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

Gallhofer, S. , Haslam, J. and van der Walt, S. (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, 22(8), pp. 765-780. (doi: 10.1016/j.cpa.2011.07.002)

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.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Gallhofer, Prof Sonja and van der Walt, Dr Sibylle
• Authors: Gallhofer, S., Haslam, J., and van der Walt, S.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Critical Perspectives on Accounting
• ISSN: 1045-2354
• ISSN (Online): 1558-5646