Search results

The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.

Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used in selecting respondents.. Descriptive statistics, factor analysis and quantile regression analysis were used to analyse data obtained via the questionnaires.

The study found tax reporting knowledge, tax calculating knowledge and tax payment knowledge to be the keen factors influencing agrochemical traders’ tax knowledge. It was also revealed that age, religion and marriage positively influence the tax morale of traders. Inversely, gender, high level of education and monthly sales were found to affect tax morale negatively. Moreover, trust (respect, trustworthiness and expertise knowledge) negatively influenced tax morale. Authorities’ tax knowledge and power (sanction and lockdown) were revealed to impact tax morale positively. However, tax morale decreases amongst agrochemical traders with higher tax morale when sanction increases.

Unlike previous studies which focussed on tax morale amongst individuals and firms outside the agribusiness sector, this study examined the tax morale within the informal agrochemical trading sector, which has recently attracted colossal patronage due to the high usage of agrochemicals amongst farmers in Africa and Ghana. This study also assumed tax morale to be at different levels; hence the factors that affect the morale at different levels differ. Therefore, the study examined the factors influencing tax morale amongst agrochemical traders by segregating tax morale into quartiles. Relating to theory, the economic deterrence theory was used to ground the study, which is not usually used in most tax morale studies.

This paper examined tax compliance and its impact on agrochemical traders in Ghana.

Based on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders were sampled for data collection. Probit regression was used to estimate determinants of tax compliance, whereas the Inverse Probability Weighted Regression Adjustment Model was employed to evaluate the impact of tax compliance on business performance.

The results revealed that age and gender relate positively to enforced tax compliance, while education positively impacts voluntary tax compliance. Nonetheless, tax rate, trust and monthly sales positively affect voluntary tax compliance but negatively impact enforced tax compliance. Inversely, while authorities’ power negatively impacted voluntary compliance, it positively influenced enforced tax compliance confirming the Slippery Slope Framework.

To the best knowledge of the authors, this paper is the first to investigate tax compliance determinants and impact among agrochemical traders, despite the tremendous growth of the agrochemical sub-sector in Africa and Ghana. Therefore, this study makes a modest contribution to empirical studies that validate the Slippery Slope Framework in promoting tax compliance in the agricultural and agribusiness sectors of a developing country. Similarly, it also unearths the impact of tax compliance on agribusiness growth which has yet to be highlighted in the extant literature.

The purpose of this paper is to review and examine the recent investment trends of firms operating in the food, feed and biofuel production and processing sectors in Latin America. The inter-related nature of these three sub-sectors and the great expansion they have gone through in the last decade showcases a series of socioeconomic and environmental policy challenges thus making it relevant to identify their different business models through a typology.

The paper first presents an unprecedented literature review based on field observations and media coverage of agri-business strategies of the food, feed and biofuel production in the region. It then moves to an in-depth analysis of investment operations that serve to classify such firms into a business model typology considering degree of internationalization and integration. The typology is a useful mechanism to enhance public policy analysis and uncover market or government incentives behind business decisions.

By focusing on investment strategies, the paper illustrates how both market and government incentives shape and affect the performance and consolidation of different players in the food, feed and biofuel sub-sectors in Latin America. The resulting effects have strong economic as well as social and environmental implications because such economic activities have an impact on global food and energy security.

Limitations include a reliance on largely qualitative evidence and research methods due to unavailability of consistent numerical data in these specific agri-business sub-sectors.

This paper is unique in its focus on business models in a particularly relevant set of agri-business sub-sectors in Latin America and its implications to promote investment and innovation in value chain development while considering regional-specific challenges.

The purpose of this paper is to identify and assess the key factors that influence the adoption of agrochemicals on plantain farms in Ghana.

The paper employs probit estimation using data from a stratified random sample of 249 farmers in four districts in Ghana.

The results show that adoption of agrochemicals is positively associated with: being literate, older than 40 years of age, having higher income from sales, living in villages distant to Accra (capital of Ghana), having access to hi‐tech machinery, being migrant, and being linked to extension services and financial institutions. Contrary to expectation, a farmer's gender and association with farmer‐based organizations (FBO) and non‐governmental organizations (NGO) did not make a difference.

The results suggest that there are no exclusions to innovation systems such as agrochemical adoption based on gender or living in rural areas; women are just as technologically empowered as men, while rural farmers have an option to retain their indigenous management practices or adopt new and improved practices such as using agrochemicals. Major efforts to improve access to agrochemical adoption lie with government extension officers, as the functions of FBO and NGO have yet to make a significant difference. More needs to be done to bring young, illiterate, low income and indigene farmers into inclusive plantain science techniques and applications in Ghana.

The paper reveals how vulnerable groups such as rural populations and women plantain farmers are being included in systems that support agrochemical adoption.

The purpose of this paper is to analyse aspects of technological change in rice agriculture, related to adoption of the Green Revolution (GR) in Indonesia. Rice production is selected in this study because it plays an important role in the development of Indonesian economy. Particular attention is paid to the use of agrochemicals that has potentials of contaminating the environment.

The paper uses an econometric model to investigate the impact of different technologies and policies related to rice production. Production function technology that enables non-neutrality of input use is the underlying concept of this paper. Types of land and transformation in policies related to rice production were accounted for to determine biased technological change. National-wide data were compiled from the Indonesian Bureau of Statistics.

