Natural Capital Accounting for Land in Rwanda

Nishimwe, Grace; Rugema, Didier Milindi; Uwera, Claudine; Graveland, Cor; Stage, Jesper; Munyawera, Swaib; Ngabirame, Gabriel

doi:10.3390/su12125070

Cited by 12 publications

(6 citation statements)

References 57 publications

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“…Researchers believe that the dominant aspect of the optimization of accounting and information support of the management of agrarian enterprises is the accounting of the features of inter-organizational relations in agricultural business, which indirectly and in many cases directly influence the specificity of accounting and economic parameters of agricultural business and the effectiveness of accounting and information support for management (Khan, 2022;Formentini et al, 2022). Many authors noted the need to integrate modeling into management accounting (Fadeeva and Nefedkin, 2021;Nishimwe et al, 2020). Simulation modeling of business processes is recognized as an integral element of interorganizational management accounting (Baxter et al, 2013).…”

Section: Ratio Of Stocks Of Major Exporters To Their Disappearance Do...mentioning

confidence: 99%

Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles

Khoruzhy

Katkov

Romanova

et al. 2022

J Infrastruct Policy Dev

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Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

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Section: Ratio Of Stocks Of Major Exporters To Their Disappearance Do...mentioning

confidence: 99%

Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles

Khoruzhy

Katkov

Romanova

et al. 2022

J Infrastruct Policy Dev

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“…The average size of farmland is 0.72 ha, which on average is split into four parcels [17]. The government has encouraged smallholder farmers to consolidate their landholdings [16,18]. Land is recognized as such a critical constraint that the Government of Rwanda has instituted a natural capital account of land in Rwanda [18].…”

Section: Crop Intensification Program (Cip)mentioning

confidence: 99%

“…The government has encouraged smallholder farmers to consolidate their landholdings [16,18]. Land is recognized as such a critical constraint that the Government of Rwanda has instituted a natural capital account of land in Rwanda [18]. The land accounts will also improve access to credits, which will improve the productivity of smallholder farmers significantly [19,20].…”

Section: Crop Intensification Program (Cip)mentioning

confidence: 99%

Sustainability of Agricultural Crop Policies in Rwanda: An Integrated Cost–Benefit Analysis

2020

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Rwanda has aimed to achieve food self-sufficiency but faces binding land and budgetary constraints. A set of government policies have been in force for 20 years that have controlled the major cropping decisions of farmers. A cost–benefit analysis methodology is employed to evaluate the financial and resource flow statements of the key stakeholders. The object of the analysis is to determine the sustainability of the prevailing agricultural policies from the perspectives of the farmers, the economy, and the government budget. A total of seven crops were evaluated. In all provinces, one or more of the crops were either not sustainable from the financial perspective of the farmers or are economically inefficient in the use of Rwanda’s scarce resources. The annual fiscal cost to the government of supporting the sector is substantial but overall viewed to be sustainable. A major refocusing is needed of agricultural policies, away from a monocropping strategy to one that allows the farmers to adapt to local circumstances. A more market-oriented approach is needed if the government wishes to achieve its economic development goal of having a sustainable agricultural sector that supports the policy goal of achieving food self-sufficiency.

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“…Moreover, Nishimwe et al (2020), noted that those initiatives mostly elaborated in developed countries allow integrating natural resources into the national accounts system. Thus, the experience could be useful to other countries [15]. Government green and economy monitors also evaluate the policy performance, where the reduction greenhouse gases emission is 2% in 2015-2020 period [16], while 137,500 green jobs for income growth were created [17].…”

Section: Introductionmentioning

confidence: 99%

Agriculture and Green Economy for Environmental Kuznets Curve Adoption in Developing Countries: Insights from Rwanda

et al. 2020

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Development and climate change are crucial global concerns with significant contrasts between developed and developing nations. Contrary to several developing countries, Rwanda opted for a green growth policy pathway while struggling with its economic emergence through the alternative green sectors, including agriculture. No research has yet been conducted on the choice’s performance on emission sequestration or the country’s income, allowing the formulation of strategies accordingly. The environmental Kuznets curve (EKC), mostly adopted by developed countries, is applied for the Rwandese scenario to verify its adoption in developing countries. The within and between effects of the agricultural sector (AGRc) and gross domestic products (GDPc) on CO2 emission (CO2) are examined with an Autoregressive Distributed Lag (ARDL) cointegration and coupling methods in January 2008−December 2018 period. Results confirm the short-run and long-run cointegration relationships of variables, where CO2-GDPc and CO2-AGRc are relatively decoupling and absolute decoupling, respectively. The EKC adoption to CO2-GDPc relationship, and the significant negative causality from GDPc and AGRc to CO2, are confirmed. The performance resulted from the country’s environment conservation policies, and Rwanda is a learning example as a developing country. However, the green economy through the agro-economy is at a low level and should be reinforced.

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Natural Capital Accounting for Land in Rwanda

Cited by 12 publications

References 57 publications

Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles

Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles

Sustainability of Agricultural Crop Policies in Rwanda: An Integrated Cost–Benefit Analysis

Agriculture and Green Economy for Environmental Kuznets Curve Adoption in Developing Countries: Insights from Rwanda

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