The adoption of several basic financial management practices is examined for a group of New York dairy farms. The study provides estimates of the extent to which various business analysis and control, investment analysis and decision making, and capital acquisition practices have been adopted....

Purpose – The cotton industry has seen many technological advances throughout history that have greatly decreased the number of labor hours required to produce a bale of cotton. The latest advancement is a harvesting system that replaces the harvester, boll buggy, and module builder with a...

Purpose – In the literature, a number of models have been developed that explain the adoption behavior of a technological innovation. Similarly, most research explaining the continuance behavior of an information system (IS) ignores the adoption processes. It is observed that researchers seem...

Purpose – This paper aims to develop and utilize a conceptual framework to examine the impact of liquidity and solvency on cost efficiency for a sample of Kansas farms. Design/methodology/approach – A standard cost-efficiency model is modified to incorporate liquidity and solvency ratios....

Purpose – The purpose of this paper is to examine how farm management and farm accounting may be improved from the accountant’s perspective. Design/methodology/approach – There has been a dearth of qualitative studies examining accountant’s attitudes to financial reports. This study...