... Research Service (ERS). Design/methodology/approach The current methods for accessing the ARMS data are described. Several accounting issues related to the usability of the data are presented. Cost of production issues related to the data are also discussed. Findings Recommendations to ERS include...

...Charles B. Moss; Charles B. Moss; Danny A. Klinefelter; Michael A. Gunderson Purpose The purpose of this research is to examine the effect of accounting for complex organizational forms on data collection with the Agricultural Resource Management Survey (ARMS). Design/methodology/approach...

...Charles B. Moss; Paul N. Ellinger; Bruce L. Ahrendsen; Charles B. Moss Purpose The purpose of this research is to analyze possible implications of the economic measures presented in the balance sheet and income statement of the farm firm. Design/methodology/approach Accounting principles...

... the ARMS could be improved to expand the quality and usefulness of its output for both professionals and agricultural producers. © Emerald Group Publishing Limited 2012 Survey sample frame Delphi method Accrual accounting Accounting Agriculture Farms United States of America...