Accounting and Management of the Agribusiness Industry
Samenvatting
There are no doubts at all that Agribusiness activities and Food are on the political agenda of any country in the world, as well as on the tables of many supranational organizations, as a pivotal point for the future of human beings. According to the World Bank 2016 Report on Enabling the Business of Agriculture, “the challenge of feeding a world population of 9 billion people by 2050 can be met only through vibrant, productive, profitable and sustainable food and agriculture sectors” (World Bank Group, 2016, p. VII). Indeed, in the last decade the growing international debate on the Agribusiness sector and Food industry witnesses the increasing concern on the different issues pertaining to economic sustainability, innovation, accounting, quality, management, safety, etc...(e.g.: FAO, 2016; WFP, 2016), whose different perspectives cannot allow to concurrently answer to all the main questions, as per their paramount importance for the future of the planet. By adopting a managerial and accounting perspective, in this volume we seek to provide some answers to specific issues related to the wine, chocolate, coffee, diary, poultry and beekeeping industry, at the same time paying attention to financial statement analysis of theexisting companies in the broad Mediterranean area, as well as to the propensity of earnings manipulation of EU agribusiness companies vìs-à-vìs US based industries.