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New opportunities for farm accounting

  • Josep M. Argilés
  • Eric J. Slof
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    There is a gap between the importance given to accounting and the low level of bookkeeping and accounting practice in the agricultural sector. Current general accounting rules do not adapt very well to the particularities of farming and are difficult and expensive to implement. The Farm Accountancy Data Network (FADN) and IASC's Proposed International Accounting Standard on Agriculture (PIASA) could be key elements to improve the use of accounting in European farms. The PIASA provides a strong conceptual framework but might need further instruments for its implementation in practice. FADN is an experienced network that has elaborated very detailed farm accounting procedures. Empirical data indicate that current FADN reports are already considered useful by farmers for different purposes. Some changes in the FADN procedures are suggested, while some aspects of FADN are worthwhile for the future IAS on agriculture.

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    File URL: http://www.econ.upf.edu/docs/papers/downloads/497.pdf
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    Paper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 497.

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    Date of creation: Jul 2000
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    Handle: RePEc:upf:upfgen:497
    Contact details of provider: Web page: http://www.econ.upf.edu/

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    1. F. André, 1987. "Vers un renouveau de la formation économique des agriculteurs ?," Économie rurale, Programme National Persée, vol. 177(1), pages 53-56.
    2. Laurence M. Crane & David J. Leatham, 1995. "External equity financing in agriculture via profit and loss sharing contracts: A proposed financial innovation," Agribusiness, John Wiley & Sons, Ltd., vol. 11(3), pages 223-233.
    3. Josep M. Argilés, 1998. "Accounting information and the prediction of farm viability," Economics Working Papers 277, Department of Economics and Business, Universitat Pompeu Fabra.
    4. J.-C. Kroll, 1987. "Le Nouveau Plan Comptable : les occasions perdues," Économie rurale, Programme National Persée, vol. 180(1), pages 20-25.
    5. John Flower, 1998. "The future shape of harmonization: a reply," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 331-333.
    6. Ian Sturgess, 1994. "Ce qu'apporte la théorie économique à la mesure et à l'interprétation des revenus agricoles," Économie rurale, Programme National Persée, vol. 220(1), pages 11-15.
    7. Streeter, Deborah H, 1992. "Electronic Information Systems and Farmer Decision Making: Five Case Studies," European Review of Agricultural Economics, Foundation for the European Review of Agricultural Economics, vol. 19(1), pages 97-113.
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