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The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

This study assesses the extent to which integrated extension services contribute to the adoption of climate-smart agriculture (CSA) innovations within the cotton value chain in Burkina Faso.

To address the research question, a probit multivariate econometric model with sample selection is utilized. The model is applied to a random sample of farmers (n = 510), and the endogeneity is addressed through a control function approach.

The study highlights the central role of value chains, particularly in the cotton sector, in overcoming resource scarcity through integrated extension services. Findings show that smallholder farmers who benefit from sound extension services are more willing to adopt and diversify CSA technologies. These include improved seeds, conservation techniques, adapted planting dates and mechanization. This study confirms the synergistic nature of these technologies and emphasizes that effective climate risk mitigation depends on the combined adoption of CSA technologies.

The use of cross-sectional data limits the analysis of long-term farmer behavior, and due to data limitations, the focus was primarily on the contributions of cotton companies and farmers to climate risk mitigation. Future research using panel data across the value chain could provide a more robust insights for policy decision-making.

The study contributes to the existing body of knowledge by emphasizing the crucial role of integrated extension services within the cotton value chain in developing countries. This highlights the critical benefits for farmers and emphasizes the need to diversify modern technologies to effectively combat climate change and its variability in agriculture.

This study aimed to develop and test the impact of a social media-based intervention for improving the business skills and income of young smallholder farmers.

First, the researchers used an exploratory approach to develop a social media-based intervention for acquiring business skills and improving income. Second, the researchers tested the effectiveness of the developed programme on a sample of 506 young smallholder farmers. Finally, the intervention and data collection took place over five years (2017–2021).

The result showed steady improvements in business skills and income from 2017 to 2021 for the treatment group, unlike the control group. Also, improvements in business skills led to a reduction in expenses and an increase in profit from 2017 to 2021. A further evaluation of the result showed that an addition of 5.1 mean scores in business skills led to the addition of $91 income between 2017 and 2018; for 2018–2019, 2.6 improvements in business skills increased income by $123. For 2019–2020, a 2.7 improvement increased income by $209, whilst for 2020–2021, a 1.6 improvement increased income by $320.

The results of this study could help explore ways of using social media to change behaviour aimed at improving income amongst young smallholder farmers.

The purpose of this study is to identify and analyze the barriers associated with the adoption of Industry 4.0 technologies in agricultural supply chains.

The study initially identified thirteen barriers by conducting a literature review and semi-structured interviews with key stakeholders. Subsequently, these barriers were validated and modeled using an integrated Fuzzy Delphi-ISM approach. Finally, MICMAC analysis was employed to categorize the barriers into distinct clusters.

The results provide considerable insights into the hierarchical structure and complex interrelationships between the barriers as well the driving and dependence power of barriers. Lack of information about technologies and lack of compatibility with traditional methods emerged as the two main barriers which directly and indirectly influence the other ones.

The robust hybrid Fuzzy Delphi and ISM techniques used in this study can serve as a useful model and benchmark for similar studies probing the barriers to Industry 4.0 adoption. From a theoretical standpoint, this study expands the scope of institutional theory in explaining Industry 4.0 adoption barriers.

The study is timely for the post-COVID-19 recovery and growth of the agricultural sector. The findings are helpful for policymakers and agriculture supply chain stakeholders in devising new strategies and policy interventions to prioritize and address Industry 4.0 adoption barriers.

It is the first comprehensive, multi-country and multi-method empirical study to comprehensively identify and model barriers to Industry 4.0 adoption in agricultural supply chains in emerging economies.

In Uganda, smallholder farmers produce about 70% of the food but receive very low prices on the sales channels they use. To improve farmers' livelihoods, other innovative sales channels such as farmers' markets (FMs) have to be explored. Therefore, the study aimed to determine the potential of establishing farmers' markets in Uganda, focusing on Kampala district.

A qualitative methodology was used to understand farmers' perceptions and the factors that could influence the success of the farmers' markets. In addition, the potential of FMs has been analyzed through the components of the Localized Agri-Food System (LAFS).

