The increasing use of transnational standard-setting bodies to address quality uncertainties and coordination issues across the global economy raises questions about how these bodies establish and maintain their legitimacy and accountability outside the sovereignty of democratic states. Based on a discussion of the legitimacy challenge posed by global governance, we provide an overview of mechanisms by which such bodies can defend their legitimacy claims and examine the actual mechanisms used by the International Accounting Standards Board (IASB). While the (...) IASB staked its initial credibility on technical competence and independence, it has increasingly emphasized due process norms in its claim for support. Our analysis evaluates the IASB due process against the cultural benchmarks established by domestic standard-setters in the USA and UK and against a normative model of procedural legitimacy. These comparisons help us to understand the modifications that were made in the hope of due process adding legitimacy to accounting standard-setting beyond the state. They also reveal the broader political context of competing legitimacy criteria that confronts transnational standard-setters. (shrink)

Before we commit significant resources of time and energy to clinical ethics consultation (CEC) certification, education, and the like, one of the questions we ought to be able to answer is how to...

There is a lack of research on why certain international accountability standards (IAS) are more prone than others to being decoupled from organizational practices. Applying a neo-institutional theory perspective to IAS we theorize that the structural dimensions of the standards themselves can increase the likelihood of organizations adopting IAS standards in form but not in function.

The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 (...) of our sample organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

The recent proliferation of International Accountability Standards (IAS) has attracted significant academic interest, but the extent of their adoption and integration by global firms remains underinvestigated.Capitalizing on institutional theory and the typology of strategic responses to institutional pressures proposed by Oliver (Acad Manage Rev 16(1): 145-179, 1991), this article uses an interpretive research methodology to analyze a sample of MNC practitioners' views regarding IAS, and derive some insights in relation to expected patterns of strategic responses to these new institutional (...) pressures. The article also presents relevant remarks relating to the usefulness of institutional theory in the context of research relating to IAS. The findings suggest patterns of engagement combining elements of both conformity and resistance, although the answers correspond most closely to a decoupling or symbolic conformity strategic response. The findings are fleshed out and their implications delineated/assessed. (shrink)

ABSTRACT:This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an organization to give an explanation and a (...) justification to relevant stakeholders for its judgments, intentions, acts and omissions when appropriately called upon to do so. However, IAS also face a variety of problems impeding their potential to help address social and environmental issues. The contribution of the four articles in this special section is discussed in the context of standards’ problems and opportunities. The article closes by outlining a research agenda to further develop and extend the scholarly debate around IAS. (shrink)

ABSTRACT:This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an organization to give an explanation and a (...) justification to relevant stakeholders for its judgments, intentions, acts and omissions when appropriately called upon to do so. However, IAS also face a variety of problems impeding their potential to help address social and environmental issues. The contribution of the four articles in this special section is discussed in the context of standards’ problems and opportunities. The article closes by outlining a research agenda to further develop and extend the scholarly debate around IAS. (shrink)

ABSTRACT:A common complaint by academics and practitioners is that the application of international accountability standards (IAS) does not lead to significant improvements in an organization’s social responsibility. When organizations espouse their commitment to IAS but do not put forth the effort necessary to operationally enact that commitment, a “credibility cover” is created that perpetuates business as usual. In other words, the legitimacy that organizations gain by formally adopting the standards may shield the organization from closer scrutiny, thus enabling rather (...) than constraining the types of activities the standards were designed to discourage.There is a lack of research on why certain types of IAS are more prone than others to being decoupled from organizational practices. Applying a neo-institutional perspective to IAS, we theorize that the structural dimensions of the types of standards themselves can increase the likelihood of organizations adopting IAS standards in form but not in function. (shrink)

Most proposals for new international agreements aim to address important global challenges. If the goal is to solve problems, then the value of these agreements depends on their ability to influence the world — to shape norms, constrain behavior, facilitate cooperation, and mobilize action. A recent review of empirical studies has suggested that many international agreements fail to achieve their aspirations. The review indicates that the form in which states make commitments to each other — through an (...) class='Hi'>international legal agreement or through other means — may not be as important as commonly thought. It is the content of the commitments and how these are supported by mechanisms to encourage implementation that matter the most. When developing proposals for new international agreements, like the one that has recently been proposed to address antibiotic resistance, attention to implementation mechanisms should therefore be equal to if not greater than the attention paid to its form. (shrink)

