Introducing Critical Accounting for Governance as a Tool in Exploring the Commercial Determinants of Health

Document Type : Viewpoint


1 Department of Management, University of St Andrews, St Andrews, UK

2 School of Social and Political Science, University of Edinburgh, Edinburgh, UK

3 MRC/CSO Social and Public Health Sciences Unit, University of Glasgow, Glasgow, UK


Introduction and Context


Commercial determinants of health (CDoH) are defined by the World Health Organization (WHO)1 as comprising “private sector activities that affect people’s health positively or negatively.” They “arise in the context of the provision of goods or services for payment and include commercial activities, as well as the environment in which commerce takes place.” Emerging literature examines the various health effects of commercial actors, such as lobbying and policy influence, product marketing and consumption and through systemlevel effects.2...(Read more...)


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  • Receive Date: 24 May 2023
  • Revise Date: 24 August 2023
  • Accept Date: 20 November 2023
  • First Publish Date: 21 November 2023