The effect of management accounting practices and ICT on the efficiency of organic farms
基于西班牙有机农场调查数据，研究发现管理会计实践和信息通信技术的使用强度越高，农场效率越好，从而促进经济可持续性。
The contribution of organic farming to sustainability in its different environmental, economic, and societal facets underlines the importance of studying the viability of this type of farming and the factors that influence it. This work focuses on factors under farmers' control, particularly the use of two management tools, namely Management Accounting Practices (MAP) and Information and Communication Technologies (ICT). Using survey data from a sample of Spanish organic farms, we employ Data Envelopment Analysis (DEA) to measure efficiency and analyze its determinants. Our findings reveal that a higher intensity in the use of MAP and ICT is associated with improved farm efficiency and, therefore, contributes to their economic sustainability. The study also identifies additional factors affecting organic farm efficiency, notably diversification and direct marketing strategies. • The study explores the influence of management, social and farm structure variables on the efficiency of organic farms. • Management Accounting Practices (MAP) and Information and Communication Technologies (ICT) improve organic farm efficiency. • Diversification initiatives and direct marketing strategies offer viable business opportunities for organic producers. • Empirical results support policies for adopting digital tools in agriculture to integrate biophysical and financial data.