The respondents had a positive perception of the farmers' markets, and farmers have an urgent need for other sales channels that could be profitable for them. Factors that could influence the success of the FMs were highlighted, including infrastructure in the marketplace, transportation and taxation by the government.

The study had a limited sample size of the farmers, and it was carried out in 3 divisions of Kampala district, an urban area; thus, the findings cannot be generalized to fit the other regions of Uganda.

The LAFS showed that the foundation for establishing FMs is available; however, it has to be strengthened through the coordination of different stakeholders that work with the farmers.

Multisited ethnography has primarily been portrayed as a challenge for the following field-worker, with the researcher taking the central role and neglecting research participants also experiencing a multisited nature of their work. The authors argue that literature on multisited ethnography merely discusses multisitedness as a methodological theme. In correspondence, the authors propose to think of multisitedness not just as a methodological theme but also as an empirical theme.

The authors contend etic and emic perspectives to address multisitedness empirically, which enables researchers to compare and contrast the multisited topic of inquiry in academic “outsider” terms with the etic analysis and considering the perspective of the research participants' multisited experiences using the emic perspective. To show the fruitfulness of discussing multisitedness using the complementary etic and emic analysis, the authors present the example of Mennonite entrepreneurial activities in Belize, a heterogeneous group of migrants that established themselves as successful traders and entrepreneurs.

Through an etic multisited ethnographic perspective, the authors compare and contrast four communities of Mennonites in terms of their entrepreneurial activities, technology and energy use. Through an emic perspective, the authors demonstrate how Mennonites, while preferring an in-group focus, navigate their multisited entrepreneurial activities, which require interaction with the outside world.

The authors highlight the value of combining etic–emic reflections to acknowledge and include the multisited nature of many social phenomena as experienced by the research participants.

This study aims to investigate the landscape of family-based organic farm businesses in the Kashmir Valley, India, analyzing the factors that either facilitate or hinder their adoption. The research also intends to uncover sources of information seeking. The primary purpose is to provide qualitative evidence to address existing knowledge gaps and offer insights for promoting sustainable farm practices in the region.

The research employs a qualitative approach, drawing on focus group interviews. The study thoroughly explores the background and relevant literature, utilizing a comprehensive research framework. Data is collected from family based farmers engaged in organic farming practices in the Kashmir Valley. The data is analyzed using content analysis ensuring a robust and thorough exploration of the subject matter.

This study reveals a notable transition in the agricultural landscape of the Kashmir Valley, showcasing a widespread adoption of organic farming on considerable land. The study reveals that key facilitators for organic farming among family-based farms are farm productivity, entrepreneurial intention, governance, environmental consciousness, and health concerns. The exchange of information, both through formal and informal channels, is found to be a crucial factor influencing the adoption of organic farming. The study also unveiled significant inhibitors that hinder the adoption of organic farming on commercial scales, including on-farm challenges such as difficulties in acquiring inputs and facing reduced yields, market-related concerns, and a lack of support and assistance from government agencies.

This research contributes significantly to the existing literature by advancing the understanding of organic farm business and agri-entrepreneurship. It unveils key factors that either support or hinder family-based organic farms, identifying crucial information sources and presenting valuable insights for policymakers. Furthermore, this study provides practical guidance for overcoming obstacles, enhancing infrastructure, and translating identified facilitators into successful agri-ventures in the Kashmir region.

Higher productivity in the potato value chain in Rwanda requires good quality seed potatoes. The article analyzes how innovations were introduced in the framework of a development project resulting in a partnership between a firm and two educational institutions to produce better seed potatoes, using the Triple Helix approach.

In the Triple Helix model government, academia and the private sector work together to develop and introduce innovations. This led to producing and introducing improved seed potatoes at an affordable price through a public private partnership (PPP). Interviews with experts and a survey of local producers were carried out to identify factors influencing the success of the partnership.

