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dc.contributor.authorMcPhail, Ken
dc.contributor.authorMacdonald, Kate
dc.contributor.authorFerguson, John
dc.date.accessioned2018-05-16T23:32:50Z
dc.date.available2018-05-16T23:32:50Z
dc.date.issued2016-05-16
dc.identifier.citationMcPhail , 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-03-2016-2442en
dc.identifier.issn0951-3574
dc.identifier.otherPURE: 241575704
dc.identifier.otherPURE UUID: 07fd80e9-c791-407c-962f-b7398b6028f4
dc.identifier.otherScopus: 84968593863
dc.identifier.otherORCID: /0000-0002-2655-3258/work/57821735
dc.identifier.otherWOS: 000378999900004
dc.identifier.urihttps://hdl.handle.net/10023/13355
dc.description.abstractPurpose – 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.
dc.format.extent24
dc.language.isoeng
dc.relation.ispartofAccounting, Auditing & Accountability Journalen
dc.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-03-2016-2442en
dc.subjectHuman rightsen
dc.subjectAccountingen
dc.subjectIASBen
dc.subjectUnited Nations Guiding Principlesen
dc.subjectHF5601 Accountingen
dc.subjectHN Social history and conditions. Social problems. Social reformen
dc.subjectJZ International relationsen
dc.subjectBDCen
dc.subjectR2Cen
dc.subject.lccHF5601en
dc.subject.lccHNen
dc.subject.lccJZen
dc.titleShould the International Accounting Standards Board have responsibility for human rights?en
dc.typeJournal articleen
dc.description.versionPostprinten
dc.contributor.institutionUniversity of St Andrews. School of Managementen
dc.identifier.doihttps://doi.org/10.1108/AAAJ-03-2016-2442
dc.description.statusPeer revieweden
dc.date.embargoedUntil2018-05-16


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