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

Josie McLaren and Tony Appleyard

Accounting, Auditing & Accountability Journal, 2019, vol. 33, issue 1, 32-58

Abstract: Purpose - The purpose of this paper is to investigate accountability for farm animal welfare (FAW) in food companies. FAW is an important social issue, yet it is difficult to define and measure, meaning that it is difficult for companies to demonstrate accountability. The authors investigate a proposed solution, the Business Benchmark on Farm Animal Welfare (BBFAW), and how it has disrupted the informal rules or culture of the market. The research questions centre on the process of response to BBFAW and the necessary characteristics for BBFAW to play a performative role in the market. Design/methodology/approach - This paper employs an analysis of published BBFAW reports (2012–2017) and case study interviews in five BBFAW firms, in order to address the research questions. Findings - The authors present evidence of a dynamic, repetitive process, starting with recognition of the importance of FAW and BBFAW, followed by internal discussions and the commitment of resources, and changes in communication to external stakeholders. Three necessary characteristics for performativity are proposed: common language, building networks and expanding markets. Originality/value - This paper reflects a socially important issue that is under-represented in the accounting literature. The results provide an insight into the use of external accounts to drive collaboratively the social change agenda. The performativity process and identified characteristics contribute to expanding this literature in the accounting domain.

Keywords: Ranking; Performativity; Business benchmark on farm animal welfare; Farm animal welfare (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-06-2017-2955

DOI: 10.1108/AAAJ-06-2017-2955

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