AASB 141 Agriculture: A Deconstruction Using Foucauldian Constructs and Thematic Content Analysis

Gregory Kenneth Laing, Ross Kirkham


The purpose of this paper is to explore the subtext of the accounting standard AASB 141 Agriculture. A hybrid method is employed in which Foucauldian constructs are examined by way of a thematic construct analysis and a deconstruction to derive an interpretation. The constructs of power are firmly established in the legal authority of the accounting standard with the terminology of the biological asset creating the mechanisim by which to desensitise the exercise of moral judgement. The notion of intellectual property as a legal principle is questioned in light of the view taken by the Courts in the USA and the scientific developments in regards to genetics and biological prodction of artifical life forms. Parallels are drawn between the nature and the context of the standard and the ethical and moral issues that were confronted by individuals during the Third Reich and more recent declines in terms of ethical and moral jusgements in society.

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DOI: https://doi.org/10.5539/ass.v8n11p1

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