The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 (...) , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization. (shrink)

This paper analyses the ethical cultures of the international accounting profession by using the concept of ‘mainstreaming’ to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. Sixteen environmental factors were used in the analysis. They were set (...) up as a group of criteria to assess the ethics procedures and systems of the accounting associations, and were divided into two categories. The first group was code based and contained items on code of ethics development and functions which would indicate whether ethically‐friendly management attitudes and systems were in place as a central focus of operations. Some of these elements were capable of fostering a ‘proprietary interest’ attitude on the part of members towards their codes of ethics, which in turn encourages code compliance. With the second group, other key operational aspects were examined to provide a balanced set of criteria. Interrelated elements among factors important to an ethical environment are included in the findings. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are ‘mainstream’. In general addressees were involved in code authorship and the public had adequate access to codes. However, increased use could be made of ethics professionals in the development of codes, of professional development courses to further the ethics skills of members, and of communication channels to foster a unifying approach to ethics. The study provides criteria for individual associations to assess their mainstreaming status against the international findings. (shrink)

This paper analyses the ethical cultures of the international accounting profession by using the concept of ‘mainstreaming’ to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. Sixteen environmental factors were used in the analysis. They were set (...) up as a group of criteria to assess the ethics procedures and systems of the accounting associations, and were divided into two categories. The first group was code based and contained items on code of ethics development and functions which would indicate whether ethically‐friendly management attitudes and systems were in place as a central focus of operations. Some of these elements were capable of fostering a ‘proprietary interest’ attitude on the part of members towards their codes of ethics, which in turn encourages code compliance. With the second group, other key operational aspects were examined to provide a balanced set of criteria. Interrelated elements among factors important to an ethical environment are included in the findings. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are ‘mainstream’. In general addressees were involved in code authorship and the public had adequate access to codes. However, increased use could be made of ethics professionals in the development of codes, of professional development courses to further the ethics skills of members, and of communication channels to foster a unifying approach to ethics. The study provides criteria for individual associations to assess their mainstreaming status against the international findings. (shrink)

Much of the recent scholarship on the problem of political accountability in Africa leans toward the proposition that it is largely a post-colonial phenomenon that was caused by the destruction of the democratic institutions that were inherited by Africa's political elites. By replacing the democratic institutions they inherited from European colonial powers with quasi-democratic and downright despotic structures, it is argued that African elites became increasingly unaccountable and, in the process, destroyed their otherwise robust economies and impoverished the vast majority (...) of their citizens. In reality, however, the problem of political accountability in Africa is far more complex than that in its origins, character and manifestations. This paper critically examines notions and models of political accountability to demonstrate that the sources of the problem of accountability in Africa are both domestic and external. I argue that, contrary to widespread perception that African states suffer from impunity and lack of accountability, African governments have demonstrated a remarkable degree of responsiveness or accountability in their external relations while remaining virtually unaccountable to their own citizens. Therefore, the solution to the problem of political accountability in Africa should include a combination of internal reforms as well as the concerted support of the international community to generate a robust and sustained demand for accountability of African governments to their citizens. (shrink)

Concerns over aid effectiveness have led to calls for greater accountability in international development aid. This article examines the state of accountability within and between international development agencies: aid NGOs, international financial institutions, and government aid ministries.

