Overview of academic production on family farming: a study on the accounting and management approach

Detalhes bibliográficos
Autor(a) principal: Matos, Nyalle Barbosa
Data de Publicação: 2023
Outros Autores: Carneiro, Leandro Marcondes, Oliveira, Elisangela Leitao de, Dias, André Petzhold
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.
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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
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