2023 Volume 61 Issue 1 Pages 71-77
This discussion aims for a theoretical inquiry to reveal the institutionalization mechanisms of moral responsibility with care for others and the basic structure of responsive accounting for preventing the degradation of common fishing resources based on critical review about current fishery accounting.
We first disclosed the limitations of current fishery accounting that overlooked the fundamental question about job responsibilities and accountability, and that the evaluation targets focus solely on market equivalent exchange.
Next, we confirmed that the moral responsible system considering for others inter-subjectively generated, including unstable factors, by constant efforts of costal fishing village people.
Based on these theoretical considerations, we shaped three basic elements of the responsible accounting system that operates on institutionalized moral responsibility. The first is the positive circularity of job responsibility and accountability; second, the introduction of the common commerce concept for grasping the totality of interactions in coastal fishery individuals; third, the installation of responsive net profit statements based on the new concept.
