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The influence of management accounting use on farm inefficiency

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  • Puig-Junoy, Jaume
  • Argiles, Josep M.
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    Abstract

    This paper aims to estimate a translog stochastic frontier production function with panel data of 147 mixed Catalan farms in a five-year period. The mean output efficiency in the period analysed was estimated to be 62.3%. We added management variables to the traditional factors explaining farm efficiency, and found that fully integrated management based on reliable accounting information and comprising planning and control phases reveals to be a significant factor positively affecting farm efficiency. Farm efficiency levels were also found to be positively influenced by farm size, while rented and irrigated area influence negatively farm efficiency levels.

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    File URL: http://purl.umn.edu/26408
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    Bibliographic Info

    Article provided by Greek Association of Agricultural Economists in its journal Agricultural Economics Review.

    Volume (Year): 05 (2004)
    Issue (Month): 2 (August)
    Pages:

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    Handle: RePEc:ags:aergaa:26408

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    Web page: http://www.etagro.gr/
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    Keywords: Farm Management;

    References

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    22. Schmitt, Gunther, 1991. "Why Is the Agriculture of Advanced Western Economies Still Organized by Family Farms? Will This Continue to Be So in the Future?," European Review of Agricultural Economics, Foundation for the European Review of Agricultural Economics, vol. 18(3-4), pages 443-58.
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    Cited by:
    1. Manevska-Tasevska, Gordana & Hansson, Helena, 2010. "Influence of rural development policy targets on farm efficiency: An efficiency study of labour intensive grape growing family farms," IAMO Forum 2010: Institutions in Transition – Challenges for New Modes of Governance 52696, Leib­niz Institute of Agricultural Development in Central and Eastern Europe (IAMO).

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