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Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring
حسابداری و پاسخگویی برای حیوانات مزرعه: محدودیت های مفهومی و امکان مراقبت-2021 This study explores dairy farmers’ accounts of farm animals in a context heavily influenced by the
concept of farm animal welfare (FAW). We illustrate how external demands linked to FAW,
performance concerns, and proximity to animals shape farmers’ formal and cognitive accounts of
animals. We explain how different accounts underlie farmers’ accountability for animals. Using
FAW as an example of a referent concept, we propose that accountability can be limited
conceptually by its referent. This limit is not a matter of its (in)ability to account fully for all lived
experiences. Rather, it is a matter of what one is or is not accountable for—such as the mortality
rate but not culling—as well as assumptions regarding the referent—such as the nature of animal
welfare and how it can be assessed and safeguarded. Even when it is conceptually bounded in this
way, self-accountability has potential to alter farming practices by reflecting on caring about
animals and on what this implies for oneself and the animals. keywords: رفاه حیوانات مزرعه | حسابداری | مسئوليت | حیوانات | محدودیت پاسخگویی | اهميت دادن | Farm animal welfare | Accounting | Accountability | Animals | Limits of accountability | Care |
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