Credible and well-functioning governance is crucial for the value creation of firms. Recently, private sectors have undergone substantial changes by focusing on good governance as a tool to enhance value, reputation, and image. The primary features of firms with good governance include greater emphasis on accountability practices, proper implementation of a corporate integrity system, and sound internal controls in place to avoid risk and to ensure policy and procedures that are complied. Government linked companies (GLCs) as the backbone of the (...) Malaysian Government have been harshly criticised for not being able to create value(s) despite receiving high priority in the process of getting government projects. Therefore, this study aims to examine the role of good governance systems, which are reflected through accountability systems, corporate integrity systems, and internal control systems towards value creation of Malaysian GLCs. This study collected primary data based on a set of questionnaire survey among 100 GLCs in Malaysia. Based on the regression analysis, this study found that corporate integrity systems and internal control systems were vital elements in ensuring value creation in GLCs. (shrink)

This essay suggests that the accountability trends explored by Stian Øby Johansen and Gisela Hirschmann in their respective monographs should be viewed as indicating the emergence of a right to justification in global governance. Both Johansen and Hirschmann seek to advance the interdisciplinary conversation about the accountability of international organizations—Johansen by developing a normative framework assessing the quality of IO accountability mechanisms, and Hirschmann by seeking to identify the variables that shape the evolution of what she calls pluralist accountability. (...) Building upon their analyses, I put forward a set of hypotheses about the procedural and substantive dimensions of the right to justification as well as the conditions for its consolidation in global governance. (shrink)

Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives and experienced internal auditors to examine whether CAEs manage the impressions of audit committee members in the annual accountability process. We also provide an illustration of impression management techniques through a documentary case that explores a unique and exclusive dataset consisting of the main (...) guidance, framework, and accountability documents of one of these organizations. Our analysis highlights how several macro- and microimpression management techniques were used to burnish the image of internal auditors and, more importantly, the management team. Rather than monitoring managers, the CAEs team up with them. Our findings cast doubts on the conceptualization of internal audit as the independent third line of defense envisioned to be a keystone of the governance mosaic. This study supports other research that questions the effectiveness of internal auditing as a governance mechanism. It also contributes to the impression management literature by exposing impression management practices that occur through a private reporting channel—the internal audit function’s annual accountability to the audit committee. Last but not least, significant ethical concerns are raised in regard to internal audit, and research is urged in that area. (shrink)

This article conceptualizes corporate accountability under international law and introduces an analytical framework translating corporate accountability into seven core elements. Using this analytical framework, it then systematically assesses four models that could be used in a future business and human rights treaty: the United Nations Guiding Principles on Business and Human Rights model, the Universal Declaration of Human Rights model, the progressive model, and the transformative model. It aims to contribute to the BHR treaty negotiation process by clarifying different (...) options and possible trade-offs between them, while taking into account political realities. Ultimately, the article argues in favour of the BHR treaty embracing a progressive model of corporate accountability, which combines ambitious development of international law with realistic prospects of state support. (shrink)

While useful proposals to reform International Financial Institutions (IFIs) have been widely discussed, the lack of meaningful financial accountability has received little attention. Considering the substantial damage done by IFIs, this is surprising both from an ethical and an economist's point of view. In a market economy anyone must face the economic consequences of their actions and decisions. If consultants give advice negligently or without obeying minimal professional standards, they have to pay compensation for the damage they have caused. (...) National liability and tort laws serve the purpose of compensating those suffering unlawful damages and of deterring such behavior. By contrast, tortious damage caused by IFIs must be paid by IFIs' borrowers, including many of the world's poorest people. IFIs may even gain financially from their own negligence by extending new loans necessary to repair damages done by their prior loans. One failed adjustment program calls for the next. This mechanism makes IFI-flops generate IFI-jobs and additional income. This perverted incentive system rewarding errors, negligence, and even violations of the very constitutions of IFIs is absolutely at odds with the principles on which Western market economies rest. It must be brought to an end. This essay presents the idea of financial accountability, showing how easily reforms making IFIs financially accountable could be implemented. Moreover, embracing financial accountability would bring IFI operations closer to the intentions of their founders, who wanted IFIs subject to the basic legal and economic concepts of financial accountability not exempt from it. The market mechanism and its beneficial incentive system must finally be brought to IFIs. (shrink)

