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This article examines the evolving landscape of accounting, distinguishing between mainstream practices and critical developments that challenge conventional notions of accounting and accountability. By engaging with perspectives that reimagine accounting’s role, the paper highlights how rights intersect with accounting practices and how accounting, in turn, shapes rights. While financial and non-financial disclosures can expose human rights abuses, concerns persist over ‘accountability-washing’ and the dominance of economic interests. The reluctance of standard-setting bodies, such as the International Sustainability Standards Board, to integrate human rights underscores the political and institutional barriers to change. The article concludes by exploring future research directions through which business and human rights scholars and critical accounting researchers can mutually benefit from each other’s insights.
Do governing elites who engage in undemocratic practices face accountability? We investigate whether American state legislators who publicly acted against the 2020 presidential election outcome sustained meaningful sanctions in response. We theorize that repercussions for undemocratic activities are selective – conspicuous, highly visible efforts to undermine democratic institutions face the strongest ramifications from voters, other politicians, and parties. In contrast, less prominent actions elicit weaker responses. Our empirical analyses employ novel data on state legislators’ anti-election actions and a weighting method for covariate balance to estimate the magnitude of punishments for undemocratic behavior. The results indicate heterogeneity, with the strongest consequences targeting legislators who appeared at the US Capitol on 6 January 2021, and weaker penalties for lawmakers who engaged in other forms of antagonism towards democracy. We conclude that focusing sanctions on conspicuous acts against democratic institutions could leave less apparent – but still detrimental – efforts to undermine elections unchecked, ultimately weakening democratic health.
In recent years, scholars have investigated the ‘corruption voting puzzle’, ie why, despite an overwhelming distaste for corruption, voters often collectively fail to ‘throw the rascals out’. While previous literature has largely investigated why voters support corrupt incumbents, our focus lies on nonvoters. Using an original two-wave panel data with Romanian voters just prior to and after the 2020 municipal elections, we test three hypotheses. First, that there is a discrepancy between voters’ intentions and their actual voting behavior (e.g. ‘norms versus actions’). Second, that those most pessimistic about other voters’ intentions to come out to the polls to vote out corrupt incumbents are most likely to abstain. Finally, building on the collective action literature, whether providing such pessimistic voters with information about the intentions of other voters will decrease abstention and increase opposition voting. Using original observational and experimental data, we demonstrate empirical support for our three hypotheses.
Can a scandal in one political sphere tarnish – or unexpectedly polish – the reputation of leaders in another? This study investigates the impact of political scandals in multilevel political systems and explores three possibilities: contagion, where trust erodes across all political levels; containment, where evaluations are limited to the specific institutions involved; and contrast, where actors at other levels appear more trustworthy in comparison. We present the first experimental test of vertical contagion, containment, and contrast effects following real-world scandals in UK and Scottish politics: Partygate and Campervangate. We find weak evidence of contagion in the Scottish-level ‘Campervangate’ scandal, although trust reductions were small and often not significant. However, the ‘Partygate’ scandal reveals a distinct contrast effect: trust decreased in UK political actors but increased at the Scottish level. These results suggest that scandals in multilevel polities can influence evaluations of ‘innocent’ political actors, with troubling consequences for democratic accountability mechanisms.
Jan KlabbersThis epilogue takes stock of the volume and sketches some of the ramifications: if the vacuum assumption (i.e. international organizations only interact with their member states) no longer holds, assuming it ever did, then what? The author proposes that international organizations are better seen as political and economic actors in their own right. They may be given a function upon establishment, but usually develop a certain autonomy. This renders them closer to administrative agencies and offers a more realistic foundation on which to build further legal thought – and thus might be able to take third parties into account.
The world of research and innovation is no exception to a broader societal demand (at least in liberal democracies) for more direct participation of citizens in various areas of public and political life, as attested by the significant development of various forms of “citizen science” programs. Such inclusiveness is nowadays commonly considered a means to better align the outputs of scientific research and innovation with the values and needs of society, hence fostering a more humanistic science. This chapter discusses the cogency of this requisite by addressing both epistemological and political challenges raised by opening up the process of knowledge production to nonprofessional inquirers and stakeholders. It assesses the prima facie tension between the inclusion of stakeholders in scientific research and traditional expectations of objectivity and impartiality. It also challenges the valuation of culturally well-entrenched features of science such as the valuation of unpredictable and unforeseen applications of scientific developments. Finally, it identifies various challenges to be met to enable a more inclusive science to effectively reduce the gap between its outputs and society’s needs, such as the need for an evolution of the professional training of scientists and of incentives from scientific institutions.
This chapter explores the relationship between international organizations and the market. It starts by building a taxonomy of the types of relationships these organizations can establish with the market. The taxonomy distinguishes between two main types of relationships: the direct institutional relationship, where the market is part of the organizations’ institutional mission, and the indirect instrumental relationship, which arises as a consequence of the organizations’ instrumental activities, such as procurement. This distinction is based on indices that define the characteristics of each relationship, including function, market players and their roles, values and interests and economic impact. Building on this distinction, the analysis identifies the instruments – regulatory tools and practices – through which organizations impact the market and examines the issue of the organizations’ accountability within this relationship. It concludes that the current accountability tools are inadequate and create a temporal dissonance between international organizations and the changed ethos of public powers. The perpetuation of this dissonance is not only relevant to the legitimacy of organizations but also to their very existence. An awareness and understanding of the relationship between international organizations and the market is the first step in seeking an alignment of international organizations to the current public powers’ ethos.
