A Managerial Accounting System for Australian Agriculture

Mauldon, Roger G.; Scrapper, H. P.; Treloar, D.W.G.

doi:10.1111/j.1467-6281.1968.tb00153.x

Cited by 5 publications

(16 citation statements)

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“…Finn, 1973) and the application of econometric modelling to financial management, more generally (Sharpe, 1974). There was also interest in applying management accounting to industry sectors such as agriculture (Mauldon et al, 1968) and functional specializations such as research and development (McRae, 1968). …”

Section: The Early Daysmentioning

confidence: 98%

A review of Australian management accounting research: 1980-2009

Chenhall

Smith

2010

Accounting &Amp; Finance

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This paper reviews 231 papers published by 10 leading management accounting journals between the years 1980 and 2009. The review is structured according to research topics, research settings, research theories, research method and primary data analysis technique. Based on the results of this review, the paper provides reflections on the evolution of Australian management accounting research over the last 30 years and discusses opportunities for future research.

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Section: The Early Daysmentioning

confidence: 98%

A review of Australian management accounting research: 1980-2009

Chenhall

Smith

2010

Accounting &Amp; Finance

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“…Family ownership of farms can last for several generations (Freear, 1970;Lu et al, 2016). One consequence of the considerable influence of familism in FEs is that ownership and management authority are often concentrated in the same individual, since the owners of the farms are more likely to be family members (e.g., Halabi et al, 2010;Mauldon et al, 1968). Carey and Tanewski (2013) suggest that when the decision-making and control authority is vested in one person, agency and conflict of interest problems in FEs are reduced, and the use of external accounting techniques for internal and managerial decision-making control becomes less necessary.…”

Section: Review Resultsmentioning

confidence: 99%

Management accounting research on farms: what is known and what needs knowing?

Ndemewah

Menges

Hiebl

2019

JAOC

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Purpose-It is difficult to develop an overall picture of the practice of management accounting in farms and farm enterprises because little research has been published on the topic, and these studies are mostly discrete and unconnected to the others. The purpose of this paper is to provide an overview of the available research, develop an explanatory framework for management accounting practices in farming entities and identify some major avenues for future research on the topic. Design/methodology/approach-This paper employs systematic literature review methods. After an extensive database search and an examination of references/citations, 41 empirical 1 Acknowledgements: This paper is based on the second author's master's thesis submitted at the University of Siegen. A previous version of this paper has been presented at the 15 th Annual Conference for Management Accounting Research (ACMAR) in Vallendar, Germany. The authors would like to thank the ACMAR participants and two anonymous reviewers for their valuable comments which have helped to improve the paper.

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Section: Introductionmentioning

confidence: 99%

“…The characteristics unique to farms also make understanding financial information difficult for farmers (Mauldon et al, 1968). These include the interdependence of home and business, the utility of ownership and management, the unspecialized nature of management, the saleability of assets, joint products and joint costs, production flexibility and the long duration of production processes (Mauldon et al, 1968). Marsh and Fischer (2013) also describe a number of key factors that must be considered including the rearing of animals, animals being held for sale, and the fact that certain production animals are used to produce more than one product (e.g., sheep being used to produce lambs, wool and meat).…”

Section: Introductionmentioning

confidence: 99%

“…Marsh and Fischer (2013) also describe a number of key factors that must be considered including the rearing of animals, animals being held for sale, and the fact that certain production animals are used to produce more than one product (e.g., sheep being used to produce lambs, wool and meat). These complexities are not generally seen in other industries and this uniqueness makes agricultural financial information more difficult to understand (Mauldon et al, 1968).…”

Section: Introductionmentioning

confidence: 99%

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Increasing the usefulness of farm financial information and management

Halabi

Carroll

2015

Qualitative Research in Organizations and Management: An International Journal

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Purpose – The purpose of this paper is to examine how farm management and farm accounting may be improved from the accountant’s perspective. Design/methodology/approach – There has been a dearth of qualitative studies examining accountant’s attitudes to financial reports. This study therefore interviews 13 rural accountants regarding their opinions on the usefulness of financial information they provide to farmers, and what types of financial information could aid farm management. Findings – Accountants generally agree that the present financial reports provided to farmers are of little decision-making value, since they are made for the purposes of compliance. In response, the accountants suggest a number of management accounting reports can better aid farmers. Practical implications – Accountants are important to the success of farms, yet in-depth responses have not previously been sought on the reports that accountants produce for farmers. This research provides accountants’ opinions on how reports could be more useful for farmers and how more focused management accounting reports can assist decision-making. Originality/value – The qualitative approach used in this research provides a fresh and richer perspective on the usefulness of accounting to farm management. Interviewing the adviser rather than the business owner is relatively uncommon in agricultural organisations. The interviews have allowed the thoughts and concerns of accountants to come to light in a manner not previously achieved in organisational studies which relate farming and accounting.

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A Managerial Accounting System for Australian Agriculture

Cited by 5 publications

References 0 publications

A review of Australian management accounting research: 1980-2009

A review of Australian management accounting research: 1980-2009

Management accounting research on farms: what is known and what needs knowing?

Increasing the usefulness of farm financial information and management

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