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ERIC Number: EJ1108913
Record Type: Journal
Publication Date: 2013
Pages: 3
Abstractor: ERIC
ISSN: ISSN-0963-9284
Incorporating Human Rights into the Sustainability Agenda: A Commentary on "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It"
Andrew, Jane
Accounting Education, v22 n4 p418-420 2013
In her commentary of McPhail's 2013 article "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It: Incorporating Human Rights into the Sustainability Agenda," Jane Andrew begins by highlighting a number of McPhail's primary arguments. She points out that McPhail sets out to achieve two things in his article: (1) map the need for human rights education within business and accounting education; and (2) challenge educators to extend the corporate social responsibility (CSR) literature to explore the connection between sustainability and human rights. He manages to do both. While Andrew is sympathetic to the aims of McPhail's paper, and agrees whole-heartedly that a good business education would include a discussion of human rights, she was left wanting to know more about the role of accounting. Accounts produced by accountants for internal and external users remain a powerful tool, but offer only a limited path to decision-making and an even poorer proxy for accountability. From her perspective there is a need to educate a generation of "critical" readers who are acutely aware of the partial nature of the information that supports decision-making. Andrew also argues that there is a need to know more about the relationship between information and transformative action and what kinds of accounting may help to produce progressive social change that is sensitive to human rights; if, indeed, this is what it is agreed that businesses, non-governmental organisations (NGOs) and governments should be doing. [This article is a response to McPhail, K. (2013) "Corporate responsibility to respect human rights and business schools' responsibility to teach it: incorporating human rights into the sustainability agenda," "Accounting Education: An International Journal," 22(4), pp. 391-412. See EJ1108813.]
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Publication Type: Journal Articles; Reports - Evaluative; Opinion Papers
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A