Developing a performance measurement model for agricultural extension agents

Author:

Abdel-Maksoud Ahmed,Abdel-Maksoud Bahgat

Abstract

Purpose – The purpose of this study is to propose a performance measurement (PM) model for agricultural extension agents. Based on an interdisciplinary approach, management accounting-agricultural extension, the study has three main research objectives: highlight the main concepts to be embedded in a PM model for agricultural extension agents in an agricultural extension organization (RO1); identify main PM components of the proposed PM model for agricultural extension agents (RO2); and investigate empirically the causal relationships in the proposed PM model (RO3). Design/methodology/approach – An interdisciplinary literature review and a proposed PM model for agricultural extension agents are presented (RO1 and RO2). An empirical survey is incorporated, carried out in early 2011 (RO3), to examine three groups, totaling around 274 respondents. Data were collected through personal interviews using structured questionnaire forms. Path analysis technique was applied. Findings – The authors propose a PM model consisting of five components. The five components are: agricultural extension agents’ characteristics, agents’ work attitudes, services provided, use of agricultural extension services and farmers’ satisfaction with agricultural extension services. The overall findings of the empirical surveys were found to validate the suggested causal relations among the components of the model. Findings indicate that 85 per cent of changes in farmers’ satisfaction with services are explained by changes in the preceding variables in the model. Research limitations/implications – It is, however, important to view this study with a few limitations in mind; for instance, using a survey method (e.g. sampling and the use of questionnaires in data collection); and the constraints associated with the model. That is to say that the components of the model could be further increased to incorporate other aspects of stakeholders, e.g. the economic impact of governmental financial policies on tax and the customs duties on agricultural products. Practical implications – A Food and Agriculture Organization of the United Nations agricultural extension reference manual recommends certain purposes for a PM in agricultural extension organizations; interestingly, all these are already embedded in the proposed PM model, which makes it unequivocally a useful PM model for agriculture extension agents in agricultural extension organizations worldwide. Furthermore, the proposed model contributes significantly to agricultural extension practitioners and academics alike. It focuses the attention of agricultural extension organizations on the causal relationships among the model’s components. These components are linked to the agricultural extension organization strategies. Social implications – In addition to the practical implications above, the proposed PM model demonstrates the need for placing equal importance on all five components included and setting performance indicator (PI) targets. Originality/value – The importance of this study emerges from the fact that it is helpful to examine the development and implementation of PM models across various disciplines to enhance understanding. The PM model overcomes the shortcomings in previous PM models of agricultural extension agents’ criteria/models in the agricultural extension literature. It is not merely a theoretically proposed model because the proposed causal relations amongst its variables are empirically investigated. Following management accounting and strategy theories, the authors propose that the relative importance of the attributes of PI in the proposed model differs according to each agricultural extension organization’s strategy, size and organizational structure.

Publisher

Emerald

Subject

Organizational Behavior and Human Resource Management,Strategy and Management,Accounting,General Economics, Econometrics and Finance

Reference81 articles.

1. Abdel-Maksoud, A. (2007a), “The design and application of a shop floor non-financial performance measures ‘scorecard’”, in Abdel-Maksoud, A. and Abdel-Kader, M. (eds ), Non-financial Performance Measurement and Management Practices in Manufacturing Firms: A Comparative International Analysis, Studies in Managerial and Financial Accounting Series , Chapter 10, Elsevier, Oxford, Vol. 17, pp. 229-249.

2. Abdel-Maksoud, A. (2007b), “Performance measurement systems at operational level”, in Abdel-Maksoud, A. and Abdel-Kader, M. (eds ), Non-financial Performance Measurement and Management Practices in Manufacturing Firms: A Comparative International Analysis, Studies in Managerial and Financial Accounting Series , Chapter 2, Elsevier, Oxford, Vol. 17, pp. 13-34.

3. Abdel-Maksoud, A. (2011), Accounting for Strategic Decisions , Chapter 8, McGrawhill, London, p. 280.

4. Abdel-Maksoud, A. and Kawam, M. (2009), “Relationships amongst value creating variables in an international freight forwarding and logistics firm: testing for causality”, Journal of Applied Management Accounting Research (JAMAR), Special Issue on International Managerial Accounting , Vol. 7 No. 1, pp. 63-77.

5. Aktinson, A. and Epstein, M. (2000), “Measure for measure”, CMA Management , Vol. 74, pp. 22-28.

Cited by 2 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Mechanism of action of policy networks on the performance of university-based agricultural extensions;The Journal of Agricultural Education and Extension;2020-04-08

2. Management accounting research on farms: what is known and what needs knowing?;Journal of Accounting & Organizational Change;2019-04-03

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3