Just Accounting

Abstract 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.