管理会计和信息通信技术对有机农场效率的影响

IF 5.1 1区社会学 Q1 GEOGRAPHY

Journal of Rural Studies Pub Date : 2025-02-01 DOI:10.1016/j.jrurstud.2024.103554

Beatriz García-Cornejo , José A. Pérez-Méndez , Alan Wall , David Castrillo-Cachón

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引用次数: 0

摘要

有机农业在不同的环境、经济和社会方面对可持续发展的贡献强调了研究这种农业的可行性及其影响因素的重要性。这项工作的重点是农民控制的因素，特别是使用两种管理工具，即管理会计实践（MAP）和信息通信技术（ICT）。利用西班牙有机农场样本的调查数据，我们采用数据包络分析（DEA）来衡量效率并分析其决定因素。我们的研究结果表明，地图和信息通信技术的高强度使用与农业效率的提高有关，因此有助于其经济可持续性。该研究还确定了影响有机农场效率的其他因素，特别是多样化和直接营销策略。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

The effect of management accounting practices and ICT on the efficiency of organic farms

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The effect of management accounting practices and ICT on the efficiency of organic farms

The contribution of organic farming to sustainability in its different environmental, economic, and societal facets underlines the importance of studying the viability of this type of farming and the factors that influence it. This work focuses on factors under farmers' control, particularly the use of two management tools, namely Management Accounting Practices (MAP) and Information and Communication Technologies (ICT). Using survey data from a sample of Spanish organic farms, we employ Data Envelopment Analysis (DEA) to measure efficiency and analyze its determinants. Our findings reveal that a higher intensity in the use of MAP and ICT is associated with improved farm efficiency and, therefore, contributes to their economic sustainability. The study also identifies additional factors affecting organic farm efficiency, notably diversification and direct marketing strategies.

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来源期刊

Journal of Rural Studies Multiple-

CiteScore

9.80

自引率

9.80%

发文量

286

期刊介绍： The Journal of Rural Studies publishes research articles relating to such rural issues as society, demography, housing, employment, transport, services, land-use, recreation, agriculture and conservation. The focus is on those areas encompassing extensive land-use, with small-scale and diffuse settlement patterns and communities linked into the surrounding landscape and milieux. Particular emphasis will be given to aspects of planning policy and management. The journal is international and interdisciplinary in scope and content.