Abstract

http://ssrn.com/abstract=1709011
 
 

References (82)



 
 

Citations (7)



 


 



Accountability in a Global Economy: The Emergence of International Accountability Standards


Dirk Ulrich Gilbert


University of Hamburg; University of Erlangen-Nürnberg

Andreas Rasche


Copenhagen Business School

Sandra Waddock


Boston College - Carroll School of Management

November 14, 2010

Business Ethics Quarterly, Vol. 21, No.1, pp. 23-44

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 discus 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 Issue is discussed in the context of standards’ problems and opportunities to foster corporate responsibility. The article closes by outlining a research agenda to further develop and extend the scholarly debate around IAS.

Number of Pages in PDF File: 29

Accepted Paper Series


Download This Paper

Date posted: November 15, 2010 ; Last revised: May 18, 2013

Suggested Citation

Gilbert, Dirk Ulrich and Rasche, Andreas and Waddock, Sandra, Accountability in a Global Economy: The Emergence of International Accountability Standards (November 14, 2010). Business Ethics Quarterly, Vol. 21, No.1, pp. 23-44. Available at SSRN: http://ssrn.com/abstract=1709011

Contact Information

Dirk Ulrich Gilbert
University of Hamburg ( email )
Allende-Platz 1
Hamburg, 20146
Germany
University of Erlangen-Nürnberg ( email )
Germany
Andreas Rasche (Contact Author)
Copenhagen Business School ( email )
Solbjerg Plads 3
Frederiksberg C, DK - 2000
Denmark
Sandra Waddock
Boston College - Carroll School of Management ( email )
140 Commonwealth Avenue
Chestnut Hill, MA 02467
United States
Feedback to SSRN


Paper statistics
Abstract Views: 1,547
Downloads: 425
Download Rank: 37,275
References:  82
Citations:  7

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.718 seconds