Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1003729 | Accounting Forum | 2014 | 18 Pages |
Abstract
Analysis and debate on the roles of accounting in human rights issues is an emerging topic of research. This study draws attention to certain human rights dilemmas arising from investment initiatives of transnational corporations within the Tanzanian socio-political and economic context. Evidence is provided on how accounting operates in resolving such dilemmas through an examination of foreign direct investment episodes where the state has agreed contracts with transnational corporations in the mining sector of Tanzania. The study finally considers the possibility of corporate governance reforms informed by accounting ideas in order to promote realisation of human rights alongside other interests.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Sarah Lauwo, Olatunde Julius Otusanya,