Change of structure and function of farm accounting system
2006
Omuro, K.(Tokyo Univ. of Agriculture (Japan)) | ; Niinuma, K.
Several types of farm accounting have been developed and extended up to the present. Before 1945, with the insufficient accounting ability of farmers, the main type of farm accounting was single-entry bookkeeping. However, due to the recent expansion in scale and intensification of farm management, the main type of farm accounting tended to be double-entry bookkeeping. This paper aims to analyze the changes in the mechanism of farm accounting from the view point of accounting structure and function using the concept of farm accounting system. This system is used for the analysis of farm accounting in place of the concept of farm bookkeeping style. The main finding of this paper is that there are several types of existing farm accounting systems such as financial accounting technique type and combined management accounting technique type. But, it is not enough to investigate the usefulness of the accounting system combined with management accounting technique. Therefore, we identified the need for studies on the utilization of accounting system combined with management based on the change of farm management structure.
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