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Mesuring the competitiveness of farms in transition to agroecology: an inventory of accounting issues
[Medir la competitividad de las explotaciones agrícolas en la transición a la agroecología: un inventario de las problemáticas contables]

Author

Listed:
  • Yulia Altukhova-Nys

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Jean-Marc Bascourret

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Jean-Francis Ory

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

  • Jean-Luc Petitjean

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne)

Abstract

Many farms are now engaged in agro-ecological, more environmentally friendly trajectories. Conventional tools offered by accounting have some limits to measure farm competitiveness, performance and value. This assessment seems to call for both a broadening of the analytical framework and the production of a renewed accounting process. The article presents an overview of current issues encountered by a network of agricultural Champagne farms in the management and identifies possible ways of improving this accounting model.

Suggested Citation

  • Yulia Altukhova-Nys & Jean-Marc Bascourret & Jean-Francis Ory & Jean-Luc Petitjean, 2017. "Mesuring the competitiveness of farms in transition to agroecology: an inventory of accounting issues [Medir la competitividad de las explotaciones agrícolas en la transición a la agroecología: un ," Post-Print hal-01924415, HAL.
    • Handle: RePEc:hal:journl:hal-01924415
    DOI: 10.3917/rsg.285.0041
    as

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