Dylematy wokół wymiaru finansowego zrównoważenia gospodarstw rolniczych

• Authors: Michał Soliwoda

Title variants

EN

Dilemmas in a financial dimension of sustainability of farms

• Languages of publication: PL

Abstracts

EN

Sustainability, as a specific inter- or even transdisciplinary ‘metacategory’, refers also to monetary processes. So far, a financial approach of sustainability of farms has not been explored. The aim of this paper was to highlight some theoretical and methodological issues related to a financial dimension of sustainability of farms. The research objectives were as follows: (1) to link achievements in the area theoretical and methodological apparatus for sustainable growth (in financial terms) of farms to concepts of sustainability, (2) to identify associations between the growth of sustainable and selected agricultural farm management problems and agrarian policy. Relying on agricultural income category (including net farm income), excluding the farm’s financial situation, leads to a significant simplification that may deform an analytical framework for sustainability. The terms “sustainable growth”, “sustainable growth rate”, “sustainable intensification” may extend the current framework for analysing the sustainability of farms, as well as be a prerequisite for constructing/ improving instruments that may support farm management, or monitoring and evaluation of the effects of agricultural policy.

Keywords

EN

sustainability; sustainable growth; agricultural finance; methodology of finance; farm

• Publisher: Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej – Państwowy Instytut Badawczy
• Journal: Zagadnienia Ekonomiki Rolnej
• Year: 2015
• Issue: 3(344)
• Pages: 112-128

Contributors

author

Michał Soliwoda

• Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej - PIB, ul. Świętokrzyska 20, 00-002 Warszawa, Poland

