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Farmers face an increasing administrative burden as agricultural policies and certification systems of trade partners ask for more sustainability reporting. Several indicator frameworks have been developed to measure sustainability, but they often lack empirical operationalization and are not always measured at the farm level. The research gap we address in this paper is the empirical link between the data needs for sustainability reporting and the developments in data management at the farm level. Family farms do not collect much data for internal management, but external demand for sustainability data can partly be fulfilled by reorganizing data management in the farm office. The Farm Financial Accounts (FFAs) and Farm Management Information Systems (FMISs) are the main data sources in the farm office. They originate from the same source of note-taking by farmers but became separated when formalized and computerized. Nearly all European farms have a bank account and must keep financial accounts (e.g., for Value-Added Tax or income tax) that can be audited. Financial accounts are not designed for environmental accounting or calculating sustainability metrics but provide a wealth of information to make assessments on these subjects. FMISs are much less frequently used but collect more technical and fine-grained data at crop or enterprise level for different fields. FMISs are also strong in integrating sensor and satellite data. Integrating data availability and workflows of FFAs and FMISs makes sustainability reporting less cumbersome regarding data entry and adds valuable data to environmental accounts. This paper applies a design science approach to design an artifact, a dashboard for sustainability reporting based on the integration of information flows from farm financial accounting systems and farm management information systems. The design developed in this paper illustrates that if invoices were digitized, most data-gathering needed for external sustainability reporting would automatically be done when the invoices is paid by a bank transfer. Data on the use of inputs and production could be added with procedures as in current FMISs, but with less data entry, fewer risks of differences in outcomes, and possibilities of cross-checking the results.

Purpose Australian agriculture is facing increasingly uncertain weather patterns which is impacting financial performance, exacerbated by worsening terms of trade and a decline in commodity prices. Increasing the resilience and adaptive capacity of the primary production sector is of key importance. Governments and farmer groups often depict technology adoption as the salvation of farming, frequently ignoring the importance of decision-making processes and soft information skills and needs. The purpose of this study is to explore farmer decision-making and resilience and, in doing so, address ongoing challenges with soft information, including the inaccessibility of accounting data and a lack of awareness of its formal role in strategic decisions. Design/methodology/approach Drawing on a strategic choice perspective, we explore the links between farmer characteristics, attitudes, technology orientation, decision-making and financial performance to investigate how accounting data and tools could better support growers’ adaptive capacity. Detailed on-farm interviews were conducted with 25 grape growers across the Riverland in South Australia, with information thematically and descriptively analysed. Findings Results show that farmers with low operating profit margins spend double the time making decisions and struggle with minimising variable costs, especially water costs. Lower profit growers were also less likely to perceive climate change as a threat and demonstrated lower resilience. Originality/value The results highlight the potential for accountants to make more use of data-driven technological advances and for this information to be used to enhance on-farm strategic decision-making and support innovative business models. Simply packaged biophysical and financial data could also support strategic decisions and adaptation of farmers struggling to make a profit.

Purpose Agriculture is under pressure to produce more food under increasingly variable climate conditions. Consequently, producers need management innovations that lead to improved physical and financial productivity. Currently, farm accounting technologies lack the sophistication to allow producers to analyse productivity of water. Furthermore water-related agricultural technology (“agtech”) systems do not readily link to accounting innovations. This study aims to establish a conceptual and practical framework for linking temporal, biophysical and management decision-making to accounting by develop a soil moisture and climate monitoring tool. Design/methodology/approach The paper adopts an exploratory mixed-methods approach to understand supply of and demand for water accounting and water-related agtech; and bundling these innovations with farm accounting to generate a stable tool with the ability to improve agricultural practices over time. Three phases of data collection are the focus here: first, a desk-based review of water accounting and water technology – including benchmarking of key design characteristics of these methods and key actor interviews to verify and identify trends, allowing for conceptual model development; second, a producer survey to test demand for the “bundled” conceptual model; third and finally, a participant-based case study in potato-farming that links the data from direct monitoring and remote sensing to farm accounts. Findings Design characteristics of water accounting and agtech innovations are bundled into an overall irrigation decision-making conceptual model based on in-depth review of available innovations and verification by key actors. Producer surveys suggest enough demand to pursue practical bundling of these innovations undertaken by developing an integrated accounting, soil moisture and climate monitoring tool on-farm. Productivity trends over two seasons of case study data demonstrate the pivotal role of accounting in leading to better technical irrigation decisions and improving water productivity. Originality/value The model can assist practitioners to gauge strengths and weaknesses of contemporary water accounting fads and fashions and potential for innovation bundling for improved water productivity. The practical tool demonstrates how on-farm irrigation decision-making can be supported by linking farm accounting systems and smart technology

