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

Lookup NU author(s): Professor Sonja Gallhofer, Professor Jim Haslam


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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.

Publication metadata

Author(s): Gallhofer S, Haslam J, vanderWalt S

Publication type: Article

Journal: Critical Perspectives on Accounting

Year: 2011

Volume: 22

Issue: 8

Pages: 765-780

Print publication date: 01/11/2011

ISSN (print): 1045-2354

ISSN (electronic): 1095-9955

Publisher: Academic Press


DOI: 10.1016/


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