The Freedom of Information Act (FOIA) was enacted to make information accessible to persons and organizations throughout the Federal Republic of Nigeria. Despite the importance of this piece of legislation in enhancing and facilitating access to government records and information, which hitherto were shrouded in secrecy, the smooth implementation of FOIA has been constrained by a number of factors. This study examines some of these challenges and underscores the need for education and public enlightenment as a panacea that could potentially address some of the challenges highlighted in this study.
Chapter 1 presents the main argument of Escaping Justice. Accounting for the demand for norm compliance and the domestic risks inherent in norm adoption, this chapter elaborates the ways in which governments strategically adapt transitional justice to advance state impunity. In making this argument I identify a growing global norm of accountability for human rights violations putting pressure on governments to hold perpetrators of wrongdoings to account. Adhering to international norms can carry domestic risks, particularly in cases where governments are culpable for wrongdoings. In responding to the risks of accountability, governments strategically adapt transitional justice to comply with international norms. I identify three strategies that governments use to advance impunity while seemingly complying with international norms, namely coercion, containment, and concession. These strategies are selected based on a government’s ability to control its norm response. The chapter closes with a discussion of the research methodology of the book and ethical considerations.
Post-genocide Rwanda serves as a case of strong institutional control in which the government engages transitional justice through a strategy of coercion. In this chapter I explore the Rwandan government’s response to international pressure for accountability. To advance government impunity, the government adopts a strategy of coercion, wherein a new transitional justice institution, gacaca, is implemented but subsequently monitored and controlled to advance state impunity and consolidate RPF control. The chapter begins with an overview of armed conflict in Rwanda with particular attention on the complexities of the violence experienced by individuals during the civil war, genocide, and at the hands of the RPF. I then discuss the government’s strategic adaptation of transitional justice to identify and evaluate the coercive strategy in which claims for government accountability are monitored and controlled. I explore the strategy of coercion in practice through an in-depth analysis of gacaca, which has aggressively pursued crimes of genocide while ignoring RPF abuses. To explore the coercion strategy beyond the case of Rwanda, I examine transitional justice in Burundi.
Northern Ireland typifies a highly constrained government. In this case, institutional constraints on the British government lead to a strategy of concession in which transition justice is offered to appease the demands of strong domestic constituencies without a genuine attempt to reckon with past wrongdoings by the British state. By engaging transitional justice for some emblematic cases and not others, the government further propagates the sectarian divisions that legitimate British control. The chapter begins with a discussion of the conflict in Northern Ireland and outlines the wrongdoings committed by the British state. I then evaluate the concessionary strategy that accommodates only certain demands for state accountability. Next is an evaluation of that strategy in practice through a focus on public inquiries and the Historical Enquiries Team. These mechanisms showcase the way certain events and experiences have been thoroughly investigated and adjudicated while other incidents have been obstructed or ignored. To explore the strategy beyond Northern Ireland, I examine transitional justice in the Central African Republic.
Uganda is a case of midrange institutional control in which transitional justice has been subsumed within existing state institutions through a strategy of containment. In this chapter I present the Ugandan government’s strategy wherein transitional justice is enmeshed within existing structures of power, which allows the government to monitor and control the risks of norm compliance. The chapter begins with a discussion of the history of armed conflict in Uganda, particularly the war against the Lord’s Resistance Army and the government’s abuse of Acholi civilians. I then examine the government’s adaptation of transitional justice to identify and evaluate the containment strategy in which the risks of accountability are managed by integrating transitional justice into government institutions controlled through patronage, functionally rendering impunity for the state. I explore the containment strategy through three components of transitional justice in Uganda: International Crimes Division, state-regulated customary justice practices, and the National Transitional Justice Policy. To explore the strategy beyond the case of Uganda, I examine transitional justice in Côte d’Ivoire.
In this introductory chapter I present the core tension in the study of transitional justice: the frequent failure of transitional justice to bring justice to victims of state violence. I question how governments escape justice in the age of accountability. The strategies through which a government adapts transitional justice to manage potentially risky demands for accountability have implications for who is held responsible for the atrocities of the past, a central factor for political order itself. This chapter engages the literature on norm compliance to situate my theory of strategic adaptation.
The findings of this book offer suggestions for future research as well as new directions for advocacy. The concluding chapter of the book presents a research agenda for understanding the strategic adaptation of international norms. The chapter also suggests policy prescriptions for those committed to advancing the accountability of states and holding government perpetrators of violence accountable for their actions.