The production of farm sustainability indicators is vital for all actors in the food chain. This paper shows how robotic accounting could assist in the monitoring and compliance of farm performance, to assess the various aspects of sustainability. We show how financial farm accounting, which is routine on most farms, can be extended to deliver a range of sustainability metrics. Using farm invoices from the Netherlands and Ireland, we show that many invoices contain volume data that can be used to calculate environmental indicators such as pesticide use, mass balances (especially needed in organic farming), material balances of N and P, energy use, antibiotics use, etc. Using a number of illustrative use cases, we show the feasibility of deriving both financial and sustainability data from invoices. Standard algorithms can be used to link the invoice data to bank payment data and code it with a chart of accounts using a simple data and process model. Linking invoices with bank data provides advantages with respect to completeness, reliability, and efficiency. We describe a software tool that provides flexible data management processes that can easily be adapted by the user to collect new data that reflect emerging environmental or social concerns. Data collectors can set up procedures in which new types of data can be acquired or new indicators calculated, avoiding the need for software reprogramming. The digitalisation of invoices, ideally in a standard (UBL) format, is a necessary step to facilitate the process described. This digital format would lead to reduced accounting costs and at the same time could also provide farmers with a dashboard of sustainability indicators. Once invoices are digitalised, accounting costs drop, the potential for errors or omissions is reduced, and the administrative burden for environmental accounting diminishes due to the low marginal cost of data management.

Purpose This study aims to explore the need for improved data sources and models for COVID-19 and climate-related risk scenario analysis in primary production. The COVID-19 pandemic is impacting global markets for agricultural produce, making short-term forecasting highly uncertain. Meanwhile climate-related risk continues for agricultural businesses. Farmers and their accountants need to plan and make estimates about the potential effect of COVID-19 and ongoing climate risks to their natural and financial capital and so they need accounting-integrated biophysical and socio-economic data streams. Design/methodology/approach This research note reviews the current state of scenario-based planning for COVID-19 and other risks for Australian businesses generally, in addition to planning for farming businesses more specifically. Discussion of the authors’ current research in integrating accounting and farming data for water-related risk caused by climate and other challenges is presented as an analogous case. Findings Review and analogous case comparison demonstrate the need for farm data to be integrated more efficiently and effectively with accounting data for accurate scenario planning for COVID-19 and other risks, including those posed by climate. Practical implications While not strangers to the need for scenario analysis, given exposure to ever-increasing natural resource and climate variability, this research note highlights how primary producers and their accountants require increased accounting-integrated farm data and systems to make judgements, assumptions and estimates about the potential effect of COVID-19 and ongoing climate risks to their business. Social implications The sustainability of the agricultural sector is of great relevance to all of us and so the development of tools and resources that can assist food producers in times of ongoing climate pressures and new crises, such as COVID-19, is important. Better understanding of such risks can help farm businesses develop effective strategies which minimise the potential loss of agricultural value resulting in improved flows of greater capital value for society. Originality/value Through application to the analogous case of water-related risk and decision-making, the research note demonstrates that linking of biophysical and accounting data streams will be essential for evidence-backed numbers included in scenario plans with enough legitimacy to be interrogated inside and outside of the business. The “best estimate of the directors” is no longer enough in challenging socio-economic and biophysical times ahead for primary producers.

