The idea of "ethical accounting" for a livestock farm

This paper presents the idea of a decision-support system for a livestock f arm, called "ethical accounting", to be used as an extension of traditional cost accounting. "Ethical accounting" seeks to make available to the farme r information about how: his decisions affect the interests of farm animals , consumers and future generations. Furthermore, "ethical accounting" invol ves value-based planning. Thus, the farmer should base his choice of produc tion plan on reflections as to his fundamental objectives, and he should ma ke his final decision only after having seriously considered the various co nsequences for the affected parties.