Show simple item record

Files in this item

Thumbnail

Item metadata

dc.contributor.authorMcPhail, Ken
dc.contributor.authorFerguson, John
dc.date.accessioned2018-01-02T00:31:53Z
dc.date.available2018-01-02T00:31:53Z
dc.date.issued2016
dc.identifier.citationMcPhail , K & Ferguson , J 2016 , ' The past, the present and the future of accounting for human rights ' , Accounting, Auditing & Accountability Journal , vol. 29 , no. 4 , pp. 526-541 . https://doi.org/10.1108/AAAJ-03-2016-2441en
dc.identifier.issn0951-3574
dc.identifier.otherPURE: 241575778
dc.identifier.otherPURE UUID: 1b0a6d69-164c-4dcf-8fe8-a37905d33f8a
dc.identifier.otherScopus: 84968658966
dc.identifier.otherORCID: /0000-0002-2655-3258/work/57821741
dc.identifier.otherWOS: 000378999900001
dc.identifier.urihttp://hdl.handle.net/10023/12405
dc.description.abstractPurpose – This paper discusses a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and Human Rights (the Guiding Principles) in June 2011, initiatives related to their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of the key initiates – accounting research has, hitherto, lagged behind this growing momentum. In order to address this lacunae, this paper develops an agenda for future research in the area of accounting and human rights. In doing so, the paper provides an overview of the important contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach – This paper draws together and identifies key issues and themes related to the rapidly evolving research and policy domain of business and human rights and considers the relevance of these issues to accounting research. Findings – The paper highlights the wide-ranging impact the Guiding Principles and other developments in business and human rights have for accounting practice and draws attention to potential areas of research for accounting scholars. In particular, the paper highlights the emergence of business and human rights due diligence requirements, including their management and reporting. Further, the paper draws attention to the development of business and human rights reporting and assurance practice – which, while still in its infancy, has gathered considerable momentum and support. Research limitations/implications – The paper provides important insights into emerging issues and developments in business and human rights that have clear relevance to accounting research and practice. Originality/value – This paper, and the other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake research in this significant and emerging field.
dc.format.extent16
dc.language.isoeng
dc.relation.ispartofAccounting, Auditing & Accountability Journalen
dc.rights© 2016, Emerald Group Publishing. This work is made available online in accordance with the publisher’s policies. This is the author created, accepted version manuscript following peer review and may differ slightly from the final published version. The final published version of this work is available at www.emeraldinsight.com http://dx.doi.org/10.1108/AAAJ-03-2016-2441en
dc.subjectAccountabilityen
dc.subjectAssuranceen
dc.subjectReportingen
dc.subjectHuman rightsen
dc.subjectHF5601 Accountingen
dc.subjectHN Social history and conditions. Social problems. Social reformen
dc.subjectJZ International relationsen
dc.subject.lccHF5601en
dc.subject.lccHNen
dc.subject.lccJZen
dc.titleThe past, the present and the future of accounting for human rightsen
dc.typeJournal itemen
dc.description.versionPostprinten
dc.contributor.institutionUniversity of St Andrews.School of Managementen
dc.identifier.doihttps://doi.org/10.1108/AAAJ-03-2016-2441
dc.description.statusPeer revieweden
dc.date.embargoedUntil2018-01-01


This item appears in the following Collection(s)

Show simple item record