THE ASSUMED NOTION OF ETHICS
“Ethical accounting” seeks to strike a balance between two considerations:
On the one hand, we want to leave the final judgement to the farmer. We
do not want to prescribe how he should act. On the other hand, it is necessary
to make at least some assumptions about what makes an act right in
order to gather and present to the farmer the information which we think
should guide him in his judgement. These assumptions are presented in
this section.
Ethics is concerned with the question of how to act, all things
considered. Different ethical theories disagree about how the right act is