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Farmer demand for financial record‐keeping system attributes

Farmer demand for financial record‐keeping system attributes Purpose – The purpose of this paper is to determine which financial record‐keeping system farmers use, as well as what system attributes farmers value and to what degree. Design/methodology/approach – This research uses a choice experiment to examine farmer's demand for attributes of financial record‐keeping systems. A sample from the general Michigan farm population is compared to samples from university and agribusiness record system clients. Findings – Results reveal that university and agribusiness clients are willing to pay considerably more for a farm‐specific record system to backstop their farm management decisions. Practical implications – The results provide an understanding of farmer demands for farm financial record systems and can be used to position record‐keeping systems to meet those demands. Originality/value – This paper describes and analyzes farm financial accounting system use and preferences by type. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Agricultural Finance Review Emerald Publishing

Farmer demand for financial record‐keeping system attributes

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References (36)

Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
0002-1466
DOI
10.1108/00021461111152609
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to determine which financial record‐keeping system farmers use, as well as what system attributes farmers value and to what degree. Design/methodology/approach – This research uses a choice experiment to examine farmer's demand for attributes of financial record‐keeping systems. A sample from the general Michigan farm population is compared to samples from university and agribusiness record system clients. Findings – Results reveal that university and agribusiness clients are willing to pay considerably more for a farm‐specific record system to backstop their farm management decisions. Practical implications – The results provide an understanding of farmer demands for farm financial record systems and can be used to position record‐keeping systems to meet those demands. Originality/value – This paper describes and analyzes farm financial accounting system use and preferences by type.

Journal

Agricultural Finance Review – Emerald Publishing

Published: Aug 2, 2011

Keywords: Accounting systems; Financial management; United States of America; Farms; Consumer behaviour; Records management

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