In the Appendix to the Treatise, Hume argues that there is a significant problem with his earlier account of personal identity. There has been considerable debate about what this problem actually is. I develop a new version of an internal inconsistency reading, where I argue that Hume realised that his original account of the connexion between perceptions in terms of an association of the ideas of the perceptions was not a viable means of explaining the connexion between perceptions as it (...) leads to an infinite regress of ideas of perceptions. This is only stopped by accepting that the mind perceives a connexion between perceptions. This, however, is something Hume cannot accept. As a result, Hume is left without a positive account of the self, as he has no account of the connexion between perceptions. (shrink)

The purpose of the study is to research intermediary transactions in the oil and gas producing industries and present them based on the results of the internal audit. In accordance with this goal, the article discusses and analyzes the theoretical aspects of accounting and methods of conducting an internal audit of settlements for intermediary transactions in oil companies. Attention is focused on the fact that intermediary operations are important in regulating the mechanism of market relations of both manufacturing companies (...) and purchasing companies. The article analyzes the current methodological guidelines of oil companies on the accounting of intermediary operations and the rules for conducting internal audits. As a result, shortcomings in the accounting of intermediary operations were identified and methodological recommendations for their improvement were presented, confirming the scientific novelty of the study. (shrink)

Abstract The rapidly growing presence of private military and security contractors (PMSCs) in armed conflict and post-conflict situations in the last decade brought corresponding incidents of serious misconduct by PMSC personnel. The two most infamous events?one involving the firm formerly known as Blackwater and the other involving Titan and CACI?engendered scrutiny of available mechanisms for criminal and civil accountability of the individuals whose misconduct caused the harm. Along a parallel track, scholars and policymakers began examining the responsibility of states and (...) international organizations for the harm that occurred. Both approaches have primarily focused on post-conduct accountability?of the individuals who caused the harm, of the state in which the harm occurred, or of the state or organization that hired the PMSC whose personnel caused the harm. Less attention, however, has been paid to the idea of pre-conduct accountability for PMSCs and their personnel. A broad understanding of ?accountability for? PMSCs and their personnel encompasses not only responsibility for harm caused by conduct, but responsibility for hiring, hosting, and monitoring these entities, as well as responsibility to the victims of the harm. This article provides a comprehensive approach for analyzing the existing international legal regime, and whether and to what extent the legal regime provides ?accountability for? PMSCs and their personnel. It does so by proposing a practical construct of three phases based on PMSC operations?Contracting, In-the-Field, and Post-Conduct?with which to assess the various bodies of international law. (shrink)

Once limited to issues in maritime and trade law, today the most recognizable examples of international law govern issues such as human rights, intellectual property, crimes against humanity and international armed conflicts. In many ways, this proliferation has been a welcomed development. However, when coupled with international law’s decentralized structure, this rapid proliferation has also posed problems for how we (and in particular judges) identify if, when, and where international law exists. This article puts forward a (...) novel, dignity-based account for how we answer this question: arguing that an international law exists if and only if it is consistent with respecting dignity. The upshot of this account is two-fold. First, it explains many features of international law that other theories leave unaccounted for or under-explained. And second, my dignity-based account provides for a mechanism through which the system can continue to be developed and improved. (shrink)

My critical commentary focuses on Victor Tadros’ analysis of accountability for violations of the (revised) laws of armed conflict (LOAC) that he lays out (Tadr.

No longer holders of a discretionary right to intervene, all States are now burdened with the responsibility to take action under the doctrine of responsibility to protect …. [Potential intervener...

During this age of globalisation, the law is characterised by an ever diminishing hierarchical framework, with an increasing role played by non-state actors. Such features are also pertinent for the international enforceability of human rights. With respect to human rights, TNCs seem to be given broadening obligations, which approach the borderline between ethics and law. The impact of soft law in this context is also relevant. This paper aims to assess whether, and to what extent, this trend could be (...) a proper path to enforce the legal accountability of transnational corporations for human rights. It will be argued that the interplay between law and ethics should be assessed differently depending on which kind of correlative duty is at stake. With regard to negative duties, soft law tools concerning TNCs’ conduct may weaken the impact of hard law. By contrast, when positive duties are concerned, insofar as the horizontal effect of rights cannot be assumed, soft law turns out to be much more useful. (shrink)

