Analyzing organic tea certification and traceability system within the Taiwanese tea industry

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Title:	Analyzing organic tea certification and traceability system within the Taiwanese tea industry
Authors:	Wang, Mao-Chang Yang, Chin-Ying
Contributors:	Dept Accounting
Keywords:	organic tea certification traceability system tea industry managerial accounting game theory
Date:	2015-04
Issue Date:	2015-10-30 13:50:37 (UTC+8)
Abstract:	BACKGROUNDWe applied game theory to the organic tea certification process and traceability system used by the Taiwanese tea industry to elucidate the strategic choices made by tea farmers and organic tea certification agencies. Thus, this paper clarifies how relevant variables affect the organic certification process and traceability system used within the tea industry. RESULTSThe findings indicate that farmers who generate high revenues experience failures regarding tea deliveries, cash outflow, damage compensation, and quasi-rent. An additional problem included the high costs yielded when tea farmers colluded with or switched organic tea certification agencies. Furthermore, there could be decreasing levels of personal interest in planting non-organic tea and lowering the costs of planting organic tea and the managerial accounting costs of building comprehensive traceability systems; thus, the analysis yielded strong results and a superior equilibrium. CONCLUSIONThis research is unprecedented, using an innovative model and providing a novel analysis structure for use in the tea industry. These results contribute to the field of literature and should serve as a valuable reference for members of the tea industry, government, and academia. (c) 2014 Society of Chemical Industry
Relation:	JOURNAL OF THE SCIENCE OF FOOD AND AGRICULTURE 卷: 95 期: 6 頁碼: 1252-1259
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] periodical articles

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