Hostname: page-component-586b7cd67f-2brh9 Total loading time: 0 Render date: 2024-11-26T01:49:01.163Z Has data issue: false hasContentIssue false

Systems Design Procedures for Farm Accounting

Published online by Cambridge University Press:  05 September 2016

Gary D. Schnitkey
Affiliation:
Department of Agricultural Economics, University of Illinois, Urbana-Champaign
Steven T. Sonka
Affiliation:
Department of Agricultural Economics, University of Illinois, Urbana-Champaign

Abstract

This paper presents a conceptual framework, known as systems development, for designing, selecting, and evaluating information systems. Techniques are developed that aid farm managers in choosing an accounting system. Six farmers took part in case studies testing the selection techniques. The participating farmers exhibited great diversity in the preferred design of their accounting systems and the manner in which they desired reports to be presented. This diversity suggests that system selection is an important aspect of implementing an accounting system.

Type
Submitted Articles
Copyright
Copyright © Southern Agricultural Economics Association 1986

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

Arthur Andersen & Company and University of Illinois. The Management Difference: Future Information Needs of Commercial Farmers and Ranchers. Chicago, Illinois; 1982.Google Scholar
Chavas, J. P. and Pope, R. D.. “Information: Its Measurement and Valuation.Amer. J. Agr. Econ., 66,5(1984):705710.CrossRefGoogle Scholar
Davis, G. B. and Olson, M. H.. Management Information Systems. McGraw-Hill. New York. 1985.Google Scholar
Fuller, E. I.Microcomputers: Useful in All of Agricultural Economics and Extension.Amer.J. Agr. Econ., 64,5(1982):978985.CrossRefGoogle Scholar
Hardaker, J. B. and Anderson, J. R.. “Why Farm Record Systems are Doomed to Failure.Rev. Marketing and Agr. Econ., 49(1981):199202.Google Scholar
Infanger, C. L., Robbins, L. W., and Debertin, D. L.. “Interfacing Research and Extension in Information Delivery Systems.Amer. J. Agr. Econ., 60,5(1978):915920.Google Scholar
King, R. P. and Sonka, S. T.. “Management Problems of Farms and Agricultural Firms.” Paper presented to the Strategic Management Research Center, University of Minnesota, discussion paper 44; November, 1985.Google Scholar
Sempevivo, Philip C. System Analysis: Definition, Process, and Design. Science Research Associates, Inc., Chicago, 1976.Google Scholar
Sonka, Steven T. Computers in Farming: Selection and Use, McGraw-Hill Book Company, New York, 1983.Google Scholar
Sonka, Steven T.. “Information Management in Farm Production.J. Computers and Electronics in Agr., 1(1985):7585.Google Scholar
Wilkinson, Joseph W. Accounting and Information Systems. John Wiley & Sons, New York, 1982.Google Scholar