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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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    3. 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.
    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.
    7. 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).
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    9. 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).
    10. 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.
    11. 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.
    12. 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).
    13. 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).
    14. 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.
    15. 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.
    16. 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.
    17. 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.
    18. 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.

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