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首页> 外文期刊>Qualitative Research in Organizations and Management: an international journal >Increasing the usefulness of farm financial information and management: A qualitative study from the accountant's perspective
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Increasing the usefulness of farm financial information and management: A qualitative study from the accountant's perspective

机译：增加农场财务信息和管理的实用性：从会计师的角度进行定性研究

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Purpose - The purpose of this paper is to examine how farm management and farm accounting may be improved from the accountant's perspective. Design/methodology/approach - There has been a dearth of qualitative studies examining accountant's attitudes to financial reports. This study therefore interviews 13 rural accountants regarding their opinions on the usefulness of financial information they provide to farmers, and what types of financial information could aid farm management. Findings - Accountants generally agree that the present financial reports provided to farmers are of little decision-making value, since they are made for the purposes of compliance. In response, the accountants suggest a number of management accounting reports can better aid farmers. Practical implications - Accountants are important to the success of farms, yet in-depth responses have not previously been sought on the reports that accountants produce for farmers. This research provides accountants' opinions on how reports could be more useful for farmers and how more focused management accounting reports can assist decision-making. Originality/value - The qualitative approach used in this research provides a fresh and richer perspective on the usefulness of accounting to farm management. Interviewing the adviser rather than the business owner is relatively uncommon in agricultural organisations. The interviews have allowed the thoughts and concerns of accountants to come to light in a manner not previously achieved in organisational studies which relate farming and accounting.
机译：目的-本文的目的是从会计师的角度研究如何改善农场管理和农场会计。设计/方法/方法-缺乏定性研究来检查会计师对财务报告的态度。因此，本研究采访了13位农村会计师，以了解他们对农民提供的财务信息的有用性以及哪些类型的财务信息可以帮助农场管理。调查结果-会计师通常同意，提供给农民的当前财务报告几乎没有决策价值，因为它们是出于合规目的而编写的。作为回应，会计师们提出了一些管理会计报告可以更好地帮助农民。实际意义-会计师对于农场的成功至关重要，但是以前尚未有人对会计师为农民生产的报告寻求深入的回应。这项研究为会计师提供了有关报告如何对农民更有用以及更集中的管理会计报告如何有助于决策的意见。原创性/价值-本研究中使用的定性方法为会计对农场管理的实用性提供了新鲜而丰富的观点。在农业组织中，采访顾问而不是企业主的情况相对较少。采访使会计人员的思想和关切得以以与农业和会计有关的组织研究中以前无法实现的方式得以揭示。

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