July 25, 2025Open Access

From Financial Neutrality to Ecological Responsibility: Reformulating Agricultural Accounting in the Era of Sustainability and Agriculture 5.0

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Agricultural accounting is challenged by ecological crises and advancements in Agriculture 5.0.
Existing frameworks like NCRF 17 are limited in addressing environmental externalities in financial reports.
Integrating ecological performance indicators is essential for a transparent and sustainable financial reporting model.
Emerging technologies can provide necessary environmental data to foster accountability and improved sustainability.

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Implication

This analysis advocates for incorporating sustainability metrics in agricultural accounting, highlighting the need for ecological responsibility and innovation.

Cite This Study

Ana Filipa Roque (2025) studied this question.

synapsesocial.com/papers/689a0933e6551bb0af8ce498 https://doi.org/10.20944/preprints202507.1920.v1

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Implication

This analysis advocates for incorporating sustainability metrics in agricultural accounting, highlighting the need for ecological responsibility and innovation.

From Financial Neutrality to Ecological Responsibility: Reformulating Agricultural Accounting in the Era of Sustainability and Agriculture 5.0

Key Points

Discussion

Implication

Cite This Study

From Financial Neutrality to Ecological Responsibility: Reformulating Agricultural Accounting in the Era of Sustainability and Agriculture 5.0

Key Points

Discussion

Implication

Cite This Study

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Also Consider