Agricultural information systems are an integral part of modern farming and are helping to make a significant contribution to improved farm productivity and profitability. To date, however, there has been a failure to integrate accounting information systems with on-farm data, despite today’s farmers facing unprecedented and interconnected economic and resource pressures. This study explores this problem in more detail, defines the objectives of the solution and develops a model of integrated accounting and agricultural information systems, drawing on a ‘fads and fashions’ framework and advancing our understanding of bundled innovations. Using data from a participatory case study in Australian potato farming, the study integrates accounting data with soil moisture and climate data to track, alert and inform irrigation decisions. Development of preliminary digital software based on the model demonstrates how cost-informed tracking, alerts and forecasting can be supported by bundling accounting information systems and sensing technology. In doing so, the model extends the fads and fashions framework for agricultural information systems and demonstrates how accounting information can be the key for improved water productivity, profitability and agricultural sustainability.

农业信息系统是现代农业的组成部分，正在为提高农业生产率和盈利能力做出重大贡献。然而，迄今为止，尽管当今的农民面临着前所未有的，相互联系的经济和资源压力，但仍未能将会计信息系统与农场数据整合在一起。这项研究更详细地探讨了这个问题，定义了解决方案的目标，并开发了一个集成会计和农业信息系统的模型，借鉴了“时尚与时尚”框架，并增进了我们对捆绑式创新的理解。利用来自澳大利亚马铃薯种植业的一项参与性案例研究的数据，该研究将会计数据与土壤水分和气候数据整合在一起，以跟踪，预警和告知灌溉决策。基于该模型的初步数字软件的开发演示了如何通过捆绑会计信息系统和传感技术来支持成本知情的跟踪，警报和预测。这样，该模型扩展了农业信息系统的流行和时尚框架，并说明了会计信息如何成为提高水生产率，利润率和农业可持续性的关键。