청년농업인의 회계 인식과 활용에 관한 연구

[Purpose]As young people are increasingly interested in farming, this study aims to investigate youth farmers’ awareness of the importance of farm accounting and to provide measures to improve their utilization of accounting information. [Methodology]This study examined previous research and statistically analyzed the survey results. [Findings]The results showed that youth farmers are neglecting the importance of farm accounting as they do not separate their farming business from their personal finances. Although their understanding of farming accounting is low, they are willing to run farm businesses systematically and professionally in the future. Therefore, the results showed that both farming training and management and accounting education are necessary for a successful farming business. [Implications]Along with farming techniques, accounting education is necessary for the successful settlement of youth farmers. Considering the characteristics of youth farmers, education should be provided on smartphone and personal computer (PC) accounting programs. Youth farmers were found to be more willing to run their farm as a business than older farmers. Therefore, it is necessary to organize and provide farming business and accounting education specifically tailored for youth farmers.