Online from: 2000
Subject Area: Economics
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|Title:||Farmer demand for financial record-keeping system attributes|
|Author(s):||Christopher A. Wolf, (Department of Agricultural, Food, and Resource Economics, Michigan State University, East Lansing, Michigan, USA), Frank Lupi, (Department of Agricultural, Food, and Resource Economics, Michigan State University, East Lansing, Michigan, USA), Stephen Harsh, (Department of Agricultural, Food, and Resource Economics, Michigan State University, East Lansing, Michigan, USA)|
|Citation:||Christopher A. Wolf, Frank Lupi, Stephen Harsh, (2011) "Farmer demand for financial record-keeping system attributes", Agricultural Finance Review, Vol. 71 Iss: 2, pp.259 - 276|
|Keywords:||Accounting systems, Consumer behaviour, Farms, Financial management, Records management, United States of America|
|Article type:||Research paper|
|DOI:||10.1108/00021461111152609 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
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.
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