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.
Keywords animal welfare  consumers  economics  environment  ethics  planning  stakeholders
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Reprint years 2004
DOI 10.1023/A:1009519131191
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On Being Morally Considerable.Kenneth E. Goodpaster - 1978 - Journal of Philosophy 75 (6):308-325.
Faking Nature.Robert Elliot - 1982 - Inquiry: An Interdisciplinary Journal of Philosophy 25 (1):81 – 93.
Animal Liberation: A Triangular Affair.J. Baird Callicott - 1980 - Environmental Ethics 2 (4):311-338.
Gimmicky Representations of Moral Theories.Peter Vallentyne - 1988 - Metaphilosophy 19 (3-4):253-263.

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