Agroecology accounting: biodiversity and sustainable livelihoods from the margins

Lanka, Sanjay, Khadaroo, Iqbal and Boehm, Steffen (2017) Agroecology accounting: biodiversity and sustainable livelihoods from the margins. Accounting, Auditing and Accountability Journal, 30 (7). pp. 1592-1613. ISSN 0951-3574

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Purpose: The study provides a socio-ecological counter account of the role that agroecology plays in supporting the sustainable livelihoods of a co-operative of smallholder coffee farmers, where very little value is created at their end of the coffee commodity chain. Agroecology may be defined as the science that provides the ecological principles and concepts for the design and management of productive agricultural ecosystems that conserve natural resources.

Design/methodology/approach: This study uses a case study design of a coffee producing co-operative in India using data collected from participant observation, focus groups and unstructured interviews with indigenous smallholder farmers. It combines the science of agroecology with the labour theory of value as a theoretical framework.

Findings: An agroecological approach supports agricultural biodiversity, while promoting sustainable livelihoods since members of the co-operative are able to reduce their use of external inputs. However, an agroecological transformation is curtailed by the continued dependence on corporate value chains. A framework using the labour theory of value is used to explain the extraction of surplus value from the labour of both the smallholder farmers as well as nature. This study provides evidence of the role of government policy and practice in perpetuating the status quo by not promoting either research on agroecology or direct consumer to producer value chains while providing subsidies for the inputs of industrial agriculture.

Originality/value: There have been very few studies that have provided an account of smallholder farmers of the limited value generated in agricultural commodity chains due to the need to purchase the inputs of industrial agriculture supported by government subsidies. This study extends the field of accounting for biodiversity into agriculture using the science of agroecology to explain the role played by biodiversity in increasing the amount of value generated by smallholder farmers. By utilizing the labour theory of value, we have introduced the notion of the labour power of nature as represented by the environmental services that nature provides.

Item Type: Article
Keywords: accounting for biodiversity, agriculture, agroecology, co-operatives, organic farming, sustainable livelihoods
Schools and Departments: School of Business, Management and Economics > Business and Management
Research Centres and Groups: Business and Finance Research Group
Subjects: H Social Sciences > HD Industries. Land use. Labour > HD0028 Management. Industrial Management > HD0060 Social responsibility of business
H Social Sciences > HD Industries. Land use. Labour > HD1401 Agricultural economics > HD1491 Cooperative agriculture
H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce > HF5001 Business > HF5387 Business ethics
H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
Depositing User: Iqbal Khadaroo
Date Deposited: 22 Jun 2017 07:24
Last Modified: 25 Jan 2018 09:36

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