The results show that rice agriculture underwent technological progress with biased technological change. The technological change was capital- and labour-saving, and agrochemical-augmenting. Production system in wetland led to technological change less capital- and labour-intensive, whilst the GR led to technological change more labour-saving and more agrochemical-augmenting.

This study only pays attention to environmentally detrimental inputs as a cause of externalities. This is a not full representation of real environmental consequences. In some studies on environmental degradation associated with intensive agricultural practices, however, there are other factors that can degrade the environment, such as soil erosion and soil compaction resulting from certain agricultural practices, and deforestation resulting from agricultural expansion. These are also important environmental impacts. The author expects that these factors are interesting and challenging subjects to be modelled in future research on sustainability of agricultural productivity growth, both theoretically and empirically.

Increase in use of agrochemicals was strongly GR linked. Moving from the GR towards more environmentally friendly policy was a wise step to reach sustainable rice production. After the GR, an act that removed pesticide subsidies and disseminated environmentally friendly technology, called integrated pest management was able to reduce the intensity of agrochemical use in rice agriculture. Further actions to support environmentally friendly policy could be the use of bio-agents such as bio-fertilisers and bio-pesticides. Enhancing farmers’ knowledge on the environmental issues and engaging farmers as a part of agro-ecosystem would synergise the actions.

This study uses the concept of biased technological change, estimated econometrically using national-level data. The production function used in this analysis enables non-neutrality of agrochemical use. When the result significantly shows the agrochemical-augmenting technological change, it is a convincing evidence, not just by accident, that the GR really led to environmental problem.

Overuse of chemical fertilizers and pesticides is a major policy concern for many countries. Chinese government has adopted many technologies and management practices to reduce their use. However, little is known about the effects of social-economic method such as short supply chain (SSC) participation. SSC is an important organizational innovation in fresh food supply chains aiming at directly connecting farmers and consumers. Closer relationships between farmers and consumers may result in production behavioral changes. Thus the purpose of this paper is to investigate the impacts of SSC participation on agrochemicals application.

Based on the household level data collected from Jiangsu province in China, this paper employs an instrumental variable (IV) method to address the self-selection bias when we evaluate the effects of SSC participation on use of chemical fertilizer and pesticides. In addition, this paper also distinguishes between growth inputs and facilitating inputs in the production function when we calculate the marginal production values of chemical fertilizer and pesticides.

The empirical results show that SSC participation significantly reduces chemical fertilizer use by 351 kg and pesticides costs by 1659 Yuan (RMB) per hectare, accounting for 43.4% of the average chemical fertilizer use and 49.4% of the average pesticide costs, respectively for Chinese vegetable farms. However, SSC participation still cannot improve the use efficiency of agrochemicals.

This paper uses both application quantities and allocation efficiencies of chemical fertilizer and pesticides to comprehensively evaluate the effects of SSC participations. The results will reveal the core role of SSC played in promoting sustainable development of Chinese agricultural sector dominated by small-scale farmers.

This study analyses income inequality and distribution patterns among key actors in the cassava value chain. The study also identifies factors that influence profit of key actors in the cassava value chain.

The study was conducted in Oyo State, Nigeria, using primary data from 620 actors, consisting of 400 farmers, 120 processors and 100 traders in the cassava value chain. The Gini coefficient was used to estimate income inequalities within and between actors. Multiple linear regression was applied to identify factors that influence the profit of the actors in the cassava value chain.

The result shows a gender pattern in the participation in the cassava value chain: men dominate in the production, whereas women mostly engage in processing and marketing of processed cassava products. We also find that incomes are unequally distributed among actors, favouring traders and processors more than farmers in the value chain. Women are better off in processing and trading of value-added products than in the raw cassava production. Spatial differences also contribute to income inequality among farmers in the cassava value chain. An increase in farmers and processors’ incomes reduces inequality in the value chain while an increase in traders’ income widens inequality. Age is significantly negatively correlated with actors’ profit at 1%, while educational level significantly increases their profit at 5%. Processors and traders with large households have a higher profit. We also find that farm size, experience and labour input have significant positive effects on farmers’ profit only at 5%. Membership in an association increases farmers and processors’ profit at 1 and 10%, respectively.

The study recommends that agricultural policies that promote agrifood value chains should aim at minimizing income inequality by targeting vulnerable groups, particularly female farmers to achieve sustainable development in rural communities.

Existing studies recognise income inequality in agricultural value chains in sub-Saharan Africa. However, there are few rigorous quantitative studies that address this pressing issue. Our paper fills this knowledge gap and suggests ways to minimise income inequality in the agri-food value chain, using the example of the cassava value chain in Nigeria.

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

This paper explores the contested notion of what constitutes a fair price in the context of grain exchanges in a subsistence farming village in the highlands of Matagalpa. Using ethnographic data, I show how Nicaraguan campesinos’ economic behavior plays out within a local moral universe of fairness: how much to produce and how much to sell in the market (or to give away); how prices and obligations vary depending on the social relation that binds the seller and the buyer (kinship, friendship, community, and so on); in what ways these notions of fair price are articulated and contested by different classes within a rural community; and lastly, what is expected of the State in terms of regulating food prices. Price emerges as the dialectic between the market in its abstract form and the specific social relationships and everyday politics that shape exchanges. What constitutes help (ayuda) and what constitutes exploitation in market exchanges and the determination of price is constantly contested, the moral economy is a discursive battlefield.