卡路里核算:英国食品行业在菜单上引入强制性卡路里标签

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE
Ingrid Jeacle, Chris Carter
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引用次数: 0

摘要

肥胖已经成为英国公众讨论的话题,并声称它现在是健康不良和过早死亡的主要原因之一。为了应对这场肥胖“危机”,英国政府在菜单上引入了强制性的卡路里标签。这项立法要求在菜单上显示与一顿饭相关的卡路里数,以及每天的推荐卡路里消耗量。这种“卡路里核算”旨在促使消费者做出符合公共卫生目标的菜单选择,并鼓励食品机构重新制定低卡路里菜单。本文借鉴了政府技术(Miller&;Rose,1990;Rose&;Miller,1992)和生物计量学(Harewood,2009;Wright,2009)的概念,认为卡路里核算是一种生物计量学技术,旨在约束和管理当代新自由主义社会中的身体。该论文还通过强调卡路里会计如何产生一种与政府目标一致共存的反行为形式,为最近关于反行为的会计学术做出了贡献(Foucault,2007)。该论文利用了三个主要数据来源:对44份关于肥胖和减少卡路里的政策文件的文献分析,对112份关于卡路里标签的公众咨询活动的回应的分析,以及对相关行为者的20次采访。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector

Obesity has become a topic of public discourse in Britain with claims that it is now one of the major causes of ill health and premature death. In an effort to tackle this obesity ‘crisis’, the UK government has introduced mandatory calorie labelling on menus. This legislation requires that the number of calories associated with a meal option, together with the recommended calorie consumption per day, be displayed on menus. Such ‘calorie accounting’ seeks to prompt the consumer to make menu choices consistent with public health ambitions and to encourage food establishments to reformulate lower calorie menu offerings. Drawing on the concepts of technologies of government (Miller & Rose, 1990; Rose & Miller, 1992) and biopedagogy (Harewood, 2009; Wright, 2009), this paper suggests that calorie accounting operates as a technology of biopedagogy which seeks to discipline and govern the body in contemporary neoliberal society. The paper also contributes to recent accounting scholarship on counter-conduct (Foucault, 2007) by highlighting how calorie accounting produces a form of counter-conduct that coexists with conformity to governmental goals. The paper draws upon three primary data sources: a documentary analysis of 44 policy documents on obesity and calorie reduction, an analysis of 112 responses to a public consultation exercise on calorie labelling, and 20 interviews with relevant actors.

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来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
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