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این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۱ دارای ۱۹ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H692
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): الزویر
نام مجله: International Journal of Accounting Information Systems
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۱۹ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : اهمیت سیستم های اطلاعاتی یکپارچه حسابداری برای تحقق بهره وری و پایداری در بخش کشاورزی
عنوان کامل انگلیسی:
The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector
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Abstract
Agricultural information systems are an integral part of modern farming and are helping to make a significant contribution to improved farm productivity and profitability. To date, however, there has been a failure to integrate accounting information systems with onfarm data, despite today’s farmers facing unprecedented and interconnected economic and resource pressures. This study explores this problem in more detail, defines the objectives of the solution and develops a model of integrated accounting and agricultural information systems, drawing on a ‘fads and fashions’ framework and advancing our understanding of bundled innovations. Using data from a participatory case study in Australian potato farming, the study integrates accounting data with soil moisture and climate data to track, alert and inform irrigation decisions. Development of preliminary digital software based on the model demonstrates how cost-informed tracking, alerts and forecasting can be supported by bundling accounting information systems and sensing technology. In doing so, the model extends the fads and fashions framework for agricultural information systems and demonstrates how accounting information can be the key for improved water productivity, profitability and agricultural sustainability.
Keywords: Agricultural decision-making, Integrated accounting systems, Bundled innovations, Sensors, Digital information, Weather stations, Satellite imagery
۱.Introduction
Most farmers have information system needs that support their aims of achieving maximum profitability and productivity; consequently, the focus of information system development for farmers is on how to maximise productive resource use. There is awareness of the need for improved understanding of how the productivity of water can be increased in food production, which is a high priority for agricultural sustainability where water resources are variable, scarce and at risk of overexploitation. Irrigation in farming requires extremely complex and complicated site-specific, spatially and time-sensitive decisions (Grafton et al., 2018). Consideration of dynamic interrelated controlled and uncontrolled factors is required, including weather, watering type, physical and biophysical elements, soil types and varieties, and farm structures and socioeconomics (Recio et al., 2003)…
۶.Conclusions
The study demonstrates the potential for an irrigation information system to be bundled with agricultural accounts and finance systems. There is need for such an information system to meet the challenges posed by the inherently complex and complicated site-specific, spatially and time-sensitive decisions involved in using water for food production. The software prototype presented will enable users to simultaneously explore agricultural and related financial data. The system exemplified aspects of cost-based tracking, alerting, and forecasting, and demonstrated that an integrated information system for irrigation optimisation is indeed feasible…