PACIOLI - XI: New roads for farm accounting and FADN

This workshop was held 5- 8 October 2003 in Prsyziek, Poland.

Theme of Pacioli - XI

FADNs are excellent tools to monitor income development at the micro level. With the reform of the Common Agriculture Policy (CAP) in the enlarged European Union, FADNs face an important task to make the agricultural policy more efficient and relevant. 
Next years many farmers will receive direct payments, decoupled from production. This will lead to more freedom in production decisions, probably more heterogeneity in farm systems and sources of household income, and to decisions to cap payments for the largest farms. It is also likely that policy makers and the society at large will more often question the efficiency of this policy: why should large farms get large amounts of money, why do they benefit from an extra safety net? 
It is most likely that FADN data will play a vital role in such discussions. We expect that these discussions will quickly raise questions on household and personal income (and even wealth), and in comparison to other persons in the economy. That will lead to a request for new data (on non-farm and household income for example) and new indicators. This is not only a challenge for the FADNs in the EU, including the new established FADNs in central and eastern Europe. It is an issue that is also important in other OECD countries and chosen as a central theme in Pacioli 11. 

The report

Proceedings of Pacioli 11 can be downloaded from here