Challenges of cost accounting: a systematic review approach to the agricultural sector
Abstract
The research work addressed the challenges and particularities of cost accounting in the agricultural field. The study focuses on comprehensively and systematically evaluating the challenges, problems and opportunities for improvement in this sector through a systematic review of academic and professional literature. The objective of the study was to comprehensively and systematically evaluate the challenges and particularities of cost accounting in the agricultural sector, identifying current trends, problems and opportunities for improvement through a systematic review of academic and professional literature. For this purpose, a systematic review methodology was used to analyze 40 empirical articles published between 2016 and 2023, focusing on cost accounting management in agricultural companies. The findings reveal limitations in information and the prevalence of traditional techniques. Factors such as familism, government policies, market pressures, technologies and natural factors are identified as influential in accounting practice. The review suggests that future studies should draw on explicit theories to support their empirical results.
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