A proposed Integrated Framework for Accounting for the Contract Farming as an Approach to Develop the Yemeni Agricultural Sector “An Empirical, An Experimental Study”

The study presented proposed integrated accounting framework for the contract farming as an approach to develop the yemeni agricultural sector, The study has been divided into eight sections; the first section concentrates on the general framework of the search, the second section was to review the most important related studies, which reflect the lack of a research study contributed to accounting framework for the contract farming, Section three discuss the nature of the contract farming, section four dealt with the efforts of the accounting professional organizations and their contribution in contract farming accounting, I have discuss the lack of independent standard accounting for contract farming accounting, in Section five, researcher presented a proposed integrated accounting framework for contract farming accounting for, and in Section six, an empirical study (case study)of the proposed integrated framework on the contractual agricultural unit in the agricultural and livestock production sector of the yemeni economic corporation, in Section five, An experimental study of the proposed integrated framework and its role in development the yemeni agricultural sector and the extent of participation of this framework to provide appropriate information on this system. The experimental study stress on the importance of the proposed integrated framework to provide appropriate information on contract farming and its role in stimulating the yemeni agricultural sector; the final section dealt with the conclusion and important findings and recommendations, one of the most important recommendations is to develop and enhance legislation, laws and regulations governing contract farming. More research needed to be conducted in the area of accounting and auditing for contract farming.