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...