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....

This is the first book to comprehensively analyze key issues regarding innovation, entrepreneurship, and human resource development in the Japanese agricultural sector. Despite the fact that innovation and entrepreneurship are vital to the development of modern Japanese agriculture, there have...

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...