Dünyada ve ülkemizde yaşanan hızlı nüfus artışı, sanayileşme sonucunda köyden kente gerçekleşen yoğun göç olgusu ve gelir seviyesinin artması gibi durumlar yaşam standartlarının da değişmesine yol açmıştır. Hayvansal ürünlerin, insanların kendi üretimlerinin dışında kalması hayvansal ürünlere olan talebi her geçen gün daha da artırmıştır. Modernite ve hızlı değişim ile birlikte sağlıklı beslenme için hayvansal gıdaların önemi ve buna bağlı olarak hayvan yetiştiriciliği de daha önemli hale gelmiştir. Tarım yapılan, hayvan yetiştirilen, çalışanlarının da oturması için evler bulunan geniş toprak parçası olarak tanımlanan çiftlik, ailenin geçimi için faaliyetlerin sürdürüldüğü -ticari amaç gütmeyen- yapıda olabileceği gibi; belirli büyük şirketlere ait, kendi yönetim ve çalışanları bulunan kurumsal yapıda da olabilmektedir. Çiftlik hangi tür ve ölçekte olursa olsun varlığını sürdürüp, karlılığa erişebilmesi için muhasebe tutmak büyük önem arz etmektedir. Çiftlik muhasebesi, bütün çiftlik kaynaklarının ve finansal sonuçları olan ticari işlemlerin sistematik bir biçimde ölçülmesi ve kaydedilmesidir. Kullanılmakta olan mevcut muhasebe prensipleri genel olarak kendine özgü yapısı olan tarım işletmelerinin ve çiftçilerin bilgi ihtiyaçlarının ve paydaşlarının gereksinimlerini yeterli düzeyde karşılayamamaktadır. Canlı varlıklara ilişkin muhasebe işlemleri belirli bir düzen içinde yürütülemediğinden ihtiyaca uygunluk ve karşılaştırılabilir olma yönünden oldukça yetersiz kalmaktaydı. Uluslararası Muhasebe Standardı 41 (Türkiye'de Türkiye Muhasebe Standardı 41) getirilinceye kadar biyolojik varlıkların kaydedilmesine, izlenmesine ve değerlenmesine ilişkin herhangi bir standart bulunmamaktaydı. "TMS 41 Tarımsal Faaliyetler" Standardı, ilk olarak 24/02/2006 tarih ve 26090 sayılı Resmi Gazetede yayımlanmıştır. Bu Standardın amacı; tarımsal faaliyetlere ilişkin muhasebeleştirme yöntemlerini ve açıklamaları belirlemektir. Yürürlüğe konulan bu standart ile tarımsal faaliyetlere ilişkin muhasebe standardı getirilmiş ve tarımsal faaliyetlerin finansal sonuçları karşılaştırılabilir bir düzen içine getirilmiştir. Çalışmada "TMS 41 Tarımsal Faaliyetler Standardı" çerçevesinde büyükbaş canlı varlıkların değerlemesi ve muhasebeleştirilmesi süt hayvancılığı bağlamında ele alınmıştır. Çalışmada süt hayvancılığına ilişkin bir uygulama benimsenmiştir. Süt hayvancılığında hem canlı hayvan, sürü ve yem yönetimi hem de süt ve süt ürünleri üretimi söz konusu olduğu için örnek çalışma yapılmasına karar verilmiştir. Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu tarafından yayınlanan TMS 41'e göre dönem başı, dönem içi ve dönem sonu muhasebe kayıtları ve mali tablolar özel örnekler ile açıklanmıştır. Türkiye'de süt üretiminin %90'ının inek sütünden gerçekleştirilmesi çalışmanın önemini daha da artırmaktadır., The rapid population growth in the world and in our country, the phenomenon of intense migration from village to city as a result of industrialization, and the increase in income have led to changes in living standards.The fact that animal products are excluded from people's own production has increased the demand for animal products day by day.With modernity and rapid change, the importance of animal foods for healthy nutrition and, accordingly, animal breeding has become more important. The farm, which is defined as a large piece of land where agriculture is done, animals are raised and there are houses for the employees to live in, can be in a non-commercial structure where activities are carried out for the livelihood of the family; It can also be in a corporate structure that belongs to certain large companies and has its own management and employees.Regardless of the type and scale of the farm, it is of great importance to keep an account so that it can survive and reach profitability.Farm accounting is the systematic measurement and recording of all farm resources and business transactions that have financial consequences. The current accounting principles being used generally do not adequately meet the information needs of agricultural enterprises and farmers, which have a unique structure, and the needs of their stakeholders.Since the accounting transactions related to biological assets could not be carried out in a certain order, they were insufficient in terms of relevance and comparability.Until the International Accounting Standard 41 (Turkish Accounting Standard 41 in Turkey) was introduced, there was no standard for recording, monitoring and valuing biological assets. "TMS 41 Agricultural Activities" Standard was first published in the Official Gazette dated 24/02/2006 and numbered 26090.The purpose of this Standard; To determine the accounting methods and explanations for agricultural activities.With this standard put into force, the accounting standard for agricultural activities has been brought and the financial results of agricultural activities have been brought into a comparable order. In the study, the valuation and accounting of bovine biological assets within the framework of "TMS 41 Agricultural Activities Standard" is discussed in the context of dairy farming.In the study, a practice related to dairy farming was adopted.It has been decided to conduct a case study, since both livestock, herd and feed management and production of milk and dairy products are in question in dairy farming.According to TMS 41 published by Public Oversight Accounting and Auditing Standards Authority, accounting records and financial statements at the beginning of the period, during the period and at the end of the period are explained with special examples.The fact that 90% of milk production in Turkey is made from cow's milk further increases the importance of the study.

