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Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare
جنبش های اجتماعی، هویت و اختلال در زمینه های سازمانی: حسابداری برای رفاه حیوانات مزرعه-2021 In this study we provide evidence on how accounting disclosures can motivate social
movement organizations (SMOs) to create a new source of normativity in an
organizational field, to impact upon firms through identity, image and culture. The
source of normativity, the Business Benchmark on Farm Animal Welfare (BBFAW), was
created as a means of accounting for farm animal welfare by food companies. Working
at the intersection of theories relating to organizational fields, social movements and
organizational identity, we investigate how the SMOs create the conditions for change
through their framing of farm animal welfare, collective action and the mobilization of
resources. Ideas such as institutional agency and institutional control are introduced to
explain the power dynamics that enable change. By interpreting the organizational field
as a relational space, identity, self-interest and intermittently-active fields provide
further constructs to explain behaviour. Evidence from BBFAW reports and publications
demonstrates how the NGOs employed a multi-period strategy to effect change. A
longitudinal company case study provides an illustration of the cascade of the
movement, demonstrating that there is more than an alignment of accounting
disclosures. New business opportunities arise, requiring a realignment of strategy, a
redesign of organizational architecture and participation of stakeholders. We illustrate
our findings through the creation of a framework which could be employed more widely
to study of sources of normativity in a relational field. This paper shows that accounting
disclosures have a role to play in creating a new normativity that generates social change.
keywords: رفاه حیوانات | هویت | هنجار | فیلترهای سازمانی و جنبش های اجتماعی | Animal welfare | Identity | Normativity | Organizational fields and social movements |
مقاله انگلیسی |
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Making the invisibles visible: Including animals in sustainability (and) accounting
قابل مشاهده کردن نامرئی ها: شامل حیوانات در حسابداری و پایداری-2021 In this essay we draw attention to a crisis that touches upon a great number of individuals:
the plight of non-human animals. Billions of farmed animals are slaughtered each year to
produce for instance food and clothes, while wild animals experience various degrees of
human-induced harms. Yet, non-human animals are largely invisible in discussions of
sustainability and associated accounting efforts. This is due to a problematic ontology
that leaves domesticated animals hovering between society and nature while grouping
wild animals with their habitats and inanimate things. Our purpose is to consider how
to make animals visible in sustainability (and) accounting. To that end, we first illustrate
how sociology and philosophy, among other disciplines, have begun to shift towards the
view that non-human animals are worthy of our moral, political and legal consideration.
We then develop a view of sustainability that explicitly includes animals and introduce
an accounting framework with examples of indicators to track progress from no rights
to fundamental rights for non-human animals.
keywords: حقوق حیوانات | رفاه حیوانات | شاخص ها | پایداری | Animal rights | Animal welfare | Indicators | Sustainability |
مقاله انگلیسی |
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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 |
مقاله انگلیسی |
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Using 3D vision camera system to automatically assess the level of inactivity in broiler chickens
استفاده از سیستم دید دوربین 3D به دسترسی اتوماتیک سطح عدم فعالیت در جوجه های گوشتی-2017 In this study, a new and non-invasive method was developed to automatically assess the lameness of broilers. For this aim, images of broiler chickens were recorded by a 3D vision camera, which has a depth sensor as they walked along a test corridor. Afterwards, the image-processing algorithm was applied to detect the number of lying events (NOL) based on the information of the distance between animal and the depth sensor of 3D camera. In addition to that, latency to lie down (LTL) of broilers was detected by 3D camera. Later on, the data obtained by proposed system were compared with visually assessed manual labelling data (reference method) and the relation between these measures and lameness was investi- gated. 93% of NOL were correctly classified by the proposed 3D vision camera system when compared to manual labelling using a data set collected from 250 broiler chickens. Furthermore, the results showed a significant correlation between NOL and gait score (R2 = 0.934) and a significant negative correlation between LTL and gait score level of broiler chickens (R2 = —0.949). Because of the strong correlations werefound between NOL, LTL and gait score level of broilers on the one hand and between the results obtainedby 3D system and manual labelling on the other hand, the results indicate that this 3D vision monitoring method can be used as a tool for assessing lameness of broiler chickens.© 2017 Elsevier B.V. All rights reserved. Keywords:3D vision | Animal welfare | Gait analysis | Lameness |
مقاله انگلیسی |