. The aim of this paper is to provide empirical evidence that the use of accounting-based information could significantly … sample of farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered … accounting-based variables. It was found that accounting added significant information to predict various degrees of farm …

Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope … of accounting standards. This article examines the current use of accounting in agriculture and points the need to … establish accounting standards for agriculture. Empirical evidence shows that accounting can make a significant contribution to …

sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common … accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and …, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting …

This paper uses firm-level data from the Business Environment and Enterprise Performance Surveys to study the process …