Accountability in a Global Economy: The Emergence of International Accountability Standards
Dirk Ulrich Gilbert
University of Hamburg; University of Erlangen-Nürnberg
Copenhagen Business School
Boston College - Carroll School of Management
November 14, 2010
Business Ethics Quarterly, Vol. 21, No.1, pp. 23-44
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: 29Accepted Paper Series
Date posted: November 15, 2010 ; Last revised: May 18, 2013
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