THE STRATEGIC ROLE OF ACCOUNTING IN SUSTAINABLE AGRICULTURAL DEVELOPMENT
Abstract
Accounting plays a fundamental role in the efficient and transparent management of agricultural holdings. It allows for the accurate recording of resources, costs, income and profit, facilitating strategic and operational decision-making. In the context of dynamic tax legislation and access to European funds, a well-structured accounting system contributes to the sustainability and profitability of farms. This paper highlights the importance and benefits of implementing efficient accounting practices in modern agriculture, as well as the main challenges encountered in the process of their application.
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Copyright (c) 2026 Alexandra Stojko, Corina Constanța Sîrbu, Camelia Mănescu, Claudia Sîrbulescu, Elena Tonea
This work is licensed under a Creative Commons Attribution 4.0 International License.
LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL
ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)
PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English
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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
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