An emerging consensus regards domestic amnesties for international crimes as generally inconsistent with international law. This legal consensus rests on a norm against impunity: the chief role of international criminal law, and of the fledgling International Criminal Court , is to end impunity for violators of the worst of criminal acts. But the anti-impunity norm, and the anti-amnesty consensus that has arisen from it, now face serious difficulties. The ICC's role in the ongoing conflict in Northern (...) Uganda illustrates the deadlock that has now emerged between countries wishing to retain the power to use domestic politics and criminal law as tools for negotiation with current or outgoing perpetrators, on the one side, and the ICC's determination to apply a consistent international anti-impunity norm, on the other. The paper argues that the anti-impunity norm itself is based on a narrowly retributivist conception of criminal justice. A broader norm for democratic accountability, by contrast, would continue to prefer prosecutions over amnesties in international law, less for the opportunity for deserved retribution for perpetrators than for the public enactment of the deliberative procedures associated with the rule of law.Keywords: amnesty; impunity; international law; international criminal court. (shrink)

Performative accounts of personhood argue that group agents are persons, fit to be held responsible within the social sphere. Nonetheless, these accounts want to retain a moral distinction between group and individual persons. That: Group-persons can be responsible for their actions qua persons, but that group-persons might nonetheless not have rights equivalent to those of human persons. I present an argument which makes sense of this disanalogy, without recourse to normative claims or additional ontological commitments. I instead ground rights in (...) the different relations in which performative persons stand in relation to one another. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services (...) at the University of Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

Hobbs (2010) introduced ‘clause-internal coherence’ (CIC) to describe inferences in, e.g., ‘A jogger was hit by a car,’ where the jogging is understood to have led to the car-hitting. Cohen & Kehler (2021) argue that well-known pragmatic tools cannot account for CIC, motivating an enrichment account familiar from discourse coherence research. An outstanding question is how to compositionally derive CIC from coherence relations. This paper takes strides in answering this question. It first provides experimental support for the existence of CIC (...) via offline evidence that attributive (non-)deverbal adjectives can trigger the same causal inferences within clauses that their predicative counterparts can trigger across clauses, albeit more weakly. To explain the experimental results, we use tools in Segmented Discourse Representation Theory (SDRT), which allows us to show that causal inferences can be derived in various ways, depending on whether deverbal adjectives are used attributively or predicatively. If the former, they are presupposition triggers and the coherence relations Elaboration/Continuation compete with Background; if the latter, Explanation/Result compete with Background. These different competitions -- cashed out in terms of interaction between default axioms -- correlate with the difference in the relative salience of the causal inferences. (shrink)

The aim of this paper is to give an account of what it is to internalize a rule. I claim that internalization is the process of redistributing the burden of instruction from the teacher to the student. The process is complete when instruction is no longer needed, and the rule has reshaped perceptual classification of the circumstances in which it applies. Teaching a rule is the initiation of this process. We internalize rules by simulating instruction coming from someone else. Running (...) these simulations enables us to toggle between the perspective of the instructor and our own perspective. By doing this we coordinate our perspectives with that of the teacher. The account given here provides a deeper explanation of why internalizing a rule involves the dispositions and reactive attitudes proponents of Rule Consequentialism often say it does, why moral reflection is variably demanding, how intergenerational moral progress is made possible by our cognitive architectures, and why the adoption of a rule should be understood in terms of teaching that rule. (shrink)

In this paper, I argue that what counts as the proper function of a trait is a matter of the de facto perspective that the biological system, itself, possesses on what counts as proper functioning for that trait. Unlike non-perspectival accounts, internal perspectivalism does not succumb to generality problems. But unlike external perspectivalism, internal perspectivalism can provide a fully naturalistic, mind-independent grounding of proper function and natural norms. The attribution of perspectives to biological systems is intended to be neither metaphorical (...) nor anthropomorphic: I do not mean to imply that such systems thereby must possess agency, cognition, intentions, concepts, or mental or psychological states. Instead, such systems provide the grounding for norms of performance when they internally enforce their own standard of (i.e., their own perspective on) what constitutes proper functioning or malfunctioning. By operating with a fixed, determinate level of generality, such systems provide the basis for an account of proper function that is immune to generality problems. (shrink)

Media accountability is back on the political agenda. This book advances research on media accountability and transparency, and also offers perspectives for newsrooms, media policy-makers, and journalism educators.

