Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

Purpose
To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming.

Methodology / Approach
This paper used a Grounded Theory approach. Empirical evidence was collected on a geographically defined case study, framed within a contested political arena. Data was gathered using multiple methods including engagements with salmon farming organisations, stakeholders, rule-enforcers, issue amplifiers, and political institutions.

Findings
Social and environmental accounting and accountability processes in Scottish salmon farming appeared to be similar to that described within the Risk Society thesis. Demands for social and environmental accounts within this arena could be seen to be related to different perceptions of the risks associated with salmon farming. There was conflict over the meaning of risks and the methodology of measuring and communicating that risk. Social and environmental accounts were part of this contest for control of governing these risks.

Research Implications
Insights from the Risk Society thesis offer useful insights into understanding Social and Environmental Accounting; in particular the role of sub-political movements and the role of sub-political accounting. The importance of recognising social and environmental accounting as part of a wider reflexive process is also an important implication of this paper.