An industry in crisis: risk, reflexivity, sub-politics and accountability processes in salmon farming

Georgios Georgakopoulos, Ian Thomson

Research output: Contribution to conferencePaper

Abstract

This paper draws upon an arena study on the accounting and accountability processes used within a business sector, under intense public and regulatory scrutiny in terms of its social, economic and ecological risks. Georgakopoulos and Thomson (2004, 2005) report on an absence of environmental accounting within the salmon farming organizations for management planning and control processes. This paper extends this analysis by attempting to theorise the social and environmental accounting observed by these organizations discharging these accountability duties using insights from the risk society literature. The interviews and documentary analysis revealed the existence of an active accountability network. However, Social and Environmental Accounting techniques did not feature in the engagement processes. We observed the existence of fragmented accountability networks, and evidence of a struggle for domination of a techno-scientific accountability process. Within these discourses, business and cost issues were evident, but they were not formally quantified or systematically integrated. We find that the accountability processes observed in our arena study, were consistent with Beck's (and others) analysis of reflexive modernity and the Risk Society Thesis This paper by evaluating accounting and accountability processes within a specific context, demonstrates the importance of locating social and environmental accounting processes within wider accountability discourses. These societal accountability discourses extend beyond social and environmental as well as conventional accounting practices. It is suggested that all accounting practices should become more reflexive in nature if they are to remain relevant in these wider societal accountability discourses.

Conference

Conference8th Interdisciplinary Perspectives on Accounting Conference
CityCardiff, United Kingdom
Period10/07/0612/07/06

Fingerprint

Salmon
Farming
Accountability
Reflexivity
Industry
Environmental accounting
Discourse
Social accounting
Risk society
Accounting practices
Modernity
Issue costs
Planning process
Business sector
Planning and control
Integrated
Domination

Keywords

  • accounting
  • salmon farming
  • risk
  • reflexivity
  • sub-politics
  • accountability
  • social
  • economic
  • ecological
  • risk society theory

Cite this

Georgakopoulos, G., & Thomson, I. (2006). An industry in crisis: risk, reflexivity, sub-politics and accountability processes in salmon farming. Paper presented at 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff, United Kingdom, .
Georgakopoulos, Georgios ; Thomson, Ian. / An industry in crisis : risk, reflexivity, sub-politics and accountability processes in salmon farming. Paper presented at 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff, United Kingdom, .31 p.
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Georgakopoulos, G & Thomson, I 2006, 'An industry in crisis: risk, reflexivity, sub-politics and accountability processes in salmon farming' Paper presented at 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff, United Kingdom, 10/07/06 - 12/07/06, .

An industry in crisis : risk, reflexivity, sub-politics and accountability processes in salmon farming. / Georgakopoulos, Georgios; Thomson, Ian.

2006. Paper presented at 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff, United Kingdom, .

Research output: Contribution to conferencePaper

TY - CONF

T1 - An industry in crisis

T2 - risk, reflexivity, sub-politics and accountability processes in salmon farming

AU - Georgakopoulos, Georgios

AU - Thomson, Ian

PY - 2006

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N2 - This paper draws upon an arena study on the accounting and accountability processes used within a business sector, under intense public and regulatory scrutiny in terms of its social, economic and ecological risks. Georgakopoulos and Thomson (2004, 2005) report on an absence of environmental accounting within the salmon farming organizations for management planning and control processes. This paper extends this analysis by attempting to theorise the social and environmental accounting observed by these organizations discharging these accountability duties using insights from the risk society literature. The interviews and documentary analysis revealed the existence of an active accountability network. However, Social and Environmental Accounting techniques did not feature in the engagement processes. We observed the existence of fragmented accountability networks, and evidence of a struggle for domination of a techno-scientific accountability process. Within these discourses, business and cost issues were evident, but they were not formally quantified or systematically integrated. We find that the accountability processes observed in our arena study, were consistent with Beck's (and others) analysis of reflexive modernity and the Risk Society Thesis This paper by evaluating accounting and accountability processes within a specific context, demonstrates the importance of locating social and environmental accounting processes within wider accountability discourses. These societal accountability discourses extend beyond social and environmental as well as conventional accounting practices. It is suggested that all accounting practices should become more reflexive in nature if they are to remain relevant in these wider societal accountability discourses.

AB - This paper draws upon an arena study on the accounting and accountability processes used within a business sector, under intense public and regulatory scrutiny in terms of its social, economic and ecological risks. Georgakopoulos and Thomson (2004, 2005) report on an absence of environmental accounting within the salmon farming organizations for management planning and control processes. This paper extends this analysis by attempting to theorise the social and environmental accounting observed by these organizations discharging these accountability duties using insights from the risk society literature. The interviews and documentary analysis revealed the existence of an active accountability network. However, Social and Environmental Accounting techniques did not feature in the engagement processes. We observed the existence of fragmented accountability networks, and evidence of a struggle for domination of a techno-scientific accountability process. Within these discourses, business and cost issues were evident, but they were not formally quantified or systematically integrated. We find that the accountability processes observed in our arena study, were consistent with Beck's (and others) analysis of reflexive modernity and the Risk Society Thesis This paper by evaluating accounting and accountability processes within a specific context, demonstrates the importance of locating social and environmental accounting processes within wider accountability discourses. These societal accountability discourses extend beyond social and environmental as well as conventional accounting practices. It is suggested that all accounting practices should become more reflexive in nature if they are to remain relevant in these wider societal accountability discourses.

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Georgakopoulos G, Thomson I. An industry in crisis: risk, reflexivity, sub-politics and accountability processes in salmon farming. 2006. Paper presented at 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff, United Kingdom, .