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

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  • 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
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    File URL: https://www.unioviedo.es/oeg/ESP/esp_2021_08.pdf
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    2. 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.
    3. 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.
    4. 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.
    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.
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