شفافیت و پاسخگویی در ارتباط با حقوق بشر : دیدگاه انتقادی منعکس بر حسابداری، مسئولیت شرکت ها و روش های رو به جلو در زمینه جهانی شدن

n 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.

We theorise accountability and transparency, and accounting, vis-à-vis human rights, from a critical perspective.1 We articulate some key and difficult issues concerning human rights. We link rights to accountability and transparency (and hence to accounting) and reflect how developments in theorising refine but do not displace the argument that human rights governance is a meaningful pursuit. Indeed, they actually in some ways promote the – further and to some extent transformed – mobilisation of accounting in this context. We then elaborate accounting's potential (focusing especially upon corporate accounting) vis-à-vis human rights. Developing our argument more concretely and positively, we then reflect, with consideration to real world happenings and relevant illustration, upon the interface of accounting, various actors (State and non-State, especially corporations) and human rights in the context of globalisation. And we reflect upon ways forward. The structure of our paper is thus as follows: (i) a theoretical position on human rights vis-à-vis accountability, transparency and accounting; (ii) a further delineation of how accountings may better serve human rights; (iii) reflections, with consideration to real world happenings, on the interface of accounting, actors and rights in the context of globalisation; (iv) ways forward; (v) concluding comments

What we have aimed to do is to delineate key issues regarding linking accounting and human rights. We have suggested that accounting properly has a key role to play in this context. We have made reference to relevant illustrations. In exploring practice, we have seen positive dimensions of accounting but have indicated the need for progress. This is important if accounting is to better serve the public interest, internationally and explicitly the profession's commitment – indeed it is so for the IASB, which helps underscore its potential (Gallhofer and Haslam, 2007). In pursuing ways forward, we covered several possibilities. Some were more pragmatic than others but it was difficult to be very optimistic, especially if an expansive view of (categories of) human rights is taken. Nevertheless, we have delineated some substantive ways forward that may be helpful in promoting the protection of human rights, more especially those that are properly termed core.45 And we have indicated how governance is required to operationalise human rights in practice, which is clearly to give accounting a role. We have pointed to a need for struggle towards better governance and holistic and counter accounting, making use of advances in communicative technology. We have indicated action that might steer things along a progressive channel. We hope we encourage further research in this important area.