Overview of academic production on family farming: a study on the accounting and management approach
Autor(a) principal: | |
---|---|
Data de Publicação: | 2023 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Research, Society and Development |
Texto Completo: | https://rsdjournal.org/index.php/rsd/article/view/39485 |
Resumo: | Family farming has economic and social relevance in the Brazilian context. However, the use of accounting and managerial practices in these enterprises has been unexploit. The application of management techniques in the rural properties aims to facilitate the insertion of the producer in consumer market, as well to contribute to profitability and continuity of the enterprise. The objective of this research was to analyze the academic production on management and accounting as a subsidy for decision-making in rural properties related to Family farming. Through a systematic review of the literature, carried out in the Web of Science database, 52 articles related to management and accounting in Family farming were selected. The investigations revealed a gap in terms of the number of journals and publications. Based on a critical analysis of the selected studies, it was possible to identify six main categories of difficulties reported in relation to decision-making in small rural properties. |
id |
UNIFEI_4097404c6f72f5f6333ec7a94f3f7b2d |
---|---|
oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/39485 |
network_acronym_str |
UNIFEI |
network_name_str |
Research, Society and Development |
repository_id_str |
|
spelling |
Overview of academic production on family farming: a study on the accounting and management approachPanorama de la producción académica en la agricultura familiar: un estudio sobre el enfoque contable y de gestiónPanorama da produção acadêmica sobre Agricultura Familiar: um estudo sob o enfoque contábil e gerencialContabilidadeGestãoAgricultura FamiliarBibliometria.ContabilidadAdministraciónAgricultura FamiliarAnálisis Bibliométrico.AccountingManagementFamily FarmingBibliometric.Family farming has economic and social relevance in the Brazilian context. However, the use of accounting and managerial practices in these enterprises has been unexploit. The application of management techniques in the rural properties aims to facilitate the insertion of the producer in consumer market, as well to contribute to profitability and continuity of the enterprise. The objective of this research was to analyze the academic production on management and accounting as a subsidy for decision-making in rural properties related to Family farming. Through a systematic review of the literature, carried out in the Web of Science database, 52 articles related to management and accounting in Family farming were selected. The investigations revealed a gap in terms of the number of journals and publications. Based on a critical analysis of the selected studies, it was possible to identify six main categories of difficulties reported in relation to decision-making in small rural properties.La agricultura familiar tiene relevancia económica y social en el contexto brasileño. Sin embargo, el uso de prácticas contables y gerenciales en estas empresas ha sido desaprovechado. La aplicación de técnicas de gestión en las propiedades rurales tiene como objetivo facilitar la inserción del productor en el mercado consumidor, así como contribuir a la rentabilidad y continuidad del emprendimiento. El objetivo de esta investigación fue analizar la producción académica sobre gestión y contabilidad como subsidio para la toma de decisiones en propiedades rurales relacionadas con la Agricultura Familiar. A través de una revisión sistemática de la literatura, realizada en la base de datos Web of Science, se seleccionaron 52 artículos relacionados con la gestión y contabilidad en la Agricultura Familiar. Las investigaciones revelaron una brecha en cuanto al número de revistas y publicaciones. Con base en un análisis crítico de los estudios seleccionados, fue posible identificar seis categorías principales de dificultades reportadas en relación con la toma de decisiones en pequeñas propiedades rurales.A Agricultura Familiar possui relevância econômica e social no contexto brasileiro. No entanto, a utilização da contabilidade e de práticas gerenciais nestes estabelecimentos ainda tem sido é pouco explorada. A aplicação de técnicas de gestão na propriedade rural visa facilitar a inserção do produtor no mercado consumidor, bem como contribuir com a rentabilidade e continuidade do empreendimento. O objetivo da pesquisa foi analisar a produção acadêmica sobre Gestão e Contabilidade como subsídio à tomada de decisão em propriedades rurais ligadas à agricultura familiar. Por meio de uma revisão sistemática da literatura, realizada na base de dados Web of Science, foram selecionados 52 artigos relacionados à gestão e contabilidade na agricultura familiar. As investigações revelaram uma lacuna no que diz respeito a quantidade de periódicos e de publicações. A partir de análise crítica dos estudos selecionados, foi possível identificar seis categorias principais de dificuldades relatadas em relação à tomada de decisão em pequenas propriedades rurais.Research, Society