Abstract

Information and communication technologies (ICT) allow increase of work efficiency of accounting data processing and business management. Traditional understanding of work efficiency most cases deals only with productivity of consultants, who are providing accounting data input, processing and preparation of reports for farmers. Less attention has be paid to changes of functional abilities of software, technical and communication equipment as well as behaviour of staff, providing consulting service. This article include results of theoretical analysis of factors, influencing understanding of consultants work efficiency in face with higher needs and expectations of consumers. For empirical investigation there were used the data received during questioning of consultants working at the Lithuanian Agricultural Advisory Service who are providing processing of farmers’ farms’ accounting data, preparing various reports for tax office and other official institutions, providing analysis of financial situation of the farms and taking recommendations on improvement of farms management. As the results of made research shown changes that have occurred at the Lithuanian Agricultural Advisory Service over the last two decades due to modernisation of data processing software and modern ICT use.

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