IDEAS home Printed from https://ideas.repec.org/p/oeg/wpaper/2021-08.html
   My bibliography  Save this paper

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

Author

Listed:
  • García-Cornejo, Beatriz
  • Pérez-Méndez, José A.
  • Wall, Alan
  • Castrillo Cachón, David

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.

Suggested Citation

  • García-Cornejo, Beatriz & Pérez-Méndez, José A. & Wall, Alan & Castrillo Cachón, David, 2021. "Management accounting practices and performance in organic farms. The link to local development," Efficiency Series Papers 2021/08, University of Oviedo, Department of Economics, Oviedo Efficiency Group (OEG).
  • Handle: RePEc:oeg:wpaper:2021/08
    as

    Download full text from publisher

    File URL: https://www.unioviedo.es/oeg/ESP/esp_2021_08.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Rikkonen, Pasi & Mäkijärvi, Essi & Ylätalo, Matti, 2013. "Defining foresight activities and future strategies in farm management – empirical results from Finnish FADN farms," International Journal of Agricultural Management, Institute of Agricultural Management, vol. 3(1), pages 1-9, October.
    2. Rigdon, Edward E., 2016. "Choosing PLS path modeling as analytical method in European management research: A realist perspective," European Management Journal, Elsevier, vol. 34(6), pages 598-605.
    3. Morten Jakobsen, 2017. "Consequences of intensive use of non-financial performance measures in Danish family farm holdings," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 14(2), pages 137-156, June.
    4. Banker, Rajiv D. & Bardhan, Indranil R. & Chen, Tai-Yuan, 2008. "The role of manufacturing practices in mediating the impact of activity-based costing on plant performance," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 1-19, January.
    5. Daniel Baumgartner & Marco Pütz & Irmi Seidl, 2013. "What Kind of Entrepreneurship Drives Regional Development in European Non-core Regions? A Literature Review on Empirical Entrepreneurship Research," European Planning Studies, Taylor & Francis Journals, vol. 21(8), pages 1095-1127, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Baier-Fuentes, Hugo & Andrade-Valbuena, Nelson A. & Huertas Gonzalez-Serrano, Maria & Gaviria-Marin, Magaly, 2023. "Bricolage as an effective tool for the survival of owner-managed SMEs during crises," Journal of Business Research, Elsevier, vol. 157(C).
    2. Moses Nyakuwanika & Huibrecht Margaretha van der Poll & John Andrew van der Poll, 2021. "A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe," Sustainability, MDPI, vol. 13(18), pages 1-26, September.
    3. Tulla Antoni F., 2019. "Sustainable Rural Development Requires Value-Added Activities Linked with Comparative Advantage: The Case of the Catalan Pyrenees," European Countryside, Sciendo, vol. 11(2), pages 229-256, June.
    4. José Roberto Frega & Alex Antonio Ferraresi & Carlos Olavo Quandt & Claudimar Pereira da Veiga, 2018. "Relationships Among Knowledge Management, Organisational Innovativeness and Performance: Covariance-Based Versus Partial Least-Squares Structural Equation Modelling," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 17(01), pages 1-19, March.
    5. Dolores Gallardo-Vázquez & Luis Enrique Valdez-Juárez & José Luis Lizcano-Álvarez, 2019. "Corporate Social Responsibility and Intellectual Capital: Sources of Competitiveness and Legitimacy in Organizations’ Management Practices," Sustainability, MDPI, vol. 11(20), pages 1-29, October.
    6. Waseem Ul Hameed & Muhammad Farhan Basheer & Jawad Iqbal & Ayesha Anwar & Hafiz Khalil Ahmad, 2018. "Determinants of Firm’s open innovation performance and the role of R & D department: an empirical evidence from Malaysian SME’s," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 8(1), pages 1-20, December.
    7. Karim Charaf & Ahmed Fath-Allah Rahmouni & Mohamed Sabar, 2022. "The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 25-50, March.
    8. Myra Sader & Barthélemy Chollet & Sébastien Brion & Olivier Trendel, 2021. "Supported, detached, or marginalized? The ambivalent role of social capital on stress at work," Post-Print hal-03167159, HAL.
    9. Iuliu Marin IVANESCU & Camelia M. GHEORGHE & Gina Gilet SZTRUTEN, 2013. "Social Entrepreneurship In Eu Region," Romanian Economic Business Review, Romanian-American University, vol. 8(4.1), pages 416-426, december.
    10. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis," Journal of Business Ethics, Springer, vol. 155(1), pages 289-304, March.
    11. Maria Bastida & Ana Olveira & Miguel Ángel Vázquez Taín, 2023. "Are cooperatives gender sensitive? A confirmatory and predictive analysis of women's collective entrepreneurship," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 94(4), pages 1035-1059, December.
    12. Gema Albort-Morant & Jörg Henseler & Gabriel Cepeda-Carrión & Antonio L. Leal-Rodríguez, 2018. "Potential and Realized Absorptive Capacity as Complementary Drivers of Green Product and Process Innovation Performance," Sustainability, MDPI, vol. 10(2), pages 1-20, February.
    13. Shaifali Chauhan & Richa Banerjee & Vishal Dagar, 2023. "Analysis of Impulse Buying Behaviour of Consumer During COVID-19: An Empirical Study," Millennial Asia, , vol. 14(2), pages 278-299, June.
    14. Immacolata Di Napoli & Pasquale Dolce & Caterina Arcidiacono, 2019. "Community Trust: A Social Indicator Related to Community Engagement," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 145(2), pages 551-579, September.
    15. Nam Kyoon N. Kim & Simon C. Parker, 0. "Entrepreneurial homeworkers," Small Business Economics, Springer, vol. 0, pages 1-25.
    16. Barba-Aragón, María Isabel & Jiménez-Jiménez, Daniel, 2020. "HRM and radical innovation: A dual approach with exploration as a mediator," European Management Journal, Elsevier, vol. 38(5), pages 791-803.
    17. Joana Mendonça & Christoph Grimpe, 2016. "Skills and regional entrepreneurship capital formation: a comparison between Germany and Portugal," The Journal of Technology Transfer, Springer, vol. 41(6), pages 1440-1456, December.
    18. Corvello, Vincenzo & Felicetti, Alberto Michele & Ammirato, Salvatore & Troise, Ciro & Ključnikov, Aleksandr, 2024. "The rules of courtship: What drives a start-up to collaborate with a large company?," Technological Forecasting and Social Change, Elsevier, vol. 200(C).
    19. Nam Kyoon N. Kim & Simon C. Parker, 2021. "Entrepreneurial homeworkers," Small Business Economics, Springer, vol. 57(3), pages 1427-1451, October.
    20. Carmen M. Felipe & José L. Roldán & Antonio L. Leal-Rodríguez, 2017. "Impact of Organizational Culture Values on Organizational Agility," Sustainability, MDPI, vol. 9(12), pages 1-23, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oeg:wpaper:2021/08. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Luis Orea or David Roibas (email available below). General contact details of provider: https://edirc.repec.org/data/geovies.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.