| مستخلص: |
THE PURPOSES OF THE STUDY WERE TO (1) EVALUATE THREE LEVELS OF FARM ACCOUNTS SYSTEMS, (2) DETERMINE IF SELECTED SYSTEMS COULD BE CHANGED, EXPANDED, OR SUPPLEMENTED TO INCLUDE DATA NECESSARY FOR ANALYSIS AND PLANNING, (3) DISCOVER RELATIONSHIPS AMONG GROUPS OF FARMERS BY LEVEL OF ACCOUNTS AND RECORDS WHEN TESTED BY SEVERAL MEASURES OF THE FARMER, AND (4) DISCOVER RELATIONSHIPS AMONG GROUPS OF FARMERS BY LEVEL OF ACCOUNTS AND RECORDS WHEN TESTED BY SEVERAL MEASURES OF THE FARM. INFORMATION FROM ACCOUNTS AND RECORDS FOR THREE SELECTED FARMS WAS USED TO CALCULATE A BUDGET FOR EACH ENTERPRISE FOR EACH FARM. A LINEAR PROGRAMING MODEL WAS CONSTRUCTED FOR EACH FARM. THE YOUNG FARMERS OF ONE ASSOCIATION WERE DIVIDED INTO THREE GROUPS ON THE BASIS OF THE LEVEL OF THE ACCOUNT SYSTEM USED. A RANDOM SAMPLE OF 15 WAS SELECTED FROM EACH GROUP. CRITERION MEASURE DATA WERE COLLECTED FROM EACH FARMER WITH SIX INSTRUMENTS, AND DATA WERE ANALYZED WITH ANALYSIS OF VARIANCE, COVARIANCE, CORRELATION, AND THE TUKEY TEST. HIGH-LEVEL ACCOUNT SYSTEMS PROVED TO PROVIDE SIGNIFICANTLY MORE OF THE INPUT-OUTPUT AND PRODUCTION DATA NEEDED FOR BUDGETING. THE SINGLE-ENTRY SYSTEM USED COULD BE EXPANDED, CHANGED, OR SUPPLEMENTED TO INCLUDE NEEDED DATA. FARMERS USING HIGHER LEVEL ACCOUNTS WERE SIGNIFICANTLY HIGHER IN LEADERSHIP EXPERIENCE, FARM BUSINESS INVOLVEMENT, FARM MANAGEMENT TEST SCORE, AND EDUCATION COMPLETED. THE HIGHER-ACCOUNT-SYSTEM-LEVEL GROUP OF FARMS HAD MORE MONTHS OF LABOR, MORE COWS, MORE MILK SOLD, HIGHER GROSS INCOME, AND HIGHER NET INCOME. THIS D.ED. THESIS, WHICH WAS SUBMITTED TO THE PENNSYLVANIA STATE UNIVERSITY, IS AVAILABLE AS 66-8708 FOR $3.00 ON MICROFILM AND FOR $6.40 AS XEROXED COPY FROM UNIVERSITY MICROFILMS, INC., 300 NORTH ZEEB ROAD, ANN ARBOR, MICHIGAN 48106. (JM) |
