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Accounting for complex entities: implications for ARMS


  • Charles B. Moss
  • Danny A. Klinefelter
  • Michael A. Gunderson


Purpose - The purpose of this research is to examine the effect of accounting for complex organizational forms on data collection with the Agricultural Resource Management Survey (ARMS). Design/methodology/approach - This research reviews the literature from accounting theory along with the goals of data collection for policy analysis to draw conclusions about the applicability of accounting pronouncements. Findings - Historically, the financial data collected in ARMS were based on financial accounting standards which were adequate for most purposes. However, this study develops the fact that many of these financial accounting standards were created to provide information for equity market transactions. The complexities of accounting for consolidations will provide valuable information, but implementing these standards will require accounting sophistication that is not prevalent in agriculture. Originality/value - By drawing accounting theory together with the targeted use of data, this study offers guidelines to improve the data quality for a growing complex US agriculture.

Suggested Citation

  • Charles B. Moss & Danny A. Klinefelter & Michael A. Gunderson, 2012. "Accounting for complex entities: implications for ARMS," Agricultural Finance Review, Emerald Group Publishing, vol. 72(2), pages 201-209, July.
  • Handle: RePEc:eme:afrpps:v:72:y:2012:i:2:p:201-209

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    References listed on IDEAS

    1. Jensen, Kimberly L. & Clark, Christopher D. & Ellis, Pamela & English, Burton C. & Menard, R. Jamey & Walsh, Marie E., 2006. "Farmer Willingness to Grow Switchgrass for Energy Production," 2006 Annual meeting, July 23-26, Long Beach, CA 21355, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    2. Larson, James A. & Mooney, Daniel F. & English, Burton C. & Tyler, Donald D., 2010. "Cost Analysis of Alternative Harvest and Storage Methods for Switchgrass in the Southeastern U.S," 2010 Annual Meeting, February 6-9, 2010, Orlando, Florida 56518, Southern Agricultural Economics Association.
    3. Lawrence D. Mapemba & Francis M. Epplin & Charles M. Taliaferro & Raymond L. Huhnke, 2007. "Biorefinery Feedstock Production on Conservation Reserve Program Land," Review of Agricultural Economics, Agricultural and Applied Economics Association, vol. 29(2), pages 227-246.
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    Cited by:

    1. Paul N. Ellinger & Bruce L. Ahrendsen & Charles B. Moss, 2012. "Balance sheet and income statement issues in ARMS," Agricultural Finance Review, Emerald Group Publishing, vol. 72(2), pages 247-253, July.


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