SOUTHERN JOURNAL OF AGRICULTURAL ECONOMICS DECEMBER, 1986 SYSTEMS DESIGN PROCEDURES FOR FARM ACCOUNTING

This is an understandable choice becauseThis paper presents a conceptual frame- farmers must provide accounting information work, known as systems development, for to tax authorities, lenders, and investors. Also, designing, selecting, and evaluating infor- an accounting system is an effective tool for mation systems. Techniques are developed providing managerial information. that aid farm managers in choosing an ac- Selecting a computerized accounting sys-counting system. Six farmers took part in case tem presents the farmer with several deci-studies testing the selection techniques. The sions, such as what type of hardware to participating farmers exhibited great diver- purchase, which of the numerous software sity in the preferred design of their account- alternatives to select, and the appropriateness ing systems and the manner in which they of design that is incorporated within the ac-desired reports to be presented. This diversity counting software: Currently, there are many suggests that system selection is an important different accounting systems available to aspect of implementing an accounting sys- farmers. Generally, these systems are of good tem. quality; however, there are substantial dif-Key words: accounting systems, microcom- ferences in the types of reports produced