TY  - JOUR
AB  - Purpose– The purpose of this paper is to determine which financial record‐keeping system farmers use, as well as what system attributes farmers value and to what degree.Design/methodology/approach– This research uses a choice experiment to examine farmer's demand for attributes of financial record‐keeping systems. A sample from the general Michigan farm population is compared to samples from university and agribusiness record system clients.Findings– Results reveal that university and agribusiness clients are willing to pay considerably more for a farm‐specific record system to backstop their farm management decisions.Practical implications– The results provide an understanding of farmer demands for farm financial record systems and can be used to position record‐keeping systems to meet those demands.Originality/value– This paper describes and analyzes farm financial accounting system use and preferences by type.
VL  - 71
IS  - 2
SN  - 0002-1466
DO  - 10.1108/00021461111152609
UR  - https://doi.org/10.1108/00021461111152609
AU  - Wolf Christopher A.
AU  - Lupi Frank
AU  - Harsh Stephen
PY  - 2011
Y1  - 2011/01/01
TI  - Farmer demand for financial record‐keeping system attributes
T2  - Agricultural Finance Review
PB  - Emerald Group Publishing Limited
SP  - 259
EP  - 276
Y2  - 2024/04/20
ER  -