Agricultural record systems and the information needs of farmers and lenders
1982
Jones, B.L. | Sonka, S.T. | Mazzocco, M.A.
Extract: Agricultural accounting is a major source of data for evaluating the economic performance of farm units and the agricultural sector as a whole. As interested data users adjust the scope of their analyses, their data needs change. These changes are in turn translated into adjustments in the accounting systems which gather relevant information. This report uses three surveys to identify how users of accounting systems have influenced the structure of those systems. The survey results indicate probable directions agricultural accounting will follow given the unsatisfied needs of report users.
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