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Journal articles
Mesurer la compétitivité des exploitations agricoles en transition vers l’agro-écologie : un état des lieux des problématiques comptables
Mesurer la compétitivité des exploitations agricoles en transition vers l’agro-écologie : un état des lieux des problématiques comptables
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.
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 : Wednesday, November 3, 2021 - 7:37:38 AM
Contributor : Jean-Francis Ory Connect in order to contact the contributor
Submitted on : Thursday, November 15, 2018 - 9:39:03 PM
Last modification on : Wednesday, November 3, 2021 - 7:37:38 AM