ㆍ발행기관 : 한국농업정책학회ㆍ수록지정보 : 농업정책연구 / 41권 / 1호 ㆍ저자명 : 서상택 ( Sangtaek Seo ) , 전익수 ( Iksu Jun )
The purpose of this study is to analyze farmers` recognition on accounting record and its related policies to promote the record keeping. Ninety farmers from Chungcheong province were surveyed and categorized according to whether or not accounting record keeping was practiced during their farming and the two groups were analyzed to see any differences in the attitude and preferences through cross tabulation analysis. The result shows that the attitude and preferences of the two groups were very similar except for the usefulness of the accounting record especially in terms of the possibility of participation in governmental subsidy programs. The positive rate of record keepers toward the usefulness was statistically lower than that of non record-keepers implying that the incentives for the accounting record keepers were not properly provided. This study also suggests some policy-related ideas to increase the rate of accounting record keeping.