Management accounting practices and performance in organic farms. The link to local development

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

No 2021/08, Efficiency Series Papers from University of Oviedo, Department of Economics, Oviedo Efficiency Group (OEG)

Abstract: This study explores the influence of management accounting practices on the economic performance of organic farms. To do this, we collected survey data from 80 Spanish organic farms and use Partial Least Squares (PLS) to analyse the data. Our results show that the use of management accounting practices improves economic performance. We also find a positive association between the use of management accounting practices and the social impact of the farm. This points to the usefulness of these practices when it comes to implementing a strategy of differentiation linked to local resources. This paper offers guidance to the agents of the organic farm sector about the potential economic and social impact of the management accounting tools.

Pages: 26
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:oeg:wpaper:2021/08

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