Resumen
In 1989 New Zealand farmers were confronted by the introduction of a GST. Despite the short to medium term difficulties, many farmers have benefited from the experience. The introduction of the GST forced many New Zealand farmers to improve their record systems as they were required to submit more extensive and accurate information to comply with their new GST requirements. This increase in sophistication of their record systems also meant that farmers had a larger store of more accurate information available to support their farm business management decision-making. It is expected that the introduction of GST and PAYG reporting requirements in Australia is also acting as a catalyst in the evolution of dairy farm record systems and increase in dairy farmer?s store of business management skills. This paper reports the results of a survey that describes the characteristics of dairy farm management information systems and indicates the business management skills that dairy farmers perceive they need to acquire in the short term in order to improve their farm management information systems and comply with their GST requirements. Overall, the importance of bookkeeping/ accounting skills is strongly related to BAS. However, the results also show that as the level of sophistication of dairy farm record systems grows the demand for business skills shifts from accounting/ bookkeeping skills to computer and analytical skills.