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Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation

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  • Gallhofer, Sonja
  • Haslam, Jim
  • van der Walt, Sibylle

Abstract

In this paper we critically theorise accountability and transparency, and accounting, in relation to human rights. Consistent with our perspective, we articulate human rights as a complex and very important construct. We link human rights to notions of accountability and transparency (and hence to accounting) and elaborate how theoretical debates and developments in the humanities and social sciences refine but do not displace the argument that governance for human rights is a meaningful pursuit and policy. Indeed, they in some ways promote the mobilisation of accounting in the context. We go on to elaborate further how accounting (we especially focus upon corporate accounting and reporting) may come to the service of human rights. Developing our critical perspective more concretely and positively, we reflect, giving consideration to real world happenings and relevant illustrations, upon the interface of accounting, various actors (especially corporations) and human rights in the context of globalisation. And we reflect upon ways forward.

Suggested Citation

  • Gallhofer, Sonja & Haslam, Jim & van der Walt, Sibylle, 2011. "Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 765-780.
    • Handle: RePEc:eee:crpeac:v:22:y:2011:i:8:p:765-780
    DOI: 10.1016/j.cpa.2011.07.002
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    4. Belal, Ataur Rahman & Cooper, Stuart M. & Khan, Niaz Ahmed, 2015. "Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 44-58.
    5. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    6. Lauwo, Sarah & Otusanya, Olatunde Julius, 2014. "Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania," Accounting forum, Elsevier, vol. 38(2), pages 91-108.
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