The Idea of 'Ethical Accounting' for a Livestock Farm

TY - JOUR

T1 - The Idea of 'Ethical Accounting' for a Livestock Farm

AU - Jensen, Karsten Klint

AU - Sørensen, Jan Tind

PY - 1998

Y1 - 1998

N2 - This paper presents the idea of a decision-support system for a livestock farm, called “ethical accounting”, to be used as an extension of traditional cost accounting. “Ethical accounting” seeks to make available to the farmer information about how his decisions affect the interests of farm animals, consumers and future generations. Furthermore, “ethical accounting” involves value-based planning. Thus, the farmer should base his choice of production plan on reflections as to his fundamental objectives, and he should make his final decision only after having seriously considered the various consequences for the affected parties.

AB - This paper presents the idea of a decision-support system for a livestock farm, called “ethical accounting”, to be used as an extension of traditional cost accounting. “Ethical accounting” seeks to make available to the farmer information about how his decisions affect the interests of farm animals, consumers and future generations. Furthermore, “ethical accounting” involves value-based planning. Thus, the farmer should base his choice of production plan on reflections as to his fundamental objectives, and he should make his final decision only after having seriously considered the various consequences for the affected parties.

U2 - 10.1023/A:1009519131191

DO - 10.1023/A:1009519131191

M3 - Journal article

SN - 1187-7863

VL - 11

SP - 85

EP - 100

JO - Journal of Agricultural and Environmental Ethics

JF - Journal of Agricultural and Environmental Ethics

IS - 2

ER -