Initiated by Riverland Wine and co-developed with Riverland growers, VitiVisor is a digital platform that supports growers to manage production costs and enhance vineyard profitability. Key elements of the platform include integration of diverse data streams covering biophysical and economic information into a single web portal, the collection of new high-resolution data from ground-based camera systems, and state-of-the-art algorithms for predicting yield and providing guidance on management decisions. The tool has been developed to Technology Readiness Level 6 (pre-commercial demonstration), has been demonstrated on the Loxton Research Centre vineyard, and is available to the community through open source licensing. A partner report titled "The economics and financial benchmarking of Riverland Grape production, and potential benefits of VitiVisor technology" provides more details to complement the economics summary of the primary report. Refereed/Peer-reviewed

Primary producers need strategies and tools to assist in monitoring water use with a view to improving physical and financial productivity. The purpose of this research is to integrate farmer financial accounting data with soil moisture and climate data to better account for water use on farm. Farm-accounting systems, if present, lack the sophistication to allow growers to analyze use, loss, and productivity of water. Water-accounting technologies, if present, do not readily link to business systems to provide the optimal real-time financial decision-making data, nor the necessary context for new technologies to support a broader integrated approach to water management. Findings of desk-based technology benchmarking suggest elements required include real-time sensory data integration that allows for strategic allocation to the full suite of direct and indirect water costs. Key actor interview and producer surveys highlight demand for a farm business integrated water productivity tool and findings from field data collected in a potato case study provide demonstration of how irrigation decision-making can be supported by the crucial link between producers’ business systems and sensing technology. Refereed/Peer-reviewed

Çalışmada Türkiye'de ticari öneme sahip elma üretimi gerçekleştiren bir tarım işletmesinde, TMS 41 Tarımsal Faaliyetler Standardına Göre Tarım Muhasebesi uygulamaları konu edilmiştir. Çalışmanın ilk bölümünde tarım kavramı, tarımsal üretimin yapısı, tarım işletmeciliği, elma ve meyve fidancılığı sektörü incelenmiştir. İkinci bölümde tarım muhasebesi ve Tarımsal Faaliyetler Standardına göre muhasebeleştirme ilkelerine yer verilmiştir. Son bölümde ise Türkiye'de ticari öneme sahip elma üretimi gerçekleştiren bir tarım işletmesinde, TMS 41 Tarımsal Faaliyetler Standardına Göre Tarım Muhasebesi uygulamaları gerçekleştirilmiştir. Ayrıca bu bölümde Direkt İşçilik ve Direkt İlk Madde ve Malzeme Giderlerinin hesaplamaları üretim işlemleri esas alınarak gerçekleştirilmiştir. Hasat sonrası elde edilen tarım ürünlerinin piyasa değeri gerçeğe uygun değer üzerinden "gerçeğe uygun değer" ve "gelir" olmak üzere iki farklı yaklaşımla finansal tablolara aktarılmıştır. Taşıyıcı bitkilerin gerçeğe uygun değeri maliyet ve bugünkü değer yaklaşımı kullanılarak hesaplanmıştır. Çalışmadan elde edilecek çıktıların bu yönleriyle meyvecilik ve meyve fidancılığı sektöründe faaliyet gösteren tarım işletmelerinin muhasebeleştirme sürecine ve yatırım kararlarına olumlu katkıda bulunabileceği ifade edilebilir., In this study, an agricultural company that performs in Turkey on the apple production of commercial importance, Farm Accounting practices by IAS 41 Agriculture Standard has been subject. In the first part of the study, the concept of agriculture, the structure of agricultural production, agribusiness management, apple and fruit nursery sector were examined. In the second chapter, accounting principles are given according to the Farm Accounting and IAS 41 Agriculture Standard. Also in this section and calculating the direct labor direct raw materials and consumables, it was carried out based on production processes. Market values of agricultural products obtained after harvest were transferred to financial tables with two different approaches, namely "fair value" and "income", based on fair value. Bearer plants fair value was calculated using two methods, cost and present value approach. The output to be obtained from the study of accounting in the process of agribusiness in the sector of nurseries and cultivation of fruit and can be expressed in these aspects can contribute positively to the investment decision.

