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The influence of management accounting use on farm inefficiency AgEcon
Puig-Junoy, Jaume; Argiles, Josep M..
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.
Tipo: Journal Article Palavras-chave: Farm Management.
Ano: 2004 URL: http://purl.umn.edu/26408
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A comparison of the economic and environmental performances of conventional and organic farming: evidence from financial statements AgEcon
Argiles, Josep M.; Brown, Nestor Duch.
While conventional farming systems face serious problems of sustainability, organic agriculture is seen as a more environmentally friendly system since it favours renewable resources, recycles nutrients, uses the environment’s own systems for controlling pests and diseases, sustains ecosystems, protects soils, and reduces pollution. At the same time organic farming promotes animal welfare, the use of natural foodstuffs, product diversity and the avoidance of waste, among other practices. However, the future of organic agriculture will depend on its economic viability and on the determination shown by governments to protect these practices. This paper performs panel regressions with a sample of Catalan farms (Spain) to test the influence of organic farming...
Tipo: Article Palavras-chave: Organic farming; Conventional farming; Social/environmental/financial performance; Social and environmental accounting; Agribusiness; Environmental Economics and Policy; Farm Management; Q01; Q12; Q51; M41.
Ano: 2011 URL: http://purl.umn.edu/118577
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