IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v22y2011i8p765-780.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235411001031
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2011.07.002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Strange,Susan, 1996. "The Retreat of the State," Cambridge Books, Cambridge University Press, number 9780521564298, November.
    2. Schofield, Philip, 2003. "Jeremy Bentham's ‘Nonsense upon Stilts’," Utilitas, Cambridge University Press, vol. 15(1), pages 1-26, March.
    3. Wim F. Wertheim, 1992. "The State and the Dialectics of Emancipation," Development and Change, International Institute of Social Studies, vol. 23(3), pages 257-281, July.
    4. Gallhofer, Sonja & Haslam, James, 1991. "The aura of accounting in the context of a crisis: Germany and the first world war," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 487-520.
    5. Sonja Gallhofer & Jim Haslam & Elizabeth Monk & Clare Roberts, 2006. "The emancipatory potential of online reporting: The case of counter accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 681-718, September.
    6. John Ruggie, 2008. "Protect, Respect and Remedy: A Framework for Business and Human Rights," Innovations: Technology, Governance, Globalization, MIT Press, vol. 3(2), pages 189-212, April.
    7. Strange,Susan, 1996. "The Retreat of the State," Cambridge Books, Cambridge University Press, number 9780521564403, November.
    8. Jeffrey Unerman & Brendan O'Dwyer, 2006. "Theorising accountability for NGO advocacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 349-376, April.
    9. Jeffrey Unerman & Brendan O'Dwyer, 2006. "On James Bond and the importance of NGO accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 305-318, April.
    10. Subhabrata Bobby Banerjee, 2007. "Corporate Social Responsibility," Books, Edward Elgar Publishing, number 12532, December.
    11. B. Humphries, 1997. "From Critical Thought to Emancipatory Action: Contradictory Research Goals?," Sociological Research Online, , vol. 2(1), pages 20-27, March.
    12. Lehman, Cheryl & Tinker, Tony, 1987. "The "real" cultural significance of accounts," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 503-522, August.
    13. Kobrin, Stephen J., 2009. "Private Political Authority and Public Responsibility: Transnational Politics, Transnational Firms, and Human Rights," Business Ethics Quarterly, Cambridge University Press, vol. 19(3), pages 349-374, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hackett, Franki & Janský, Petr, 2023. "Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    2. Satoshi Sugahara & Rachel Wilson, 2013. "Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach," Accounting Education, Taylor & Francis Journals, vol. 22(3), pages 213-232, June.
    3. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    4. Christensen, Mark & Newberry, Susan & Potter, Bradley N., 2019. "Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 53-76.
    5. Abel Suing & Kruzkaya Ordóñez & Pablo Lomas, 2023. "Verification of the Public Discourse and Accountability of Mayors on Local TV: The Case of Ecuador," Studies in Media and Communication, Redfame publishing, vol. 11(4), pages 95-107, June.
    6. Pontus Hedlin, 2018. "And yet they thrive!—Regaining the relevance of a transparency system," Development Policy Review, Overseas Development Institute, vol. 36(S1), pages 495-513, March.
    7. Goncharenko, Galina & Khadaroo, Iqbal, 2020. "Disciplining human rights organisations through an accounting regulation: A case of the ‘foreign agents’ law in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    8. Islam, Muhammad Azizul & Deegan, Craig & Haque, Shamima, 2021. "Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    9. Lisa Baudot & Zhongwei Huang & Dana Wallace, 2021. "Stakeholder Perceptions of Risk in Mandatory Corporate Responsibility Disclosure," Journal of Business Ethics, Springer, vol. 172(1), pages 151-174, August.
    10. Salawati Sahari & Noradiva Hamzah & Mohamat Sabri Hassan & Mara Ridhuan Che Abdul Rahman, 2018. "The Development of a Human Rights Disclosure Index," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(5), pages 459-479, May.
    11. William D. Brink & Karen De Meyst & Tim V. Eaton, 2022. "The Impact of Human Rights Reporting and Presentation Formats on Non-Professional Investors’ Perceptions and Intentions to Invest," Sustainability, MDPI, vol. 14(4), pages 1-25, February.
    12. 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.
    13. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    14. 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.
