A Study on Accounting Management Practices in Productive units of Settled family Farmers

Rita R. M. Costa, Denes D. Vieira, Marcia B. Moreira

Family farming. Membership Organization. Rural Accounting. Accounting statements.

Family farming as a form of social organization when carrying out its productive activities and management of the establishment, are based on the connection of family members in the construction of an identity and economic and social recognition. In this context, the possibility of using Rural Accounting in Brazil as a management tool for these production units presents a profile of fragility and little applicability in the calculation of results due to limitations in relation to the quality of accounting information. Based on these assumptions, the study aimed to analyze the existence of management accounting instruments in the productive units by settled family farmers. The research characterized as a case study, of an exploratory-descriptive nature, with a qualitative and quantitative approach, resorted to the aid of narrative interviews, from semi-structured questionnaires to obtain data. The results obtained allowed us to understand that the low level of education prevents the use of registration and production control. However, it was possible to verify that social trajectories interfere in decision making, production and verification of results.

Received: 03 Nov 2021, Received in revised form: 11 Dec 2021, Accepted: 19 Dec 2021, Available online: 31 Dec 2021

10.22161/ijaers.812.51