scholarly journals Human Rights from a Social Accounting Perspective in a Post-conflict Environment: The Case of Sri Lanka

2021 ◽  
Vol 15 (4) ◽  
pp. 93-120
Author(s):  
Pavithra Siriwardhane ◽  
Prem W.S. Yapa
Keyword(s):  
Human Rights ◽  
Sri Lanka ◽  
Practical Implication ◽  
Civil Conflict ◽  
Emerging Economy ◽  
Western World ◽  
Individual Response ◽  
Social Accounting ◽  
Post Conflict ◽  
Business Entities

This paper examines how three decades of civil conflict in Sri Lanka has impacted the perceptions of the accounting practitioners with regard to human rights (both during and post-conflict). Using the legitimacy lens in social accounting and the role of the state-supported accountancy body - Institute of Chartered Accountants Sr Lanka (CASL) human rights case is investigated. Specifically, the study’s scope is on rights and the degree of legitimacy formation for which accounting associations are accountable for human rights disclosure in a post-conflict environment in an emerging economy. The study interprets documentary evidence and a survey data that was administered among the members of the CASL. The findings reveal that the civil conflict had not hindered the accountants being in parallel with the legitimacy of social accounting notions adopted by the Western world in the disclosure of human rights. At the individual response level, they perceive that the accounting discipline as agents to promote human rights disclosure in business entities. Despite the fact, that this study has a low response rate, what is generalisable is an understanding of the processes and mechanisms which relate to the way the accountants perceived human rights by themselves. The practical implication indicates that urgent measures need to be undertaken to mainstream the legitimate human rights obligations of business entities since there is no one-size-fits-all strategy in a post-conflict environment. The social implication is that awareness of human rights issues, especially among the next generation of accountants is vital since this transformation would enable them not only to be technically competent but also to be ethical in a post-conflict environment. The study contributes to the literature on perceptions of human rights in a post-conflict environment from a social accounting perspective in an emerging economy.

scholarly journals (P1-109) Violence, Health and Human Rights: Analysis of the Right to Health for Conflict Displaced Persons Living In IDP Camps in Northern Sri Lanka

2011 ◽  
Vol 26 (S1) ◽  
pp. s134-s134
Author(s):  
K. Wickramage ◽  
A. Zwi
Keyword(s):  
Human Rights ◽  
Sri Lanka ◽  
Health Sector ◽  
Civil Conflict ◽  
Right To Health ◽  
Peace Building ◽  
Internal Displacement ◽  
Health And Human Rights ◽  
Post Conflict ◽  
The Right

This presentation explores the nexus between collective violence (in the form of violent civil conflict) and health and human rights in Sri Lanka, focusing specifically on persons displaced during the most recent conflict in Northern Sri Lanka beginning in November 2008. After exploring the normative framework in relation to the right to health, the local legal framework governing internal displacement, and the related component on healthcare access, service provision, and standards will be described. By examining health cluster reports, health surveys, and case-studies, this presentation describes how the health sector responded in providing healthcare services to those war displaced living in internally displaced people (IDP) camps in Vavuniya District. The “rights based approach to health” is examined in relation to the health sector response, and key issues and challenges in meeting health protection needs are highlighted. A conceptual framework on the right to health for IDPs in Northern Sri Lanka is presented. This presentation also explores how some health interventions in the post-conflict Sri Lankan context may have acted as a bridge for peace building and reconciliation.

Using African Truth and Reconciliation Commission documentation for truth telling and reconciliation

2020 ◽  
pp. 1-5
Author(s):  
Proscovia Svärd
Keyword(s):  
Human Rights ◽  
Truth And Reconciliation Commission ◽  
International Humanitarian Law ◽  
Humanitarian Law ◽  
Truth Telling ◽  
Reconciliation Commission ◽  
Truth And Reconciliation ◽  
Post Conflict ◽  
Truth And Reconciliation Commissions ◽  
Reconciliation Process

Truth and Reconciliation Commissions (TRCs) are established to document violations of human rights and international humanitarian law in post-conflict societies. The intent is to excavate the truth to avoid political speculations and create an understanding of the nature of the conflict. The documentation hence results in a common narrative which aims to facilitate reconciliation to avoid regression to conflict. TRCs therefore do a tremendous job and create compound documentation that includes written statements, interviews, live public testimonies of witnesses and they also publish final reports based on the accumulated materials. At the end of their mission, TRCs recommend the optimal use of their documentation since it is of paramount importance to the reconciliation process. Despite this ambition, the TRCs’ documentation is often politicized and out of reach for the victims and the post-conflict societies at large. The TRCs’ documentation is instead poorly diffused into the post conflict societies and their findings are not effectively disseminated and used.

