The Analysis of farm accountancy data network which is oriented European Union common agricultural policy

The Analysis of Farm Accountancy Data Network Which is Oriented EuropeanUnion Common Agricultural PolicyTaner ALTINKOLDokuz Eylül ÜniversitesiInstitute Of Social ScienceDepartment Of AccountingFADN is a system which its legal arrangements have been done in 1965.It is an organization of EU which gathers information about farms of EUmember nations and it processes this gathered data and presents them as anoutput to the union.FADN system sectionalizes the member nations? farms and then itcollects information about economic size of farms and types of farming fromeach section and FADN system makes hypertridimensional analysises. The aimof FADN system is to provide taking right decisions about the sector with usingthese hypertridimensional analysises. Right decisions can be taken with theright information. Because of this, agriculture has to be fettered. So, an aim ofFADN system is to fetter the agriculture.FADN system has itself organizational charts and principles. The chartof the organization is made up of commissions and structures established innational level and EU level. The information, gathered in national level by thesecommissions and structures, is represented to commissions in EU level. Thereare 2 basic principles in collecting and representing these informations. Theseprinciples are confidentiality and volunteerism. Volunteerism means nobodycan be forced to be a part of a system. Confidentiality means to keep collectedinformation secret against tax authority and when the output of the system isanalized the information about individual farms can not be accessed.Information, collected and presented to the Europen Union, are put uponmore than 700 tests. If any represented information is wrong an explanation hasto be made. If there is not a meaningful explanation about a wrong information,they don?t use this information in FADN system.The information, gathered and put upon lots of tests, are transferred tothe chart of accounts of FADN. In the next step, these information arerepresented to the union with some charts. To compare the outputs of thesystem, some chart scales were determined. The standart results arerepresented by the commission every year.The actors and the environment of FADN is so wide. Because of this, theapplication of this system is very hard and it may be faced with lots of problems.The main problem is to access these information and to access the rightinformation on time.Reasons of missing to access the information are volunteerism principle,not fettering agriculture and the last one is that workers? education levels arenot enough. To solve these problems, workers have to be educated andagriculture has to be fettered. To be able to fetter the agriculture, there must bea certain standart. To fetter agriculture, an international accounting standart(IAS 41) has been published. In our country, TMS 41 that will be implementedin accounting periods after 31.12.2005 date has been published. It is sustainedthat FADN has been effective in preparing IAS 41.Key Words: 1) European Union 2) Agricultural Accounting 3 ) FADN4 ) Agriculture Policy