Since 1975, European policy has provided some kind of support to areas with specific handicaps for agricultural production, in an attempt to maintain farming activities and population levels in them. The definition of clear criteria for the selection of the so called “Less Favoured Areas” (LFAs) is challenging because of the variability of regions within Europe and the variability of farm characteristics within each region. Actual selection remains very much a deductive approach and empirical evidence is scarce. This study investigates the relationship between the criteria of specific natural handicaps used for the delineation of intermediate LFAs (2014–2020) in Lithuania and generic farming condition and status. Results confirm the negative effects of selected natural handicaps on farm economic status and productive land use but raise some concerns regarding the idoneity of some of them, opening a way for their improvement.

In het project Koeien & Kansen (K&K) werken melkveehouders, onderzoekers en adviseurs samen aan het verbeteren van de milieuprestaties, zonder verlies aan inkomen. Het verhogen van de mineralenbenutting krijgt hierbij veel aandacht. Vanaf 2014 heeft het project met het thema ‘water’ extra focus gekregen. Dus extra aandacht voor doelen van de Kaderrichtlijn Water, maar ook voor voldoende kwalitatief goed drinkwater voor het vee en het beperken van nat- en droogteschade.

In het project Koeien & Kansen (K&K) werken melkveehouders, onderzoekers en adviseurs samen aan het verbeteren van de milieuprestaties, zonder verlies aan inkomen. Het verhogen van de mineralenbenutting krijgt hierbij veel aandacht. Vanaf 2014 heeft het project met het thema ‘water’ extra focus gekregen. Dus extra aandacht voor doelen van de Kaderrichtlijn Water, maar ook voor voldoende kwalitatief goed drinkwater voor het vee en het beperken van nat- en droogteschade.

