Vol. 3, Issue 9 (2017)
Impact of market sensitive accounting information on agricultural products in Sri Lanka
Author(s): HH Dedunu
Abstract: The purpose of this study is to find out whether there is an impact of market sensitive accounting information on improvement of paddy cultivation among farmers in Sri Lanka. The population of this study was all farmers who are engaging in paddy cultivation in Anuradhapura district in Sri Lanka out of them 120 farmers were selected as sample based on convenience sampling techniques especially from Kahatagasdigiliya, Thambuththegama and Rajanganaya areas where paddy cultivation is very popular in the district. Primary data was collected through structured questionnaires and personal interviews. Independent variables of the study were paddy stock controlling, paddy cost estimation, pricing methods and demand and supply forecasting while the depending variable was the improvement of paddy cultivation. Collected data were analyzed through SPSS software and employed different analytical techniques to address the research questions. According to the regression analysis, paddy cost estimation and demand supply forecasting have significant impact on improvement of paddy cultivation among farmers in Anuradhapura District.