Affordable access to quality health and care is generally recognised as a basic human need and one of the grand challenges society currently faces, especially in the wake of the COVID-19 pandemic. Unfortunately, the focus on public health is driving a predominantly human-centric approach to One Health initiatives. Furthermore, the concerted reliance on innovation and technology-driven solutions may exacerbate the problem. Without the appropriate legal and policy framework to incentivise and capture the social value of research and innovation, there is a risk the resulting solutions will fail to achieve the balance between animal, environment, and human health. This chapter presents a legally supported approach, informed by the intellectual property framework and the policy objectives of Responsible Research and Innovation (RRI) and Value-Based Health and Care (VBHC) principles, to support the implementation of a true One Health framework. This enables the development of legal tools that will give credibility, legitimacy, and accountability to the design, development, and implementation of a sustainable One Health framework through meaningful and inclusive societal engagement.
This paper examines how the distance between a country’s official language and the languages spoken by its citizens influences accountability. Two arguments support this relationship: first, the role of language as a tool for communication between elites and citizens; and second, its role in shaping cultural patterns that underpin social interactions. Using a dataset of 147 countries, we reveal a consistent negative correlation between linguistic distance and levels of accountability across all measures. Higher educational attainment can mitigate the negative impact of a foreign official language on accountability.
To propose nutrition-related corporate reporting metrics for Australian packaged food manufacturers, retailers and quick-service restaurants and explore their feasibility of implementation.
Design:
Proposed metrics were developed based on (1) a review of current corporate reporting frameworks and relevant literature to collate nutrition-related recommendations, metrics and principles of best-practice reporting and (2) adaptation of existing recommendations into reporting metrics. Interviews with representatives from fifteen food companies were conducted to understand implementation considerations.
Setting:
Australia
Results:
There is a wide range of existing globally applicable nutrition-related recommendations and reporting metrics for food companies. Based on nine key principles identified for best-practice corporate reporting on nutrition, we devised forty-one reporting metrics (including five flagged as priorities) tailored to food companies operating in Australia across five focus areas: ‘corporate strategy and governance’, ‘product formulation’, ‘nutrition labelling and information’, ‘promotion practices’ and ‘product accessibility and affordability’. Company representatives expressed support for the proposed metrics, noting that additional information technology infrastructure and resources would be required for their routine reporting by companies.
Conclusions:
The proposed set of reporting metrics offers evidence-based guidance for the disclosure of nutrition-related actions by Australian food companies. The proposed metrics can inform government, public health groups and investors on best-practice approaches to monitor corporate nutrition practices and guide related policy decisions. Widespread implementation of the reporting metrics would be facilitated by integration with mandatory corporate sustainability reporting standards, with routine monitoring and enforcement by government, coupled with fit-for-purpose tools for comparing the healthiness of company product portfolios.
Now more than ever the international community plays a central role in pressing governments to hold their own to account. Despite pressure to adhere to global human rights norms, governments continue to benefit from impunity for their past crimes. In an age of accountability, how do states continue to escape justice? This book presents a theory of strategic adaptation which explains the conditions under which governments adopt transitional justice without a genuine commitment to holding state forces to account. Cyanne E. Loyle develops this theory through in-depth fieldwork from Rwanda, Uganda, and Northern Ireland conducted over the last ten years. Research in each of these cases reveals a unique strategy of adaption: coercion, containment, and concession. Using evidence from these cases, Loyle traces the conditions under which a government pursues its chosen strategies and the resulting transitional justice outcomes. This title is also available as Open Access on Cambridge Core.
International criminal law constitutes the culmination of the ‘anti-impunity agenda’ within international law, policy, and practice. This agenda, often advanced under the rallying cry of ‘never again’ – a pledge to never let atrocities like those of the Second World War happen again to anyone – is driven by the conviction that criminal sanctions are essential for fulfilling this promise and conveying collective condemnation of such horrors. This results in what we term the ‘penal accountability paradigm’ in relation to atrocities: positioning punishment at the forefront of the prevention of, and justice and accountability for, atrocities. This paper examines some of the damaging implications of this paradigm within and beyond international criminal law, particularly its distorting effects on responses to ongoing atrocities in Palestine. We suggest that, in the context of these ongoing atrocities, the framing of punishment as justice harms the ‘never again’ promise in several important ways: (i) it gives states the (undue) benefit of the doubt; (ii) it decontextualizes, individualizes, and exceptionalizes atrocities; (iii) it monopolizes discourses of accountability and condemnation, while sanitizing the suppression of dissenting voices; and (iv) it lends support to retaliatory impulses, distorting the discourse around the legitimate or lawful use of force in response to atrocities. We conclude by outlining the need to turn to more diverse and materially informed words, tools, and paradigms for naming, preventing, and standing in solidarity against abuses, in Palestine and elsewhere, that go beyond penal responses and directly engage with broader political and ethical conceptions of justice.
Sceptics charge that ordinary citizens are not competent enough to sustain democracy. We challenge this assessment on empirical and theoretical grounds. Theoretically, we provide a new typology for assessing citizen competence. We distinguish the democratic values of reliability, accountability, and inclusive equality, mapping the different competencies implied by each. Empirically, we show that recent research, focused primarily on Americans but with some analogues in other regions, significantly undercuts common worries about citizen competence. We then delineate a solutions-oriented, theoretically-informed approach to studying citizen competence, one which would focus more on systemic rather than individual-level interventions.