Contribution of management accounting practices to the efficiency of organic farms

Beatriz García-Cornejo, José A. Pérez-Méndez, Alan Wall and David Castrillo Cachón

No 2021/07, Efficiency Series Papers from University of Oviedo, Department of Economics, Oviedo Efficiency Group (OEG)

Abstract: This study analyzes the influence of management accounting practices on the efficiency of organic farms. To do this, we collected survey data from 50 Spanish organic farms. Efficiency is measured using Data Envelopment Analysis (DEA). Results show that the use of management accounting practices improves efficiency. Specifically, a greater intensity in their use can lead to an increase in the margin of approximately 4.000 € for the representative farm. We also observe that efficiency is enhanced by the use of newer management accounting techniques (e.g., benchmarking) more than by traditional techniques (e.g., costing). This paper offers guidance to policymakers, farm advisors and entrepreneurs of the organic farm sector about the suitability and the potential economic impact of the management accounting tools.

Pages: 28
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:oeg:wpaper:2021/07

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