Mesurer la compétitivité des exploitations agricoles en transition vers l’agro-écologie : un état des lieux des problématiques comptables

Yulia Altukhova-Nys; Jean-Marc Bascourret; Jean-Francis Ory; Jean-Luc Petitjean

doi:10.3917/rsg.285.0041

Mesuring the competitiveness of farms in transition to agroecology: an inventory of accounting issues

Medir la competitividad de las explotaciones agrícolas en la transición a la agroecología: un inventario de las problemáticas contables

Mesurer la compétitivité des exploitations agricoles en transition vers l’agro-écologie : un état des lieux des problématiques comptables

Yulia Altukhova-Nys ¹ Jean-Marc Bascourret ¹ Jean-Francis Ory ¹ Jean-Luc Petitjean ¹

1 REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292

Abstract : Many farms are now engaged in agro-ecological, more environmentally friendly trajectories. Conventional tools offered by accounting have some limits to measure farm competitiveness, performance and value. This assessment seems to call for both a broadening of the analytical framework and the production of a renewed accounting process. The article presents an overview of current issues encountered by a network of agricultural Champagne farms in the management and identifies possible ways of improving this accounting model.

Keywords : farm agro-ecology accounting property assessment performance

Document type :

Journal articles

Domain :

Humanities and Social Sciences / Business administration

Complete list of metadatas

https://hal.univ-reims.fr/hal-01924415
Contributor : Jean-Francis Ory <>
Submitted on : Thursday, November 15, 2018 - 9:39:03 PM
Last modification on : Tuesday, June 18, 2019 - 4:58:02 PM

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