The Idea of 'Ethical Accounting' for a Livestock Farm

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Standard

The Idea of 'Ethical Accounting' for a Livestock Farm. / Jensen, Karsten Klint; Sørensen, Jan Tind.

I: Journal of Agricultural and Environmental Ethics, Bind 11, Nr. 2, 1998, s. 85-100.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Harvard

Jensen, KK & Sørensen, JT 1998, 'The Idea of 'Ethical Accounting' for a Livestock Farm', Journal of Agricultural and Environmental Ethics, bind 11, nr. 2, s. 85-100. https://doi.org/10.1023/A:1009519131191

APA

Jensen, K. K., & Sørensen, J. T. (1998). The Idea of 'Ethical Accounting' for a Livestock Farm. Journal of Agricultural and Environmental Ethics, 11(2), 85-100. https://doi.org/10.1023/A:1009519131191

Vancouver

Jensen KK, Sørensen JT. The Idea of 'Ethical Accounting' for a Livestock Farm. Journal of Agricultural and Environmental Ethics. 1998;11(2):85-100. https://doi.org/10.1023/A:1009519131191

Author

Jensen, Karsten Klint ; Sørensen, Jan Tind. / The Idea of 'Ethical Accounting' for a Livestock Farm. I: Journal of Agricultural and Environmental Ethics. 1998 ; Bind 11, Nr. 2. s. 85-100.

Bibtex

@article{f62ce4ce6738449183105f34f758b330,
title = "The Idea of 'Ethical Accounting' for a Livestock Farm",
abstract = "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.",
author = "Jensen, {Karsten Klint} and S{\o}rensen, {Jan Tind}",
year = "1998",
doi = "10.1023/A:1009519131191",
language = "English",
volume = "11",
pages = "85--100",
journal = "Journal of Agricultural and Environmental Ethics",
issn = "1187-7863",
publisher = "Springer",
number = "2",

}

RIS

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

VL - 11

SP - 85

EP - 100

JO - Journal of Agricultural and Environmental Ethics

JF - Journal of Agricultural and Environmental Ethics

SN - 1187-7863

IS - 2

ER -

ID: 41030122