- Title
- Increasing the usefulness of farm financial information and management: A qualitative study from the accountant’s perspective
- Creator
- Halabi, Abdel; Carroll, Brendan
- Date
- 2015
- Type
- Text; Journal article
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/99802
- Identifier
- vital:10425
- Identifier
-
https://doi.org/10.1108/QROM-07-2014-1240
- Identifier
- ISSN:1746-5648
- Abstract
- 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.
- Relation
- Qualitative Research in Organizations and Management: An International Journal Vol. 10, no. 3 (2015), p. 227-242
- Rights
- Copyright Emerald
- Rights
- Open Access
- Rights
- This metadata is freely available under a CCO license
- Subject
- Decision-making; Interviews; Accountants; Farm management; Management accounting reports; 1503 Business and Management
- Full Text
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