Given the complexity of measuring the fair value of agricultural biological assets, which generally do not have an active market and are dependent on climatic, environmental and biological factors, there is a need for an interdisciplinary view that considers inputs other than economic and accounting. In this sense, the present theoretical essay aims to propose an interdisciplinary methodology to measure the fair value of agricultural biological assets considering also the agronomic factors. As a method, a bibliographic research of an exploratory-descriptive nature was adopted. To support the interdisciplinary methodological proposal, a theoretical framework was developed using the disciplinary lenses of accounting, economics and agronomy, with a focus on agrometeorological modeling. In addition to the methodological proposition, an application was made in the sugarcane sector to demonstrate the behavior and range of the variables. The main contribution of this study is the proposition of an innovative measurement methodology, which considers the agronomic aspects in accounting measurement, which can result in an improvement in the quality of the information, mainly as regards reliability. JEL Code: O32, Q16, C18.

Objetivou-se neste estudo investigar a viabilidade econômica da produção de energia solar fotovoltaica em uma propriedade familiar localizada no município de Dourados-MS mediante análise de quatro cenários: (i) instalação na parte aérea a partir de recursos próprios, (ii) instalação na parte aérea mediante financiamento pelo Pronaf Mais Alimentos, (iii) instalação no solo através de recursos próprios e (iv) instalação no solo mediante financiamento pelo Pronaf Mais Alimentos. Como critério de avaliação, utilizou-se: o Valor Presente Líquido (VPL), a Taxa Interna de Retorno (TIR), a Taxa Interna de Retorno Modificada (TIRM), o Índice de Lucratividade (IL), a Relação Benefício/Custo (B/C), e o Payback Descontado (PBd). Os resultados relevaram que os quatro cenários de produção de energia são viáveis para a realidade do produtor familiar. Dentre os cenários analisados, a instalação na parte aérea a partir de recursos próprios (Cenário 1) apresentou-se economicamente mais viável. The objective of this study was to investigate the economic feasibility of producing photovoltaic solar energy in a family property located in the city of Dourados-MS by analyzing four scenarios: (i) installation in the aerial part from own resources, (ii) installation in the aerial part through financing by Pronaf Mais Alimentos, (iii) installation in the ground through own resources and (iv) installation in the ground through financing by Pronaf Mais Alimentos. As evaluation criteria, it was used: the Net Present Value (NPV), the Internal Rate of Return (IRR), the Modified Internal Rate of Return (MIRR), the Profitability Index (PI), the Benefit/Cost Ratio (B/C), and Discounted Payback (DP). The results revealed that the four energy production scenarios are viable for the reality of the family producer. Among the analyzed scenarios, the installation in the aerial part from own resources (Scenario 1) was more economically viable.

Objective: Cooperative organizations have unique characteristics in their processes and control structures. Given the nature of the relationships that permeate them, justice has stood out as the basis of these relationships, given that the organizations involved seek justice when comparing the rewards and costs involved in interactions. The objective of this essay is to present a theoretical model that makes it possible to explain the links between the governance package (PGov) and the cooperative members' perception of justice and how both reflect on the relational performance of cooperative organizations.Method: This study adopts the theoretical essay method, and assumes the epistemological dimension of structuralism, which generally seeks to explore the structure of the phenomenon and, through its essence, determine its determinant links and interrelationships (Triviños, 1997).Originality/Relevance: Despite advances in understanding the role of control and governance in interorganizational relationships (Ding, Dekker, & Groot, 2013), studies that consider the perspective of justice are still scarce (Dhaundiyal & Coughlan, 2020; Su, Zhang and Guo (2020), and who strive to understand the impacts of these links on performance, which is a differential of the model presented in this essay.Results: This study proposes a model for analyzing the links between the PGov, Organizational Justice and its effects on relational performance. To do so, it was based on the governance and management control structures defended by van der Meer-Kooistra and Scapens (2008), in organizational justice, outlined in its three aspects: distributive justice, procedural justice and interactional justice, addressed by Luo (2007), as well as the notions of relational performance adopted by Su et al. (2020).Theoretical/methodological/practical contributions: The application of the model can bring practical contributions, specifically for the review of the cooperative's PGov and the governance structures to be reformulated (or not), in order to reinforce the justice perceived by the cooperative members. In this way, it is believed that the use of the model will enable the ideal channels of justice to be identified, enhancing the reach of the governance structure and the achievement of the objectives of cooperative organizations.