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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.

This paper aims to demonstrate methods that sustainability-conscious brands can use to include their primary producers in the measurement and reporting of the environment and sustainability performance of their supply chains. It explores three questions: How can farm businesses provide information required in sustainability reporting? What are the challenges and opportunities experienced in preparing and presenting the information? What future research and policy instruments might be needed to resolve these issues.

This study identifies and describes methods to provide the farm-level information needed for environmental performance and sustainability reporting frameworks. It demonstrates them by compiling natural capital accounts and environmental performance information for two wool producers in the grassy woodland biome of Eastern Australia; the contrasting history and management of these producers would be expected to result in different environmental performances.

The authors demonstrated an approach to NC accounting that is suitable for including primary producers in environmental performance reporting of supply chains and that can communicate whether individual producers are sustaining, improving or degrading their NC. Measurements suitable for informing farm management and for the estimation of supply chain performance can simultaneously produce information useful for aggregation to regional and national assessments.

The methods used should assist sustainability-conscious supply chains to more accurately assess the environmental performance of their primary producers and to use these assessments in selective sourcing strategies to improve supply chain performance. Empirical measures of environmental performance and natural capital have the potential to enable evaluation of the effectiveness of sustainability accounting frameworks in inducing businesses to reduce their environmental impacts and improve the condition of the natural capital they depend on.

Two significant social implications exist for the inclusion of primary producers in the sustainability and environmental performance reporting of supply chains. Firstly, it presently takes considerable time and expense for producers to prepare this information. Governments and members of the supply chain should acknowledge the value of this information to their organisations and consider sharing some of the cost of its preparation with primary producers. Secondly, the “additionality” requirement commonly present in existing frameworks may perversely exclude already high-performing producers from being recognised. The methods proposed in this paper provide a way to resolve this.

To the best of the authors’ knowledge, this research is the first to describe detailed methods of collecting data for natural capital accounting and environmental performance reporting for individual farms and the first to compile the information and present it in a manner coherent with the Kering EP&L and the UN SEEA EA. The authors believe that this will make a significant contribution to the development of fair and standardised ways of measuring individual farm performance and the performance of food, beverage and apparel supply chains.

This paper aims to revisit the relationship between intangible capital and labour productivity growth using the largest, up-to-date macro database (2000–2015) available to corroborate the econometric findings of earlier work and to generate novel econometric evidence by accounting for times of crisis (2008–2013) and economic recovery (2014–2015).

To achieve these aims, this paper employs a cross-country growth accounting econometric estimation approach using the largest, up-to-date database available encompassing 16 EU countries over the period 2000–2015. The paper accounts for times of crisis (2008–2013) and of economic recovery (2014–2015). It separately estimates the contribution of three distinct dimensions of intangible capital: (1) computerized information, (2) innovative property and (3) economic competencies.

First, when accounting for intangibles, the paper finds that these intangibles have become the dominant source of labour productivity growth in the EU, explaining up to 66 percent of growth. Second, when accounting for times of crisis (2008–2013), in contrast to tangible capital, the paper detects a solid positive relationship between intangibles and labour productivity growth. Third, when accounting for the economic recovery (2014–2015), the paper finds a highly significant and remarkably strong relationship between intangible capital and labour productivity growth.

This paper corroborates the importance of intangibles for labour productivity growth and thereby underlines the necessity to incorporate intangibles into today's national accounting frameworks in order to correctly depict the levels of capital investment being made in European economies. These levels are significantly higher than those currently reflected in the official statistics.

This article aims to investigate the financial constraints and nonlinearity of farm size growth.

Farm size growth is measured with land, labor and output using data from the Farm Accountancy Data Network (FADN) for Hungary and Slovenia. A dynamic panel model is applied to assess financial constraints and nonlinearity of farm size growth.

Results show that, except for land in Slovenia and output in Hungary, liquidity constraints are less important for farm size growth than endogenous factors based on farm size growth expectations and steady farm size restructuring. Smaller farms are growing faster than larger ones. The hypothesis that a higher level of subsidies would increase farm size is not supported for Hungary. When farms reach a certain size, the land area of the largest farms increases. Farm debts in Hungary are linked with land growth and in Slovenia with output growth.

Further research on the impact of liquidity constraints and subsidies can be conducted at a disaggregate farm-type level to examine whether there is variability in the underlying interlinkages at the farm-type specialization level.

The implication that farm size growth is dependent on initial size and that smaller farms are growing faster than bigger ones indicates that it is not necessary to favor the fastest growing smaller farms thus supports the application of a non-discriminatory farm size policy for observing farm size structural changes.

The dynamic panel econometric model that incorporates cash flow as a measure of financial constraints provides insight into farm size growth in cross-country comparison in relation to potential farm liquidity constraints, farm debt and the nonlinearity of farm size, which information is of relevance to policy makers and practitioners.