Codes JEL : C21, D21, M41, Q12; The objective of this thesis is the development of relevant econometric tools for agricultural production cost estimation, to cope with growing needs in micro-economic information on farm holdings. First, the different concepts of cost are recapitulated to propose a typology for the various methods for allocating costs on the basis of microeconomic data, then to present successively the accounting, technical-economic and econometric approaches. Into the first part, the quantile regression is studied as a solution to the problem of heterogeneity of the farmers in the estimation of crop protection expenditure per crop, according to technical and accounting information available: gross product and cropped areas. Applied to the French level in 2006, the analysis illustrates accordingly with quartiles estimates the exploratory potential of the quantile process for finding significant differences in crop protection costs on the one hand between North and South production areas, and on the other hand between farms specializing in cereals, oilseeds and protein crops and those specialized in industrial crops. Then, the methodology of micro-econometric estimation of production costs according to specific conditional quantile is tested at the European level in 1990, 1996 and 2006: the results demonstrate its relevance to take into account the asymmetry and the inherent heteroscedasticity of specific cost distributions for three major commodities: wheat, dairy milk and pork. Revealing weaknesses in the conditional mean estimate, these results incite to opt for a specific production costs distribution which can be represented by conditional quantile estimates. Into the second part, an approach for estimating production costs in the presence of signs of quality inputs via distance function is developed. First step of this approach, the shadow prices of both quantitative and qualitative attributes of dairy milk are estimated by the hedonic price modeling at the production stage along the 2006-2008 period. The results show a structure of the French milk market into four segments, better payments for the protein material compared to fat one, a bonus for some official quality signs and the positive impact of a dairy industry mix-product oriented towards cheese and fresh products. In a second step, the production costs are derived from the distance function inputs. This derivation includes the milk hedonic quality index as a way to take into account the constraints induced by the composition of milk, both for quantitative and qualitative attributes. The results obtained from panel data estimation based on instrumental variables show no change in the behavior of dairy farmers on the triennium, facing to changes in milk prices.; L’objectif de cette thèse est le développement d’outils économétriques pertinents pour l’estimation des coûts de production agricoles, face aux besoins croissants en matière d’information micro-économique sur les exploitations agricoles. Cette thématique est introduite par une revue de littérature sur les différents concepts de coût proposant une typologie et explorant les différentes méthodes d’allocation de charges basées sur des données microéconomiques pour l’estimation des coûts de production. Sont successivement présentées les approches comptables, technico- économiques et économétriques. En première partie, la régression quantile est étudiée comme solution au problème d’hétérogénéité des exploitants agricoles dans l’estimation des dépenses phytosanitaires par culture selon l’information disponible dans le Réseau d’information comptable agricole : produit brut et surfaces cultivées. Tout d’abord, appliquée au niveau français en 2006, l’analyse selon les estimations quartiles et déciles illustre le potentiel exploratoire offert du processus quantile, permettant de conclure à des différences significatives de coûts phytosanitaires d’une part entre bassins de production Nord et Sud, et d’autre part entre exploitations spécialisées en céréales, oléagineux et protéagineux et celles spécialisées en cultures industrielles. Puis, la faisabilité de la méthodologie d’estimation micro-économétrique des coûts spécifiques de production selon les quantiles conditionnels est testée au niveau européen en 1990,1996 et 2006 : les résultats démontrent sa pertinence pour prendre en compte l’asymétrie et l’hétéroscédasticité intrinsèque des distributions de charges spécifiques pour trois commodités majeures du marché : le blé, le lait de vache et le porc. Révélant les faiblesses de l’estimation en moyenne conditionnelle, ces résultats incitent à opter pour une distribution des coûts spécifiques de production représentable par estimations quantiles conditionnelles. En seconde partie, est développée une approche d’estimation des coûts de production en présence d’attributs qualitatifs via la fonction de distance en intrants. Première étape de cette approche, les valeurs implicites des attributs tant quantitatifs que qualitatifs du lait de vache sont estimées par la modélisation hédonique des prix à la production au cours de la période 2006-2008. Les résultats indiquent une structuration du marché français du lait en quatre segments, une meilleure rémunération de la matière protéique relativement à la matière grasse, à un bonus pour certains signes de qualité officiels, et l’influence positive d’un mix-produit transformateur orienté vers les fromages et produits frais. Dans une seconde étape, les coûts de production sont dérivés de la fonction de distance en intrants. Cette modélisation incorpore l’indice hédonique de qualité du lait comme déterminant pour prendre en compte les contraintes induites par la composition du lait tant du point de vue quantitatif que du point de vue qualitatif. Les résultats obtenus sur données de panel par estimation sur variables instrumentales montrent une absence de changement du comportement des éleveurs laitiers sur la période triennale aux variations du prix lait.

The EU Farm Accountancy Data Network (FADN) requires the Netherlands to yearly send bookkeeping data of 1,500 farms to Brussels. This task is carried out by LEI and CEI. This report explains the background of the farm sample for the year 2013. All phases from the determination of the selection plan, the recruitment of farms to the quality control of the final sample are described in this report.

The EU Farm Accountancy Data Network (FADN) requires the Netherlands to yearly send bookkeeping data of 1,500 farms to Brussels. This task is carried out by LEI and CEI. This report explains the background of the farm sample for the year 2013. All phases from the determination of the selection plan, the recruitment of farms to the quality control of the final sample are described in this report. Het Europese Bedrijveninformatienet (RICA) vereist dat Nederland jaarlijks de boekhoudkundige gegevens van 1.500 boerderijen naar Brussel stuurt. Deze taak wordt uitgevoerd door het LEI en CEI. Dit rapport geeft een toelichting op de steekproef voor het jaar 2013. Alle fasen van het vaststellen van het selectieplan, de werving van deelnemers tot de kwaliteitscontrole van de uiteindelijke steekproef worden beschreven in dit rapport.