Home About Browse Search

Management accounting in farm businesses

Gottlieb, Uliana (2021). Management accounting in farm businesses. Diss. (sammanfattning/summary) Sveriges lantbruksuniv., Acta Universitatis Agriculturae Sueciae, 1652-6880
ISBN 978-91-7760-762-5
eISBN 978-91-7760-763-2
[Doctoral thesis]

[img] PDF


This thesis examines what management accounting (MA) practices are used in farms, how they are shaped and what their implications are. The four papers illustrate numerous linkages between MA, accountability, the firm, the manager and the wider context. Based on interview data, papers I and II explore the “how” and the “why” questions behind the use of MA and specifically performance measures concerning farm animals. Paper I explicates the use of certain practices as resulting from the relative extent of embeddedness in the institutional logics of family, farming and business, which arises through the learning and intensity of stakeholder interactions. Paper II illustrates how dairy farmers’ accounts operationalize farm animals, how farmers are made accountable for them and how accountability based on farm animal welfare is conceptually limited yet also posing opportunities through reflections on care. Based on survey and archival data, papers III and IV analyse the linkages of MA and financial literacy to financial outcomes. Paper III tests the positive association between debt and borrowing interactions on the use of performance measures, financial MA and compliance MA practices and their association with financial costs. It also indicates that while financial education is linked to the use of performance measures it is the farmers with a higher need for cognition and vigilant attitude to money as well as farms with more debt that use more financial MA. Paper IV develops a measure of managerial financial literacy of farmers and identifies which practices and financial outcomes it is associated with. Farmers are found to have higher financial literacy than previously suggested and it is positively associated with profitability and more analysis of annual financial statements and considerations of taxation.

Authors/Creators:Gottlieb, Uliana
Title:Management accounting in farm businesses
Series Name/Journal:Acta Universitatis Agriculturae Sueciae
Year of publishing :2021
Number of Pages:78
Publisher:Department of Economics, Swedish University of Agricultural Sciences
ISBN for printed version:978-91-7760-762-5
ISBN for electronic version:978-91-7760-763-2
Publication Type:Doctoral thesis
Article category:Other scientific
Version:Published version
Full Text Status:Public
Subjects:(A) Swedish standard research categories 2011 > 4 Agricultural Sciences > 405 Other Agricultural Sciences > Other Agricultural Sciences not elsewhere specified
(A) Swedish standard research categories 2011 > 5 Social Sciences > 502 Economics and Business > Business Administration
Keywords:management accounting, farms, institutional logics, accountability, financial literacy, small firms
Permanent URL:
ID Code:23708
Faculty:NJ - Fakulteten för naturresurser och jordbruksvetenskap
Department:(NL, NJ) > Dept. of Economics
Deposited By: SLUpub Connector
Deposited On:19 May 2021 07:03
Metadata Last Modified:21 May 2021 13:21

Repository Staff Only: item control page


Downloads per year (since September 2012)

View more statistics