Improving accountability for farm animal welfare: the performative role of a benchmark device

McLaren, Josie; Appleyard, Tony

doi:10.1108/aaaj-06-2017-2955

Cited by 20 publications

(30 citation statements)

References 85 publications

(151 reference statements)

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“…As a first contribution, the framework summarised in Table 1 articulates that performative accounting can be (and has been) understood in different ways: as an intended destination of an act of calculation (Boedker et al, 2020); as a journey of an act of calculation, a journey without destination (Busco and Quattrone, 2018a;Mouritsen, 2015, 2017); as a self-fulfilling prophecy mechanism inherent in a discourse or frame (Ruff, 2021;Ezzamel, 2009;Baker and Modell, 2019;Power, 2021); as an overflowing frame (Themsen and Skaerbaek, 2018;Faulconbridge and Muzio, 2021); as a controlled relational agency of actors as for example a ranking (McLaren and Appleyard, 2020) or inscriptions (Dambrin and Robson, 2011); as a mediator (Vosselman, 2014;Mouritsen and Kreiner, 2016;Minnaar et al, 2017;Van Erp et al, 2019); and as an exclusionary practice (Keevers et al, 2012;Orlikowski and Scott, 2014). Each of these conceptions has merit and deserves to be further substantiated.…”

Section: Discussionmentioning

confidence: 99%

“…As for the first contribution, the framework articulates different conceptions of performative accounting and substantiates each conception with extant research [1]. A number of papers were selected : Ezzamel, 2009;Dambrin and Robson, 2011;Vosselman, 2014;Mouritsen, 2015, 2017;Mouritsen and Kreiner, 2016;Minnaar et al, 2017;Busco and Quattrone, 2018a;Baker and Modell, 2019;Boedker et al, 2020;McLaren and Appleyard, 2020;Faulconbridge and Muzio, 2021;Ruff, 2021). In addition, I selected papers published in journals in the management -and organisation (MOS) discipline (Keevers et al, 2012;Orlikowski and Scott, 2014;Van Erp et al, 2019;Power, 2021).…”

Section: Qrammentioning

confidence: 99%

“…It associates and interacts (two-way interactions) with other actors, both of a human and a non-human nature. Accounting, then, has a relational agency that may either be more or less centrally Orlikowski and Scott (2014) controlled (Dambrin and Robson, 2011;McLaren and Appleyard, 2020) or that may be a more horizontal mediator in a network of associations (Vosselman, 2014;Mouritsen and Kreiner, 2016;Minnaar et al, 2017: Van Erp et al, 2019. In the latter case, it is an ongoing journey, while in the former its relational agency has a destination.…”

Section: Conceptions Of Accounting's Performativity: a Frameworkmentioning

confidence: 99%

“…3.5 Accounting as a controlled relational agency 3.5.1 Mclaren andAppleyard. Similar to Boedker et al (2020), McLaren andAppleyard (2020) study the performativity of a ranking.…”

Section: 4mentioning

confidence: 99%

“…3.5 Accounting as a controlled relational agency 3.5.1 Mclaren andAppleyard. Similar to Boedker et al (2020), McLaren andAppleyard (2020) study the performativity of a ranking. However, they do not conceive of a ranking as an act of calculation, but as an actor.…”

Section: 4mentioning

confidence: 99%

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The performativity of accounting: advancing a Posthumanist understanding

Vosselman

2022

QRAM

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

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Section: Discussionmentioning

confidence: 99%

Section: Qrammentioning

confidence: 99%

Section: Conceptions Of Accounting's Performativity: a Frameworkmentioning

confidence: 99%

“…3.5 Accounting as a controlled relational agency 3.5.1 Mclaren andAppleyard. Similar to Boedker et al (2020), McLaren andAppleyard (2020) study the performativity of a ranking.…”

Section: 4mentioning

confidence: 99%

Section: 4mentioning

confidence: 99%

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The performativity of accounting: advancing a Posthumanist understanding

Vosselman

2022

QRAM

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What Promotes Intention? Factors Influencing Consumers’ Intention to Purchase Animal-Welfare Friendly Beef in Japan

Washio

Ohashi

Saijo

2020

Communications in Computer and Information Science

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Animal health and welfare as a public good: what do the public think?

Clark,

Proctor,

Boaitey

et al. 2024

Agric Hum Values

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This paper presents a novel perspective on an evolving policy area. The UK’s withdrawal from the EU has led to the creation of a new Agriculture Act and proposals for significant changes to the way farming subsidies are structured in England. Underpinned by a ‘public money for public goods’ approach, where public goods are those outputs from the farm system which are not rewarded by markets, yet which provide benefits to many members of society. New schemes include the Animal Health and Welfare Pathway, where certain aspects of farm animal health and welfare (FAHW) will be subsidised through government support, raising a much-debated issue in the literature regarding the representation of FAHW as a public good. For policy to be responsive to societal demands and accountable to citizens, understanding public attitudes and preferences towards FAHW as a public good, and how the public might prioritise this in relation to a wider suite of environmental public goods from farming, is important. An online survey of 521 members of the UK public was conducted and analysed with descriptive statistics and ordered logistic regression. Findings reveal low awareness of the changing agricultural policy context, but strong support for public money being used to provide public goods, particularly for FAHW. Findings also indicate a need for more effective public communication of farming and FAHW issues from farming stakeholders to ensure public policy in this domain is responsive and accountable to its citizens. Further work is needed to inform future debates and engagement surrounding FAHW, including through which combination of funding mechanisms (public or private) it is provided.

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Improving accountability for farm animal welfare: the performative role of a benchmark device

Cited by 20 publications

References 85 publications

The performativity of accounting: advancing a Posthumanist understanding

The performativity of accounting: advancing a Posthumanist understanding

What Promotes Intention? Factors Influencing Consumers’ Intention to Purchase Animal-Welfare Friendly Beef in Japan

Animal health and welfare as a public good: what do the public think?

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