Based on the survey data of 1,152 households in three provinces of Shaanxi, Gansu and Ningxia on the Loess Plateau, this paper aims to empirically analyze the impact of aging and off-farm employment on farmers’ adoption behavior of soil and water conservation technology. This paper analyzes the moderating effect of social network and the mediating effect of technological cognition in this impact relationship.

Based on the above analysis, the second part of this paper is based on relevant theories and constructs a theoretical model of the relationship of aging, off-farm employment, social network, technology cognition and farmers’ adoption behavior of soil and water conservation technology. The third part introduces research methods, variable selection and descriptive statistics analysis of variables. The fourth part, based on the data of Shaanxi, Gansu and Ningxia provinces in the Loess Plateau in 2016, empirically analyzes the impact of aging, off-farm employment and social network on the farmers’ adoption behavior of soil and water conservation technology. This paper further examines the moderating effect of social network and the mediating effect of technology cognition in this influence relationship. Finally, based on the findings of the empirical study, this paper puts forward countermeasures and suggestions.

First, aging and off-farm employment have a significant negative impact on farmers’ adoption behavior of soil and water conservation technology, while social network has a significant positive effect. Second, social network has alleviated the effect of aging and off-farm employment on restraining farmers’ adoption behavior of soil and water conservation technology. Third, aging and off-farm employment have restrained farmers’ cognition of soil and water conservation technology. Social network has promoted farmers’ cognition of soil and water conservation technology. Social network plays a moderating role in the impact of aging and off-farm employment on farmers’ cognition of soil and water conservation technology. Technology cognition plays a mediating role in the impact of social network on farmers’ adoption behavior of soil and water conservation technology.

This paper integrates the aging, off-farm employment and social network into the same analytical framework and reveals their impact on farmers’ adoption behavior of soil and water conservation technology and its action mechanism, which enriches the impact of human capital and social network on farmers’ adoption behavior of soil and water conservation technology. Then taking the social network as a moderator variable, the paper verifies its moderating effect on the relationship of aging, off-farm employment and farmers’ adoption behavior of soil and water conservation technology. Farmers’ technology cognition should be included in the analysis framework to examine the impact of aging, off-farm employment and social network on farmers’ cognition of soil and water conservation technology. Taking the technology cognition as a mediator variable, the paper verifies its mediating effect on the relationship of aging, off-farm employment and farmers’ adoption behavior of soil and water conservation technology.

Digitalisation is perceived as a new process that may add value to firms. Current theoretical understanding assumes it should be part of a firm's strategy to respond to multiple pressures in the business environment. This paper explores the occurrence of digitalisation in a rare context, that of the English agricultural industry in the United Kingdom, a place disproportionality filled with family firms. The general understanding of digitalisation in family firm settings remains embryonic. The authors' explorations make theoretical contributions to research at the intersection of rural entrepreneurship, family business and innovation.

Utilising a purposive, qualitative approach, primary data was collected from multiple interviews with 28 UK family farms, and secondary data from another 164. Interview transcripts were coded using NVivo, along with secondary data from reports, observations and websites.

The authors present empirical evidence illustrating how digitalisation manifests incrementally and radically in different types of family farms. The authors present a model that shows the areas of farming that have, and continue to be, digitalised. This increases analytical precision when identifying digitalisation activities that differ depending on the strategy to either scale or diversify. The authors propose that incremental digitalising occurs to a great extent during a scaling strategy, and that radical digitalising occurs to a smaller extent during diversification strategies in family farms.

This research uses a sample of family-run farms from the UK agricultural sector to explore nuanced elements of digitalisation. It should therefore be explored in other types of family firms located in different sectors and geographies.

This research is important because family farms are under increasing pressure and have limited financial resources to deal with the digitalisation agenda. Therefore, empirical evidence helps other farms in similar situations. The authors found digitalisation investments, that tend to be capital intensive, only matter for scalers and less so for diversifiers. Family farms can use the model presented as a tool to evaluate their farm. The tool helps them define what to do, and ideate the potential activities that might be digitalised, to feed into their wider strategy.

Family firms, in particular farms, are critical to many economies. The general consenses currently assumes all family firms should digitalise, yet the authors' evidence suggests that this is not the case. It is important to create policies that are sensitive to the needs of different types of businesses, in this case between family firm scalers and diversifiers, instead of simply incentivising digitalisation using a blanket approach usually by offering financial aid. Understanding how digitisation can support (or not) family firm resilience and growth in an effective and efficient manner can have significant benefit to individual firms, and across industries.

