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This paper explores the particularities of accounting system that serves as the main source of data for analyzing and managing small farm performance in Latvia. Although the topic of accounting in small companies has already been discussed in the literature, there is still a dearth of research on challenges faced by small agricultural holdings. The paper attempts to fill this gap in the literature by providing an insight into highly unsophisticated systems for aggregating and processing data used by some small far...

This paper explores the role of the EU Farm Accountancy Data Network (FADN) in assessing the evolution of agricultural holdings and their contribution to the national economy in Latvia. Although a significant number of previous studies performed a statistical, econometric and comparative analysis of figures extracted from the FADN database, there is still a dearth of research on the importance of the FADN and its integral elements for the provision of detailed and reliable information required for sustainable deve...