References

• Anderson M.: Economics, Steady State, http://umaine.edu/soe/files/2009/06/Economics-Steady-State.pdf, 2012.
• Baum R.: Sustainable development of agriculture and its assessment criteria. Journal of Agribusiness and Rural Development, z. l(7), 2008.
• Bieker T.: Sustainability Management with the Balanced Scorecard, Corporate Sustainability. 5th International Summer Academy on Technology Studies, Conference Proceedings (red. S. Karner, I. Oehme, U. Seebacher), Deutschlandsberg, Austria, July 13–19. 2003, http://sustyworks.in3online.com/downloads/Bieker_SA03.pdf (data dostępu: 10.03.2015).
• Bodie Z., Merton R.C.: Finanse. Polskie Wydawnictwo Ekonomiczne, Warszawa 2003.
• Budżetowe podstawy poprawy konkurencyjności polskiego rolnictwa (Synteza) (red. J. Kulawik). Program Wieloletni 2011-2014, nr 143. IERiGŻ-PIB, Warszawa 2014.
• Carrizosa M.T.: Firm growth, persistence and multiplicity of equilibria: an analysis of Spanish manufacturing and service industries. University Rovira i Virgili July, 2006, http://www.tdx.cat/bitstream/handle/10803/8447/Chapter2.pdf?sequence=11 (data dostępu: 10.01.2015).
• Czyżewski A., Matuszczak A.: Dylematy kwestii agrarnej w panoramie dziejów. Zeszyty Naukowe SGGW w Warszawie – Ekonomika i Organizacja Gospodarki Żywnościowej 2011, nr 90.
• Escalante C.L., Turvey C.G,. Barry P.J., 2009: Farm business decisions and the sustainable growth challenge paradigm. Agricultural Finance Review, vol. 69, issue 2.
• Figge F., Hahn T., Schaltegger S., Wagner M.: The Sustainability Balanced Scorecard – linking sustainability management to business strategy. Business Strategy and the Environment, 11(2002), 2002.
• Finacial Times: Definition of business sustainability, http://lexicon.ft.com/Term?term=business-sustainability (data dostępu: 11.01.2015).
• Firbank L.G., Elliott J., Drake B., Cao Y., Gooday R.: Evidence of sustainable intensification among British farms. Agriculture, Ecosystems and Environment 173 (2013), 2013.
• Flejterski S.: Zakończenie [w:] Komparatystyka finansów (aut. S. Flejterski, J.K. Solarz). Wydawnictwo C.H. Beck, Warszawa 2015.
• Franks J.R.: Sustainable intensification: A UK perspective. Food Policy 47 (2014), 2014.
• Hadrich J.C., Olsen F.: Joint measurement of farm size and farm performance: A confirmatory factor analysis. Agriculture Finance Review, vol. 71, issue 3.
• Handschuh M., Dringenberg H., Jonk G., Maaß D., Niewiem S., Rasker T., Velthuis C.: A.T. Kearney: Optimales Wachstum: [w:] Exzellente Manangementscheidungen: Methoden, Handlungsempfehlungen. Best Practices (red. P.F.-J. Niermann, A.M. Schmutte). Springer Fachmedien, Wiesbaden 2014.
• Higgins R.C.: How much growth can a firm afford? Financial Management, 6(3), 1977.
• Jaworski J., Kondraszuk T.: Ramy koncepcyjne zastosowania strategicznej karty wyników w gospodarstwie wiejskim. Zeszyty Teoretyczne Rachunkowości, t. 74 (130), SKwP, Warszawa 2013.
• Kaplan R.S., Norton D.P.: Using the Balanced Scorecard as a strategic management system. Harvard Business Review, January-February, 1996.
• Kaplan R.S., Norton D.P.: The Balanced Scorecard as a strategic management system. Harvard Business Review, January-February, 1992.
• Kates R.W., Clark W.C., Corell R., Hall J.M., Jaeger C.C., Lowe I., McCarthy J.J., Schellnhuber H.J., Bolin B., Dickson N.M., Faucheux S., Gallopin G.C., Gruebler A., Huntley B., Jäger J., Jodha N.S., Kasperson R.E., Mabogunje A., Matson P., Mooney H., Moore III B., O’Riordan Th., Svedin U.: Sustainability Science. Research and Assessment Systems for Sustainability Program Discussion Paper 2000-33. Cambridge, MA: Environment and Natural Resources Program, Belfer Center for Science and International Affairs, Kennedy School of Government, Harvard University, 2000.
• Kondraszuk T.: Gospodarstwo wiejskie jako podstawa rachunku ekonomicznego – ujęcie metodyczne. Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu, t. 8, z. 1, 2006.
• Kowalski A.: Evolution of the role and significance of agriculture for the Polish economy in 1989-2014. Problems of Agricultural Economics, Suplement do Zagadnień Ekonomiki Rolnej nr 4, 2014.
• Lissitsa A.: A new strategic management instrument for agricultural enterprises in transition – The case study of balanced scorecard implementation in Ukraine. http://www.uni-goettingen.de/de/kat/download/1a64085fda29da93c0282f0f4f3518fc.pdf/posterbeitrag_lissitsa.pdf (data dostępu: 10.03.2015).
• Majewski E., Ziętara W.: System celów w rolniczych gospodarstwach rodzinnych.Zagadnienia Ekonomiki Rolnej, nr 6, 1997.
• Mishra A.K., Harris J.M., Erickson K.W., Hallahan Ch., Detre J.D.: Drivers of agricultural profitability in the USA. Agricultural Finance Review, vol. 72, issue 3, 2012.
• Moss Ch.: Agricultural Finance. Routledge, Oxon 2013.
• Noell C., Lund M.: The Balanced Scorecard (BSC) for Danish farms – vague framework or functional instrument? In: Farm management. Proceedings of the Nordic Association of Agricultural Scientists Seminar no. 345, 2003.
• Nörreklit H.: The balance on the balanced scorecard – a critical analysis of some of its assumptions. Management Accounting Research, 11(1), 2000.
• Nowak E.: Zaawansowana rachunkowość zarządcza. Polskie Wydawnictwo Ekonomiczne, Warszawa 2003.
• Olson K., Vu L.: Economic efficiency in farm households: trends, explanatory factors and estimation methods. Agricultural Economics, vol. 40, 2009.
• Paustian M., Theuvsen L.: Die Balanced Scorecard als Steuerungsinstrument in der Landwirtschaft. http.://oega.boku.ac.at/fileadmin/user_upload/Tagung/2014/Short_Pa-
• pers_2014/IV-4-71_Paustian_et_al-OEGA_2014.pdf (data dostępu: 10.03.2015).
• Perelman M.: Natural resources and agriculture under Capitalism: Marx’s Economic Model. American Journal of Agricultural Economics, vol. 57, no. 4 (Nov. 1975), 1975.
• Ripoll-Bosch R., Díez-Unquera B., Ruiz R., Villalba D., Molina E., Joy M., Olaizola A., Bernués A.: An integrated sustainability assessment of mediterranean sheep farms with different degrees of intensification. Agricultural Systems 105 (2012), 2012.
• Saito K.: The emergence of Marx’s Critique of modern agriculture. Ecological Insights from His Excerpt Notebooks, 2014, vol. 66, issue 05 (October).
• Scerri A., James P.: Accounting for sustainability: combining qualitative and quantitative research in developing “indicators” of sustainability. International Journal of Social Research Methodology, 13:1, 2010.
• Schimke A., Brenner Th.: Long-run factors growth − a study of German firms. Karlsruhe Institute of Technology (KIT), Department of Economics and Business Engineering. Working Paper Series in Economics, no. 21, April 2011.
• Solarz J.K.: Nanofinanse. Codzienność zmienia świat. Wydawnictwo C.H. Beck, Warszawa 2012.
• Wojtyna A.: Czy w wyniku kryzysu finansowego ekonomia otworzy się bardziej na psychologię? [w:] Węzeł polski. Bariery rozwoju z perspektywy ekonomicznej i psychologicznej (red. P. Kozłowski). Instytut Nauk Ekonomicznych PAN, Instytut Psychologii PAN, Warszawa 2011, s. 169-184.
• Wrzaszcz W.: Czynniki kształtujące zrównoważenie gospodarstw rolnych. Journal of Agribusiness and Rural Development, 2012, z. 2(24).
• Wrzaszcz W.: Zrównoważenie indywidualnych gospodarstw rolnych w Polsce objętych FADN. Zagadnienia Ekonomiki Rolnej, nr 1, 2013.
• Zegar J.S.: Współczesne wyzwania rolnictwa. WN PWN, Warszawa 2012.
• Zhou H., Wit G. de: Determinants and dimensions of firm growth. EIM Research Reports, H200903, 2009.
• Ziętara W.: System celów w państwowych przedsiębiorstwach rolniczych. Zagadnienia Ekonomiki Rolnej, nr 1, 1987.
• Zrównoważenie polskiego rolnictwa (red. J.S. Zegar). Powszechny Spis Rolny 2010, GUS, Warszawa 2013.

Identifiers

DOI

10.5604/00441600.1167245