 Accounting for Corporate Human Rights: Literature Review and Future InsightsWalaa Wahid ElKelish* Australian Accounting Review, 2023, vol. 33, issue 2, 203-226 Abstract: This paper examines previous literature on accounting for corporate human rights (AHR) to identify the main research themes and development, conduct critical evaluations and open up new pathways towards future research. A structured literature review was conducted using 164 relevant published journal articles. Data were from the Scopus database over the last 22 years. The majority of research on AHR focuses on strategy/management and non‐discrimination themes, with little research in other areas such as child labour. Research in this field is at an early stage, with more focus on adoption and implementation issues. There is a need for more in‐depth and grounding analysis on the power networks among participants in broader institutional systems to provide more understanding of the underlying mechanisms. This paper discusses several suggestions such as alternative accounting and networking models to support the field, debates possible remedies to overcome drawbacks and presents options for future research. Several useful practical implications are provided for academics, corporate managers and regulators to bridge the gap between accounting and human rights practices and to enhance corporate social responsibility. Date: 2023 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:bla:ausact:v:33:y:2023:i:2:p:203-226 Ordering information: This journal article can be ordered from Access Statistics for this article Australian Accounting Review is currently edited by Linda M. English More articles in Australian Accounting Review from CPA Australia |
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