The proposed model extends theoretical understanding linking strategy, digitalisation activity and innovation in family farms. It shows that digitalisation is a key building block of scaling strategies, maximising digitalisation to increase efficiency. Yet, diversifying family farms minimise digitalisation, whereby they only digitalise a small amount of the farming activity. This empirical evidence contrasts with the wider narrative that farmers are slower at using new technology. This research found that some are slower because it does not align with their strategy. However, sometimes digitalisation aligns with their strategy during external changes, in which case the diversifiers are quick to act.

The purpose of this research is to study the Colombian avocado export industry, identify key insights associated with creating and sustaining the avocado value chain, and to understand the impact of the public policies affecting this industry.

The approach consists of two case studies to shed light on the opportunities and challenges of developing a sustainable avocado value chain in Colombia. One case deals with a vertically integrated business (Arcángel Miguel) while the other focuses on an association of small growers (Asohass). The analysis was informed by a series of interviews with key actors along the avocado supply chain to uncover the business strategies to move avocados to destination markets. The authors compare and contrast approaches to business development, international expansion, and role of public policies.

The authors found that the strategies followed by these organizations differ in means but aim for the same objective: maximize profits, improve environmental performance, and enhance the social wellbeing of growers. The authors found that each type of business model requires distinct public policies to succeed and different strategies to appropriately allocate efforts. The findings are relevant to other high-value crops and other Latin American countries with similar geographical and social characteristics.

These insights underscore the need of public policies tailored to the specific needs of the different actors in the value chain. The current emphasis on certifications and export markets works well for large agribusinesses, but smallholder growers need policies tailored to new investments in physical, human, and social capital.

This study contributes to the literature on avocado value chains in Latin America, emphasizing the challenges faced by the emergent Colombia avocado sector, a country that only began exporting this commodity in 2010.

By examining a case study in Tyrol, Austria, the paper aims to demonstrate the role of farm diversification and the influence of the peasants’ habitus on social-ecological resilience.

Drawing on a field study conducted in two remote villages of the Ötztal valley, Austrian Alps, this study provides insights into the interplay of tourism and farming and its impact on farm resilience. Qualitative narrative interviews, the so-called farm biographies, served to investigate these issues. Interpretations of data are based on qualitative content analysis.

The results highlight that farming and tourism are highly enmeshed in the case study area and that the additional income creates room for manoeuvre for the farms to activate their adaptive capability. At the same time, peasant values guide the farming activities. The farms in this study demonstrate a strong farm resilience that is enabled by farm diversification and rooted in their peasant habitus. This positively affects the social-ecological resilience.

In contrast to other studies, which have mainly applied the concepts of social or community resilience to investigate the resilience and vulnerability of rural areas, this study highlights the resilience of farms in mountain areas.

This study aims to draw observations on the current status and potentials of the Philippines as a farm tourism destination and identify the underlying factors that inhibit farm tourism development. It intends to gauge the challenges that Filipino farmers face in diversifying farms and operating farm sites and uses these challenges in crafting strategies and policies for relevant stakeholders. It also provides Philippine farm tourism literature to address the limitations of references in the topic.

The study adopts an exploratory type of inquiry method and secondary data collection from various sources, such as published journal articles, news articles and reports, to gain insights and relevant information on farm tourism. The study also uses a threats, opportunities, weaknesses and strengths analysis approach to develop competitive farm tourism strategies.

The Philippines, with vast agricultural land, has the necessary base for farm tourism, and the enactment of the Farm Tourism Development Act of 2016 bridges this potential. With low agricultural outputs, the country draws relevance for farm tourism as a farm diversification strategy to supplement income in rural communities. While having these potentials, crucial initiatives in physical characteristics, product development, education and training, management and entrepreneurship, marketing and customer relations and government support must be implemented. Farmers' lack of skills, training and capital investment potential to convert their farms into farm tourism sites serves as the major drawback. Thus, developing entrepreneurial and hospitality skills is crucial.

This work presents a historical narrative of initiatives and measures of the Philippine farm tourism sector. It also provides a holistic discussion and in-depth analysis of the current state, potentials, strategies and forward insights for farm tourism development.

The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises.

This paper adopts a qualitative approach with 27 semi-structured interviews exploring farmers’ financial decision-making processes. Subsequently, the interview findings were presented to a focus group. Sensemaking theory is adopted as a theoretical lens to develop the empirical findings.

The evidence highlights that FFM has a dual role to play in farmer decision-making. Some FFM activities may act as a cue, which triggers a sensebreaking activity, causing the farmer to enter a process of sensemaking whilst some/other FFM activities are drawn upon to provide a sensegiving role in the sensemaking process. The role of FFM in farmer decision-making is strongly influenced by the decision type (strategic or operational) being undertaken and the farm type (dairy, tillage or beef) in operation.

The literature suggests that the majority of farmers spend little time on financial management. However, there are farmers who have quite a high level of engagement in FFM activities, when undertaking strategic farm expansion decisions. Those FFM activities help them to navigate through operational decision-making and to make sense of their strategic decision-making.