An industry in crisis: accounting and accountability in Scottish salmon farming

G. Georgakopoulos, I. Thomson

Research output: Contribution to conferencePaper

Abstract

Georgakopoulos and Thomson examine on one recent attempt to engage and report on ecological impact. It concerned the Scottish salmon farming industry. Initially motivated by an expectation that the use of environmental accounting would be present in evaluating the decision to 'go organic', they detail the salmon farmers' decisions on organic farming, drawing on Beck, 1992 U. Beck, Risk society: Towards a new modernity, Sage Publications, London (1992).Beck, 1992, Beck, 1995 and Beck, 1996 risk society thesis. They found, disappointingly, that the decision to go organic had little to do with an appreciation of the structural social, environmental and economic risks associated with the industry. Rather, price forecasts and agricultural decision heuristics were found to be more likely explanations. From the perspective of social and environmental research, a key issue in the case was the absence of environmental accounting in guiding the decision.
Original languageEnglish
Publication statusPublished - 2005
EventFinancial Reporting and Business Communication Research Unit 6th Annual Conference - Cardiff, United Kingdom
Duration: 7 Jul 20058 Jul 2005

Conference

ConferenceFinancial Reporting and Business Communication Research Unit 6th Annual Conference
CountryUnited Kingdom
CityCardiff
Period7/07/058/07/05

Keywords

  • fishing industry
  • Scotland
  • salmon
  • accountancy
  • sustainable accounting

Cite this

Georgakopoulos, G., & Thomson, I. (2005). An industry in crisis: accounting and accountability in Scottish salmon farming. Paper presented at Financial Reporting and Business Communication Research Unit 6th Annual Conference, Cardiff, United Kingdom.