Traditional combinatory logic uses combinators S and K to represent all Turing-computable functions on natural numbers, but there are Turing-computable functions on the combinators themselves that cannot be so represented, because they access internal structure in ways that S and K cannot. Much of this expressive power is captured by adding a factorisation combinator F. The resulting SF-calculus is structure complete, in that it supports all pattern-matching functions whose patterns are in normal form, including a function that decides structural equality (...) of arbitrary normal forms. A general characterisation of the structure complete, confluent combinatory calculi is given along with some examples. These are able to represent all their Turing-computable functions whose domain is limited to normal forms. The combinator F can be typed using an existential type to represent internal type information. (shrink)

National greenhouse-gas accounting should reflect how countries’ policies and behaviours affect global emissions. Actions that contribute to reduced global emissions should be credited, and actions that increase them should be penalized. This is essential if accounting is to serve as accurate guidance for climate policy. Yet this principle is not satisfied by the two most common accounting methods. Production-based accounting used under the Kyoto Protocol does not account for carbon leakage — the phenomenon of countries reducing (...) their domestic emissions by shifting carbon-intensive production abroad1. Consumption-based accounting2,3 does not credit countries for cleaning up their export industries, and it also punishes some types of trade that could contribute to more carbon efficient production worldwide. We propose an improvement to consumption-based carbon accounting that takes technology differences in export sectors into account and thereby tends to more correctly reflect how national policy changes affect total global emissions. We also present empirical results showing how this new measure redraws the global emissions map. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services (...) at the University of Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

Does it seem that with each reported state cyberattack, there comes an announcement of discovery, an attribution to one of a handful of usual suspects, some threatening language suggesting imminent retribution, and then nothing more? Increased incidence of cyberattack makes its occurrence seem simultaneously rampant in terms of publicity and minimal in terms of threat of war. If rampant, how can repeated deployment by the same actors carry no punitive consequences? How is such audaciousness tolerated? For some, a cyberattack by (...) a state is an act of war. Its prevalence suggests there must be a void somewhere that facilitates its use without consequence. Others think state cyberattack is like other internet novelties: digital malfeasance, amounting to a nuisance that naturally follows from a digital‐based existence, particularly since non‐state actors are typically involved. Yet, state‐on‐state hostilities are historically perilous on a vast scale, and there is a multilateral system for regulating the use of force in the context of war. Acts of war, even when seeming minimal in impact, are not by‐products of a digital fad, and cyberattack is now described as far more than ‘nuisance’. If anywhere, the place for clarity on hostile state cyberoperations use should be accounted for in International Humanitarian Law. Yet, in its present form, it is ambiguous if not silent on the subject, suggesting that cyberattack currently presents an advantage to perpetrating states. Does this void or these ambiguities make cyberattacks more legally advantageous to states than traditional, kinetic weaponry? I examine whether existing IHL is sufficiently adaptable to state cyberoperations through a mixed legal and theoretical approach and conclude that they do. (shrink)

This book contains a collection of treaty documents and soft law on health care rights and health ethics which are used in health law training programs. Regional documents and explanatory reports on health care rights, which are derived from international human rights law, provide a way of "unwrapping" government obligations in health care, making rights more specific, accessible, and (judicially) accountable. In addition, soft law declarations and medical ethics contribute to understanding the moral meaning of human rights in health (...) care. As such, the principles and standards provide practical guidance for States when dealing with equal access to health care services, the rights of patients, biomedical research, organ donations and transplants, genetics, and public health. The book covers the basic documents, while general comments and explanatory reports amplify the principles embodied in the human rights treaties. The authoritative interpretations clarify a 'European approach' on a State's obligations concerning health care rights and ethics. (shrink)