The Illusory Nature of Balance Sheets in Agricultural Economic Statistics: A Note | Zendy

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The Illusory Nature of Balance Sheets in Agricultural Economic Statistics: A Note

Author(s) -

Hill Berkeley

Publication year - 2000

Publication title -

journal of agricultural economics

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 1.157

H-Index - 61

eISSN - 1477-9552

pISSN - 0021-857X

DOI - 10.1111/j.1477-9552.2000.tb01241.x

Subject(s) - artificiality , balance sheet , balance (ability) , agriculture , economics , economic statistics , econometrics , geography , psychology , accounting , epistemology , philosophy , archaeology , neuroscience

Balance sheets are potentially important when monitoring the economic situation of agriculture. As conventionally drawn up, they relate to fictional statistical units and require arbitrary decisions about what constitutes agricultural assets and liabilities. This artificiality undermines their validity. The implications of basing balance sheets on real institutional units are discussed.

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