    15. Frank Hubers & Thomas Thijssens, 2023. "Protect, respect, remedy, and report? Development of human rights reporting in the context of formal institutional settings," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2783-2798, November.
    16. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.
    17. Lopatta, Kerstin & Tideman, Sebastian A. & Scheil, Carolin & Makarem, Naser, 2023. "The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    18. 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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Davide Fiaschi & Elisa Giuliani, 2011. "The impact of business on society: exploring CRS adoption and alleged human rights abuses by large corporations," LEM Papers Series 2011/13, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    3. Duval, Anne-Marie & Gendron, Yves & Roux-Dufort, Christophe, 2015. "Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 31-53.
    4. Barkemeyer, Ralf & Preuss, Lutz & Lee, Lindsay, 2015. "On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative," Journal of World Business, Elsevier, vol. 50(2), pages 312-325.
    5. Judith Schrempf-Stirling, 2018. "State Power: Rethinking the Role of the State in Political Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 150(1), pages 1-14, June.
    6. Frederick Ahen, 2018. "Dystopic Prospects of Global Health and Ecological Governance: Whither the Eco-Centric-Humanistic CSR of Firms?," Humanistic Management Journal, Springer, vol. 3(1), pages 105-126, July.
    7. Frederick Ahen, 2019. "Making Resource Democracy Radically Meaningful for Stakeowners: Our World, Our Rules?," Sustainability, MDPI, vol. 11(19), pages 1-23, September.
    8. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    9. Brown Dana L & Vetterlein Antje & Roemer-Mahler Anne, 2010. "Theorizing Transnational Corporations as Social Actors: An Analysis of Corporate Motivations," Business and Politics, De Gruyter, vol. 12(1), pages 1-39, April.
    10. Michele-Lee Moore & Frances R. Westley & Tim Brodhead, 2012. "Social Finance Intermediaries and Social Innovation," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 3(2), pages 184-205, October.
    11. Egni Malo, 2014. "What should Marxism materialism propose to International Relations?," Academicus International Scientific Journal, Entrepreneurship Training Center Albania, issue 10, pages 131-169, July.
    12. Elizabeth C Dunn, 2003. "Trojan Pig: Paradoxes of Food Safety Regulation," Environment and Planning A, , vol. 35(8), pages 1493-1511, August.
    13. Lingyu Lu & Cameron G. Thies, 2010. "Trade Interdependence and the Issues at Stake in the Onset of Militarized Conflict," Conflict Management and Peace Science, Peace Science Society (International), vol. 27(4), pages 347-368, September.
    14. Florian Wettstein, 2010. "The Duty to Protect: Corporate Complicity, Political Responsibility, and Human Rights Advocacy," Journal of Business Ethics, Springer, vol. 96(1), pages 33-47, September.
    15. Slavo Radosevic, 2003. "The emerging industrial architecture of the wider Europe: The co-evolution of industrial and political structures," UCL SSEES Economics and Business working paper series 29, UCL School of Slavonic and East European Studies (SSEES).
    16. Graham, David & Woods, Ngaire, 2006. "Making corporate self-regulation effective in developing countries," World Development, Elsevier, vol. 34(5), pages 868-883, May.
    17. Amengual, Matthew, 2010. "Complementary Labor Regulation: The Uncoordinated Combination of State and Private Regulators in the Dominican Republic," World Development, Elsevier, vol. 38(3), pages 405-414, March.
    18. Marc Steffen Rapp & Iuliia A. Udoieva, 2018. "What matters in the finance–growth nexus of advanced economies? Evidence from OECD countries," Applied Economics, Taylor & Francis Journals, vol. 50(6), pages 676-690, February.
    19. Dobrynin, Denis & Smirennikova, Elena & Mustalahti, Irmeli, 2020. "Non-state forest governance and ‘Responsibilization’: The prospects for FPIC under FSC certification in Northwest Russia," Forest Policy and Economics, Elsevier, vol. 115(C).
    20. Nathan Lillie & Ian Greer, 2007. "Industrial Relations, Migration, and Neoliberal Politics: The Case of the European Construction Sector," Politics & Society, , vol. 35(4), pages 551-581, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:22:y:2011:i:8:p:765-780. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.