A Service, Training and Innovation Center (STIC) has been created to produce the first clean potato seeds in Africa on a commercial scale, based on cultivation of in vitro potato plantlets and aeroponics to produce mini-tubers. It is called Seed Potato Advancement Centre, an education–enterprise partnership, using these plantlets to produce mini-tubers through aeroponics. Seed multipliers are responsible for the next three stages of seed multiplication. The final product is the certified potato, sold to ware potato farmers. The availability of disease-free seed potatoes in Rwanda gives a boost to the potato value chains and contributes to food security. The partnership was successful because of the support from the government and donors, with the private sector and the extension services helping to implement the innovations effectively.

The limitation is that the number of experts interviewed is limited and the survey did not only deal with potato-related activities. The focus is on one region only, but the most important potato growing area in Rwanda.

STICs function as a tool for cooperation between government, private sector and the knowledge sector to achieve commercial and development goals. They function as a channel for technology transfer. They allow applied research, including agronomic research; information collection; and dissemination, networking, training, organization of outreach activities. The model can be repeated in other sectors and countries.

The paper looks at a PPP in agriculture with educational institutions. Second, the Triple Helix and value chain literature is used to study the introduction and implementation of appropriate innovations, while factors determining the success of the partnership were identified. This concerns the first production of clean seed potatoes in Africa on a commercial scale.

Progress in agriculture significantly relies on the adoption of innovative farm practices by farmers. Being proactive and risk-taking catalyses this innovativeness. Progressive farmers in general are proving to be effective in developing their farms along entrepreneurial lines. The paper aims to examine the relationship between the entrepreneurial traits of risk-taking, proactiveness, innovativeness and entrepreneurial intention (EI) of progressive farmers in Kashmir.

A quantitative research approach was used to evaluate how innovativeness, risk-taking and proactiveness affect EI. The data was collected from registered progressive farmers using a structured questionnaire via both online and offline means. 203 useable responses were received. The data was then analysed using partial least squares structural equation modelling (PLS-SEM).

The results reveal that progressive farmers' EI is influenced by innovativeness, risk-taking and proactiveness. As hypothesized, a significant and positive relationship was found between entrepreneurial orientation (EO) traits of risk-taking, proactiveness and innovativeness and EI.

The study adds to the existing body of knowledge on agri-entrepreneurship by conceptualizing EO traits influencing EI of progressive farmers and offering insightful advice to policymakers on how to improve progressive farmers' entrepreneurial abilities and in turn convert their EI into agro venture establishment in Kashmir.

This study makes advancements in the field of farming-related EO by examining the EI of progressive farmers. This study covers a knowledge gap as there aren't many empirical studies on agricultural entrepreneurship that concentrate on the EO of progressive farmers and how it influences the EI in general in India and the Kashmir valley in particular.

Despite the abundance of small-scale farms in the USA and their importance for both rural economic development and food availability, the extensive research on small business management and entrepreneurship has mostly neglected the agricultural context, leaving many of these farms' business challenges unexplored. The authors focus on informing a specific decision faced by small farm managers: selling directly to consumers (i.e. farmer's markets) versus selling through aggregators. By collecting historical data and a series of interviews with industry experts, the authors employ simulation methodology to offer a framework that advises how small-scale farmers can allocate their product across these two channels to increase revenue in a given season. The results, which are relevant for operations management, small business management and entrepreneurship literature, can help small-scale farmers improve their performance and compete against their larger counterparts.

The authors rely on historical and interview data from key industry players (an aggregator and a small farm manager) to design a simulation analysis that determines which factors influence season-long farm revenue performance under varying strategies of channel allocation and commodity production.

The model suggests that farm managers should plan to evenly split their production between the two distribution channels, but if an even split is not possible, they should plan to keep a larger percentage in the nonaggregator (farmers' market/direct) channel. Further, the authors find that farmers can benefit significantly from a strong aggregator channel customer base, which suggests that farmers should promote and advertise the aggregator channel even if they only use it for a limited amount of their product.

The authors integrate small business management and operations management literature to study a widely understudied context and present practical implications for the performance of small-scale farms.