I'm inclined to agree with the reasoning in this paper. Brian Kelly summarizes: "rather than having a universal standard for Web accessibility, Web accessibility practices and policies need to be sufficiently flexible to cater for the local context... web accessibility is not an intrinsic characteristic of a digital resource but is determined by complex political, social and other contextual factors, as well as technical aspects which are the focus of WAI standardisation activities. It can therefore be inappropriate to develop legislation or focus on metrics only associated with properties of the resource."
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