Purpose – The purpose of this research is to examine the effect of accounting for complex organizational forms on data collection with the Agricultural Resource Management Survey (ARMS). Design/methodology/approach – This research reviews the literature from accounting theory along with the...

Purpose – The purpose of this paper is to use the DuPont expansion to examine those factors underlying differences in (rates of) return on different crop portfolios over space (ten regions) and time (1960‐2004). The paper also estimates the impact of government payments on farmland values...

Purpose – The purpose of this paper is to use the DuPont expansion to examine those factors underlying differences in (rates of) return on different crop portfolios over space (ten regions) and time (1960-2004). The paper also estimates the impact of government payments on farmland values...

Purpose – The purpose of this research is to examine the effect of accounting for complex organizational forms on data collection with the Agricultural Resource Management Survey (ARMS). Design/methodology/approach – This research reviews the literature from accounting theory along with the...

Purpose – Understanding complex farming organizations is important in the USA given the rapid consolidation of the agricultural production sector. Multiple entity farms arise from a desire to enhance the ability to transfer the farm from one generation to the next, a desire to affect tax...

Purpose – The Agricultural Resource Management Survey (ARMS) conducted annually by the USDA's Economic Research Service collects data on US agriculture, ranging from production practices to the financial condition of farm and ranch enterprises and the farm household. The purpose of this...

Purpose – The purpose of this paper is to discuss opportunities to obtain more information from the Agricultural Resource Management Survey (ARMS). Specifically, the paper will explore the issue of survey nonresponse, the development of pseudo panels, and more frequent updating of cost of...

Purpose – The purpose of this paper is to discuss the feasibility of preparing a statement of owner equity (SOE) and statement of cash flows (SOCF) for the agricultural sector. Also, the use of the Agricultural Resource Management Survey (ARMS) to collect data needed to supplement the US farm...