The influence of management accounting use on farm inefficiency

Puig-Junoy, Jaume and Josep M. Argiles

Agricultural Economics Review, 2004, vol. 05, issue 2

Abstract: This paper aims to estimate a translog stochastic frontier production function with panel data of 147 mixed Catalan farms in a five-year period. The mean output efficiency in the period analysed was estimated to be 62.3%. We added management variables to the traditional factors explaining farm efficiency, and found that fully integrated management based on reliable accounting information and comprising planning and control phases reveals to be a significant factor positively affecting farm efficiency. Farm efficiency levels were also found to be positively influenced by farm size, while rented and irrigated area influence negatively farm efficiency levels.

Keywords: Farm Management (search for similar items in EconPapers)
Date: 2004
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Persistent link: http://EconPapers.repec.org/RePEc:ags:aergaa:26408

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