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Introduction

Decision making by farmers becomes more complex as economics, new agricultural policies and environmental aspects demand integration. Information systems require adaptation and there is a special need for innovation in farm accounting.

The objective of the concerted action PACIOLI is to assess the need for and feasibility of projects on the innovation in farm accounting and its consequences for data-gathering on a European level through the Farm Accountancy Data Network (FADN) RICA. Pacioli (AIR3-CT94-2456) was originally a Concerted Action funded by the EC under the AIR specific programme of the Community's Third Framework Programme for Research and Technological Development and managed by DGVI.FII.3. After completion of the contract the partners decided to keep the network alive at their own costs.