The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector |
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| Institution: | 1. Sustainable Engineering, Accounting and Law Group, Centre for Markets, Values and Inclusion, UniSA Business, University of South Australia, Adelaide, SA 5000, Australia;2. Sentek Pty Ltd, 77 Magill Rd, Stepney, SA 5069, Australia;3. UniSA STEM, University of South Australia, Mawson Lakes Campus, SA 5000, Australia;1. University of Waterloo, School of Accounting and Finance, 200 University Ave. W, Waterloo, ON N2L 3G1, Canada;2. University of Guelph, Gordon S. Lang School of Business and Economics, 50 Stone Rd East, Guelph, ON N1G 2W1, Canada;3. University of Calgary, Haskayne School of Business, 2500 University Dr NW, Calgary, AB T2N 1N4, Canada;1. Yonsei University, 50, Yonsei-ro, Seodaemun-gu, Seoul 03722, Republic of Korea;2. Korea National Open University, 86 Daehak-ro, Jongno-gu, Seoul 03087, Republic of Korea;1. School of Management, Clark University, Worcester, MA, 01610, United States;2. School of Accounting, Southwestern University of Finance and Economics, Sichuan, 611130, PR China;3. Anisfield School of Business, Ramapo College of New Jersey, Mahwah, NJ, 07430, United States;4. Rutgers Business School, Rutgers, the State University of New Jersey, Newark, NJ, 07102, United States |
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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 on-farm 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. |
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| Keywords: | Agricultural decision-making Integrated accounting systems Bundled innovations Sensors Digital information Weather stations Satellite imagery |
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