and Development2023-01-09info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/3948510.33448/rsd-v12i1.39485Research, Society and Development; Vol. 12 No. 1; e23312139485Research, Society and Development; Vol. 12 Núm. 1; e23312139485Research, Society and Development; v. 12 n. 1; e233121394852525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/39485/32561Copyright (c) 2023 Nyalle Barbosa Matos; Leandro Marcondes Carneiro; Elisangela Leitao de Oliveira; André Petzhold Diashttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessMatos, Nyalle Barbosa Carneiro, Leandro Marcondes Oliveira, Elisangela Leitao de Dias, André Petzhold 2023-01-13T10:30:42Zoai:ojs.pkp.sfu.ca:article/39485Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2023-01-13T10:30:42Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false |
dc.title.none.fl_str_mv |
Overview of academic production on family farming: a study on the accounting and management approach Panorama de la producción académica en la agricultura familiar: un estudio sobre el enfoque contable y de gestión Panorama da produção acadêmica sobre Agricultura Familiar: um estudo sob o enfoque contábil e gerencial |
title |
Overview of academic production on family farming: a study on the accounting and management approach |
spellingShingle |
Overview of academic production on family farming: a study on the accounting and management approach Matos, Nyalle Barbosa Contabilidade Gestão Agricultura Familiar Bibliometria. Contabilidad Administración Agricultura Familiar Análisis Bibliométrico. Accounting Management Family Farming Bibliometric. |
title_short |
Overview of academic production on family farming: a study on the accounting and management approach |
title_full |
Overview of academic production on family farming: a study on the accounting and management approach |
title_fullStr |
Overview of academic production on family farming: a study on the accounting and management approach |
title_full_unstemmed |
Overview of academic production on family farming: a study on the accounting and management approach |
title_sort |
Overview of academic production on family farming: a study on the accounting and management approach |
author |
Matos, Nyalle Barbosa |
author_facet |
Matos, Nyalle Barbosa Carneiro, Leandro Marcondes Oliveira, Elisangela Leitao de Dias, André Petzhold |
author_role |
author |
author2 |
Carneiro, Leandro Marcondes Oliveira, Elisangela Leitao de Dias, André Petzhold |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Matos, Nyalle Barbosa Carneiro, Leandro Marcondes Oliveira, Elisangela Leitao de Dias, André Petzhold |
dc.subject.por.fl_str_mv |
Contabilidade Gestão Agricultura Familiar Bibliometria. Contabilidad Administración Agricultura Familiar Análisis Bibliométrico. Accounting Management Family Farming Bibliometric. |
topic |
Contabilidade Gestão Agricultura Familiar Bibliometria. Contabilidad Administración Agricultura Familiar Análisis Bibliométrico. Accounting Management Family Farming Bibliometric. |
description |
Family farming has economic and social relevance in the Brazilian context. However, the use of accounting and managerial practices in these enterprises has been unexploit. The application of management techniques in the rural properties aims to facilitate the insertion of the producer in consumer market, as well to contribute to profitability and continuity of the enterprise. The objective of this research was to analyze the academic production on management and accounting as a subsidy for decision-making in rural properties related to Family farming. Through a systematic review of the literature, carried out in the Web of Science database, 52 articles related to management and accounting in Family farming were selected. The investigations revealed a gap in terms of the number of journals and publications. Based on a critical analysis of the selected studies, it was possible to identify six main categories of difficulties reported in relation to decision-making in small rural properties. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-01-09 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/39485 10.33448/rsd-v12i1.39485 |
url |
https://rsdjournal.org/index.php/rsd/article/view/39485 |
identifier_str_mv |
10.33448/rsd-v12i1.39485 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/39485/32561 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Research, Society and Development |
publisher.none.fl_str_mv |
Research, Society and Development |
dc.source.none.fl_str_mv |
Research, Society and Development; Vol. 12 No. 1; e23312139485 Research, Society and Development; Vol. 12 Núm. 1; e23312139485 Research, Society and Development; v. 12 n. 1; e23312139485 2525-3409 reponame:Research, Society and Development instname:Universidade Federal de Itajubá (UNIFEI) instacron:UNIFEI |
instname_str |
Universidade Federal de Itajubá (UNIFEI) |
instacron_str |
UNIFEI |
institution |
UNIFEI |
reponame_str |
Research, Society and Development |
collection |
Research, Society and Development |
repository.name.fl_str_mv |
Research, Society and Development - Universidade Federal de Itajubá (UNIFEI) |
repository.mail.fl_str_mv |
rsd.articles@gmail.com |
_version_ |
1797052615384629248 |