Reporting and usability of ARMS income and balance sheet data

Christine Wilson, Charles Moss and D. Scott Brown

Agricultural Finance Review, 2012, vol. 72, issue 2, 286-293

Abstract: Purpose - The purpose of this research is to examine the usability and communication methods of the Agricultural Resource Management Survey (ARMS) data. Recommendations for improving access and usability are proposed to Economic Research Service (ERS). Design/methodology/approach - The current methods for accessing the ARMS data are described. Several accounting issues related to the usability of the data are presented. Cost of production issues related to the data are also discussed. Findings - Recommendations to ERS include: increase efforts to disseminate the ARMS results more widely, make the ARMS web tool easier to access, develop partnerships with universities, increase the value of the web tool by providing more information on the data that are already available, consider the accounting items of extraordinary income, inventory valuations, and nonmonetary income and consider issues related to cost of production items. Originality/value - By identifying the factors limiting the current use of the ARMS data, changes can be made that may result in wider dissemination and use of the data.

Keywords: ARMS; Data tool; Balance sheets; Income statement; Cost of production; Agriculture; Accounting (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eme:afrpps:v:72:y:2012:i:2:p:286-293

DOI: 10.1108/00021461211250519

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