Operational Accounting for Farm Management

Mauldon, Roger G.; Schapper, Henry P.; Treloar, D.W.G.

doi:10.1111/j.1467-8489.1969.tb00054.x

Cited by 6 publications

(20 citation statements)

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“…In the remaining articles, MA in FEs is associated with concepts and practices such as comparative analysis (e.g., Mauldon et al, 1969;Toft, 1964), variance analysis or linear programming (Gebremeskel and Shumway, 1979) and life-cycle analysis or costs (Jekayinfa et al, 2005).…”

Section: Research Methods and Theoriesmentioning

confidence: 99%

“…The analysis of our sample suggests that farm accounting may exist in a subject area beyond the conventional accounting and management fields. Based on some articles identified in the field of agricultural economics, the practice of MA looks to be assimilated into or more closely linked with the concepts of comparative analysis (e.g., Mauldon et al, 1969;Toft, 1964) and variance analysis or linear programing (Gebremeskel and Shumway, 1979) than in articles published in the conventional accounting field. The practice of comparative analysis in FEs consists of comparing FEs to each other based on their performance (Mauldon et al, 1969).…”

Section: Review Approach and Sample Constructionmentioning

confidence: 99%

“…Based on some articles identified in the field of agricultural economics, the practice of MA looks to be assimilated into or more closely linked with the concepts of comparative analysis (e.g., Mauldon et al, 1969;Toft, 1964) and variance analysis or linear programing (Gebremeskel and Shumway, 1979) than in articles published in the conventional accounting field. The practice of comparative analysis in FEs consists of comparing FEs to each other based on their performance (Mauldon et al, 1969). It is very similar to benchmarking, which has been widely adopted by farmers in conventional accounting for business analysis or as a control tool (Gloy and LaDue, 2003).…”

Section: Review Approach and Sample Constructionmentioning

confidence: 99%

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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: Research Methods and Theoriesmentioning

confidence: 99%

Section: Review Approach and Sample Constructionmentioning

confidence: 99%

Section: Review Approach and Sample Constructionmentioning

confidence: 99%

See 1 more Smart Citation

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

Ndemewah

Menges

Hiebl

2019

JAOC

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“…The first of these clubs was established in 1956 but really got underway in Western Australia during 1958 and 1959 (Druce, 1966) and by 1964 “well over 70 groups” were in operation (Druce, 1966: 117), largely in Western Australia and NSW (Murray, 1968). Farm management services centres (or laboratories) based at the University of Western Australia (UWA) and the University of New England (UNE) gradually grew to provide support for these groups and for the client groups of consultants (AAFMC, 1967; Mauldon, et al, 1969).…”

Section: The Case Of the “Blue Book”mentioning

confidence: 99%

“…Mauldon et al (1969: 47) observed that:The Queensland Report, and the National Workshop with its chief recommendation to form the Australian Committee for Coding Rural Accounts, together may be seen as culminating a line of thought which has a close parallel in New Zealand. In retrospect the start of this line of thought is marked in Australia by the publication in 1961 of The Principles and Practices of Farm Management Accounting by C.A.…”

Section: The Case Of the “Blue Book”mentioning

confidence: 99%

Future making in farm management accounting: The Australian “Blue Book”

Jack

2015

Accounting History

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In the late 1960s, an attempt was made to implement throughout Australia an innovative scheme to develop and standardise management accounting in the agricultural sector. Despite enthusiastic support for the proposed scheme, it was not implemented, although elements of it can be found in farm consultancy practice today. The story of the "Blue Book" (Accounting and Planning for Farm Management) and the Australian Committee for the Coding of Rural Accounts (ACCRA) is analysed in the context of diffusion of innovation frameworks. However, as these frameworks do not adequately capture the visions of the future and the related emotional investment in innovations, the concept of future making is introduced from the work of Barbara Adam on future time in social studies, as a further layer of analysis in this case study. In particular, the problems of embedding management accounting innovations in new software in a time when information technology is changing rapidly affected significantly the diffusion of the innovation in Australia.While it was once possible to keep a farm through sheer hard work, changing market places and the unpredictability of world trends means versatility is now the key. Farmers know they need to combine the physical work of breaking the soil with the smart work of research, innovation and good financial management. (Davison, 1999: 51)

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A Planning and control system for the small firm: A development of operations research application in agriculture

Blackie

Dent

1973

Zeitschrift für Operations Research

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This article reviews the use of operations research techniques in agriculture and suggests the methods available have not been fully exploited due to both the strong influences of biological factors on the farm business and the variety of tasks that the manager has to perform. There would appear to be a requirement for a simple system of business control which provides a rapid analysis of farm data without involving the manager in excessive time-consuming recording. A pig enterprise simulation model has been developed which can be combined with data from pig herds to provide a forecast of individual herd performance. This model could be used as the basis of a national or regional budgetary control scheme to provide farm managers with regular and current budgetary control information at relatively low cost. Zusammenfassuno." Der Artikel gibt einen Oberblick fiber OR-Techniken in der Landwirtschaft.Es wird angedeutet, dab die vorhandenen Methoden nicht voll genutzt werden, wegen des groBen Einflusses biologischer Faktoren und der Aufgabenvielfalt, die der anwendende Landwirt zu erffillen hat. Nfitzlich w~ire ein einfaches System der Gesch~iftsffihrung, das eine schnelle Analyse landwirtschaftlicher Daten erlaubt, ohne den Manager durch aufwendige Aufzeichnungen zu beanspruchen. Es ist das Simulationsmodell eines Schweinezuchtbetriebes entwickelt worden, das in Verbindung mit den Zuchtdaten benutzt werden kann, um individuelle Vorhersagen zu liefern. Das Modell k6nnte als Basis einer nationalen oder regionalen Bestandssteuerung eingesetzt werden, um den Farmer bei relativ geringen Kosten mit regelm~iBigen und zeitnahen Steuerungsinformationen zu versorgen.

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Operational Accounting for Farm Management

Cited by 6 publications

References 0 publications

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

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

Future making in farm management accounting: The Australian “Blue Book”

A Planning and control system for the small firm: A development of operations research application in agriculture

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