Mesuring the competitiveness of farms in transition to agroecology: an inventory of accounting issues

Medir la competitividad de las explotaciones agrícolas en la transición a la agroecología: un inventario de las problemáticas contables

Yulia Altukhova-Nys (), Jean-Marc Bascourret (), Jean-Francis Ory () and Jean-Luc Petitjean ()
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Yulia Altukhova-Nys: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne
Jean-Marc Bascourret: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne
Jean-Francis Ory: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne
Jean-Luc Petitjean: REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne

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Abstract: Many farms are now engaged in agro-ecological, more environmentally friendly trajectories. Conventional tools offered by accounting have some limits to measure farm competitiveness, performance and value. This assessment seems to call for both a broadening of the analytical framework and the production of a renewed accounting process. The article presents an overview of current issues encountered by a network of agricultural Champagne farms in the management and identifies possible ways of improving this accounting model.

Keywords: farm; agro-ecology; accounting; property assessment; performance; explotación agrícola; agro-ecología; contabilidad; evaluación patrimonial; rendimiento; exploitation agricole; agro-écologie; comptabilité; évaluation patrimoniale (search for similar items in EconPapers)
Date: 2017
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Published in La Revue des Sciences de Gestion, 2017, 285-286 (3), ⟨10.3917/rsg.285.0041⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01924415

DOI: 10.3917/rsg.285.0041

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