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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
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Journal articles
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https://hal.univ-reims.fr/hal-01924415
Contributor : Jean-Francis Ory Connect in order to contact the contributor
Submitted on : Thursday, November 15, 2018 - 9:39:03 PM
Last modification on : Monday, December 13, 2021 - 1:26:05 PM

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Yulia Altukhova-Nys, Jean-Marc Bascourret, Jean-Francis Ory, Jean-Luc Petitjean. Mesurer la compétitivité des exploitations agricoles en transition vers l’agro-écologie : un état des lieux des problématiques comptables. La Revue des Sciences de Gestion, Revue des Sciences de Gestion, 2017, 285-286 (3), ⟨10.3917/rsg.285.0041⟩. ⟨hal-01924415⟩

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