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Should the International Accounting Standards Board have responsibility for human rights?

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Ferguson_2016_AccAuditAccountJ_AAM.PDF (477.3Kb)
Date
16/05/2016
Author
McPhail, Ken
Macdonald, Kate
Ferguson, John
Keywords
Human rights
Accounting
IASB
United Nations Guiding Principles
HF5601 Accounting
HN Social history and conditions. Social problems. Social reform
JZ International relations
BDC
R2C
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Abstract
Purpose – In this paper begin to explore the basis for, and ramifications of, applying relevant human rights norms—such as the United Nations Guiding Principles on Business and Human Rights—to the International Accounting Sstandards Board (IASB). In doing so, the paper seeks to contribute to scholarship on the political legitimization of the IASB’s structure and activities under prevailing global governance conditions Design/methodology/approach – The paper explores three distinct argumentative logics regarding responsibilities for justice and human rights vis-à-vis the IASB. First, we explore the basis for applying human rights responsibilities to the IASB through reasoning based on the analysis of ‘public power’ (Macdonald, 2008) and public authorization. Second, we develop our reasoning with reference to recent attempts by legal scholars and practitioners to apply human rights obligations to other nonstate and transnational institutions. Finally, we develop reasoning based on Thomas Pogge’s (1992b) ideas about institutional harms and corresponding responsibilities. Findings – The three distinct argumentative logic rest on differing assumptions - our goal is not to reconcile or synthesise these approaches, but to propose that these approaches offer alternative and in some ways complementary insights, each of which contributes to answering questions about how human rights obligations of the IASB should be defined, and how such a responsibility could be “actually proceduralised.” Originality/value – The analysis provides an important starting point for beginning to think about how responsibilities for human rights might be applied to the operation of the IASB.
Citation
McPhail , K , Macdonald , K & Ferguson , J 2016 , ' Should the International Accounting Standards Board have responsibility for human rights? ' , Accounting, Auditing & Accountability Journal , vol. 29 , no. 4 , pp. 594-616 . https://doi.org/10.1108/AAAJ-03-2016-2442
Publication
Accounting, Auditing & Accountability Journal
Status
Peer reviewed
DOI
https://doi.org/10.1108/AAAJ-03-2016-2442
ISSN
0951-3574
Type
Journal article
Rights
© 2016, Emerald Group Publishing Limited. 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 https://dx.doi.org/10.1108/AAAJ-03-2016-2442
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  • University of St Andrews Research
URI
http://hdl.handle.net/10023/13355

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