Hidden synergies: Exploring interdisciplinary collaboration between veterinary medicine and accounting for management optimization in the agricultural and livestock industry

Llaque-Sánchez F.; Tarazona C.V.; Toyofuku R.M. · Revista de Investigaciones Veterinarias del Peru (2026) · DOI: 10.15381/rivep.v37i2.33308

Resumen

The agricultural and livestock industry, a fundamental pillar of the global and Peruvian economy and food security, faces increasing complexity that demands innovative management approaches. Traditionally, veterinary medicine has focused on animal health, welfare, and productivity, while accounting has prioritized financial recording, analysis, and reporting, which limits the ability of businesses to obtain a holistic view and make optimal decisions. This paper explores the potential of interdisciplinary collaboration between veterinary medicine and accounting. It argues that the systematic integration of veterinary information (data on health, productivity, biological risk, and welfare) into accounting processes (valuation of biological assets under IAS 41/IFRS 13, production costing, inventory management under IAS 2, impairment analysis under IAS 31, risk management, and sustainability reporting) can dramatically improve the accuracy, relevance, and reliability of financial information. Likewise, accounting information (costbenefit analysis and budgeting) can optimize veterinary decision-making. This study is based on a conceptual analysis of the literature and the findings of focus groups with experienced accountants and veterinarians in the Peruvian agricultural sector. The results confirm the underutilization of cross-functional information and reveal a clear perception of the potential value of synergy, although they also identify cultural, communication, systemic, and training barriers. The proposed mechanisms for this collaboration (structured communication, integrated systems, shared KPIs, cross-training) are analysed, and the existing barriers are discussed. The study concludes that actively fostering this interdisciplinary synergy is crucial for improving managerial decision-making, optimizing resource allocation, managing risks more effectively, and promoting sustainability in the agricultural and livestock sector. ©Los autores. Este artículo es publicado por la Rev Inv Vet Perú de la Facultad de Medicina Veterinaria, Universidad Nacional Mayor de San Marcos. Este es un artículo de acceso abierto, distribuido bajo los términos de la licencia Creative Commons Atribución 4.0 Internacional (CC BY 4.0) [https://creativecommons.org/licenses/by/4.0/deed.es] que permite el uso, distribución y reproducción en cualquier medio, siempre que la obra original sea debidamente citada de su fuente original

Instituciones: Universidad Nacional Mayor de San Marcos; Pontificia Universidad Católica del Perú