A FIVE-STAKEHOLDER APPROACH TO SEGMENT REPORTING ON SALES AND FINANCIAL RESULTS IN AGRICULTURAL ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.23670824Abstract
This article proposes a five-stakeholder approach to segment reporting on sales and financial results in agricultural enterprises, addressing the information needs of producers, owners, investors, the state and society. An analysis of the financial statements of two farms provides the basis for developing the SN-1 internal reporting form, which integrates financial measures, stakeholder indicators and reconciliations. The economic benefits of the proposed approach have not been evaluated.Keywords
agricultural enterprise, segment reporting, finished goods, sales, financial results, stakeholders, five-stakeholder approach, management accountingReferences
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