International comparisons based on accountancy data: generating compatible data using the example of Germany, Austria and Switzerland

Freiburg im Breisgau

2010

S. 135-144

2 Abb.,4 Tab., 24 Lit. Ang.

Artikel aus einer ZeitschriftUnselbständiges Werk

200166406

Germany (D), Austria (A) and Switzerland (CH) share a long tradition in monitoring the economic performance of forest enterprises by means of forest accountancy networks. The results generated by these networks are a valuable empirical basis for sector statistics in these countries. In the context of international analyses it is common practice compare results between countries directly without addressing the issue of compatibility. However, severe biases and even misjudgements may result from such simplistic approaches. These networks have been developed as national solutions and their results are neither grounded on common methodological standards nor on attuned definitions, so that their compatibility is not guaranteed. The growing interest in international comparisons indicates that the existing accountancy networks could well serve additional purposes. At the same time the importance of compatibility, if not standardization, is highlighted. The institutions in charge of forestry accountancy networks in these countries recently launched an initiative to establish comparable datasets and to provide additional background information allowing a sound interpretation of any differences. This paper reflects the associated challenges, describes the agreements achieved as well as the common approaches adopted and presents respective financial results. This example illustrates the prospects as well as the limitations of deriving comparable data from heterogeneous sources. It is recommended that respective interfaces are provided when designing a new forest accountancy data network and that existing ones are amended in this respect.