Engaging Diaspora in Reconciliation Efforts in Sri Lanka: Lessons Learnt

2020 ◽  
Vol 17 (1) ◽  
pp. 7-16
Author(s):  
Amjad Mohamed-Saleem
Keyword(s):  
Sri Lanka ◽  
Cultural Capital ◽  
Trust Building ◽  
Social And Cultural Capital ◽  
Engagement Strategies ◽  
Post Conflict ◽  
Lessons Learnt ◽  
The World ◽  
Conflict Reconciliation ◽  
National Framework

With nearly three million Sri Lankans living overseas, across the world, there is a significant role that can be played by this constituency in post-conflict reconciliation.  This paper will highlight the lessons learnt from a process facilitated by International Alert (IA) and led by the author, working to engage proactively with the diaspora on post-conflict reconciliation in Sri Lanka.  The paper shows that for any sustainable impact, it is also critical that opportunities are provided to diaspora members representing the different communities of the country to interact and develop horizontal relations, whilst also ensuring positive vertical relations with the state. The foundation of such effective engagement strategies is trust-building. Instilling trust and gaining confidence involves the integration of the diaspora into the national framework for development and reconciliation. This will allow them to share their human, social and cultural capital, as well as to foster economic growth by bridging their countries of residence and origin.

The Kenya National Commission on Human Rights under the 2010 Constitutional Dispensation

2018 ◽  
Vol 26 (2) ◽  
pp. 205-226
Author(s):  
Bonolo Ramadi Dinokopila ◽  
Rhoda Igweta Murangiri
Keyword(s):  
Human Rights ◽  
Transitional Justice ◽  
National Commission ◽  
Bill Of Rights ◽  
Institutional Perspective ◽  
Post Conflict ◽  
National Human ◽  
The Status ◽  
Protection Of Human Rights

This article examines the transformation of the Kenya National Commission on Human Rights (KNCHR) and discusses the implications of such transformation on the promotion and protection of human rights in Kenya. The article is an exposition of the powers of the Commission and their importance to the realisation of the Bill of Rights under the 2010 Kenyan Constitution. This is done from a normative and institutional perspective with particular emphasis on the extent to which the UN Principles Relating to the Status of National Institutions for the promotion and protection of human rights (the Paris Principles, 1993) have been complied with. The article highlights the role of national human rights commissions in transformative and/or transitional justice in post-conflict Kenya. It also explores the possible complementary relationship(s) between the KNCHR and other Article 59 Commissions for the better enforcement of the bill of rights.

Popular Resource Sovereignty

2018 ◽  
Author(s):  
Leif Wenar
Keyword(s):  
Human Rights ◽  
Natural Resources ◽  
Large Scale ◽  
Good Reason ◽  
Resource Curse ◽  
Civil Conflict ◽  
Popular Sovereignty ◽  
State Sovereignty ◽  
The People ◽  
Rich Countries

Article 1 of both of the major human rights covenants declares that the people of each country “shall freely dispose of their natural wealth and resources.” This chapter considers what conditions would have to hold for the people of a country to exercise this right—and why public accountability over natural resources is the only realistic solution to the “resource curse,” which makes resource-rich countries more prone to authoritarianism, civil conflict, and large-scale corruption. It also discusses why cosmopolitans, who have often been highly critical of prerogatives of state sovereignty, have good reason to endorse popular sovereignty over natural resources. Those who hope for more cosmopolitan institutions should see strengthening popular resource sovereignty as the most responsible path to achieving their own goals.

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