Projects per year
Abstract
Farmers face an increasing administrative burden as agricultural policies and certification systems of trade partners ask for more sustainability reporting. Several indicator frameworks have been developed to measure sustainability, but they often lack empirical operationalization and are not always measured at the farm level. The research gap we address in this paper is the empirical link between the data needs for sustainability reporting and the developments in data management at the farm level. Family farms do not collect much data for internal management, but external demand for sustainability data can partly be fulfilled by reorganizing data management in the farm office. The Farm Financial Accounts (FFAs) and Farm Management Information Systems (FMISs) are the main data sources in the farm office. They originate from the same source of note-taking by farmers but became separated when formalized and computerized. Nearly all European farms have a bank account and must keep financial accounts (e.g., for Value-Added Tax or income tax) that can be audited. Financial accounts are not designed for environmental accounting or calculating sustainability metrics but provide a wealth of information to make assessments on these subjects. FMISs are much less frequently used but collect more technical and fine-grained data at crop or enterprise level for different fields. FMISs are also strong in integrating sensor and satellite data. Integrating data availability and workflows of FFAs and FMISs makes sustainability reporting less cumbersome regarding data entry and adds valuable data to environmental accounts. This paper applies a design science approach to design an artifact, a dashboard for sustainability reporting based on the integration of information flows from farm financial accounting systems and farm management information systems. The design developed in this paper illustrates that if invoices were digitized, most data-gathering needed for external sustainability reporting would automatically be done when the invoices is paid by a bank transfer. Data on the use of inputs and production could be added with procedures as in current FMISs, but with less data entry, fewer risks of differences in outcomes, and possibilities of cross-checking the results.
Original language | English |
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Article number | 1485 |
Number of pages | 19 |
Journal | Electronics (Switzerland) |
Volume | 12 |
Issue number | 6 |
DOIs | |
Publication status | Published - 21 Mar 2023 |
Keywords
- design science
- digitization
- farm accounting
- farm management systems
- sustainability reporting
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Dive into the research topics of 'Integration of Farm Financial Accounting and Farm Management Information Systems for Better Sustainability Reporting'. Together they form a unique fingerprint.Projects
- 1 Finished
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MEF4CAP: Monitoring and Evaluation Frameworks for the Common Agricultural Policy
1/10/20 → 31/01/24
Project: EU research project