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Organic salmon farming: risk perceptions, decision heuristics and the absence of environmental accounting

Author

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  • Georgios Georgakopoulos
  • Ian Thomson

Abstract

This paper reports on interviews with salmon farmers exploring their decision as to whether to adopt organic production methods. Organic salmon farming has the potential to considerably reduce the social, environmental and economic risks associated with salmon farming. Salmon farming is an industry subjected to intense scrutiny and is highly controversial. The combination of these two factors was expected to reveal the use of environmental accounting in evaluating this potentially difficult, expensive strategic decision, responding to the barrage of public criticism, driven by changing environmental regulations and a potential value shift by key actors.

Suggested Citation

  • Georgios Georgakopoulos & Ian Thomson, 2005. "Organic salmon farming: risk perceptions, decision heuristics and the absence of environmental accounting," Accounting Forum, Taylor & Francis Journals, vol. 29(1), pages 49-75, March.
    • Handle: RePEc:taf:accfor:v:29:y:2005:i:1:p:49-75
    DOI: 10.1016/j.accfor.2004.12.002
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    Citations

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    Cited by:

    1. Jill F. Solomon & Aris Solomon & Simon D. Norton & Nathan L. Joseph, 2011. "Private climate change reporting: an emerging discourse of risk and opportunity?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1119-1148, October.
    2. Jeffrey Unerman & Brendan O'Dwyer, 2006. "Theorising accountability for NGO advocacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 349-376, April.
    3. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    4. Carmela Gulluscio & Pina Puntillo & Valerio Luciani & Donald Huisingh, 2020. "Climate Change Accounting and Reporting: A Systematic Literature Review," Sustainability, MDPI, vol. 12(13), pages 1-31, July.
    5. Ole Jakob Bergfjord, 2009. "Risk perception and risk management in Norwegian aquaculture," Journal of Risk Research, Taylor & Francis Journals, vol. 12(1), pages 91-104, January.
    6. Bishu, Kinfe & O'Reilly, Seamus & Lahiff, Edward & Steiner, Bodo, 2016. "Cattle farmers’ perceptions of risk and risk management strategies," MPRA Paper 74954, University Library of Munich, Germany.
    7. Tae Hee Kim & Sun Hye Lee & Petros Vourvachis, 2023. "Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case," Journal of Business Ethics, Springer, vol. 182(4), pages 1003-1024, February.
    8. Favotto, Alvise & McKernan, John Francis & Zou, Yanru, 2022. "Speculative accountability for animal kinship," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    9. Saravanamuthu, Kala & Lehman, Cheryl, 2013. "Enhancing stakeholder interaction through environmental risk accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 410-437.
    10. Bui Bich Xuan & Erlend Dancke Sandorf, 2020. "Potential for Sustainable Aquaculture: Insights from Discrete Choice Experiments," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 77(2), pages 401-421, October.

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