Do windows behind employees count towards qualifying views?

Since furniture and movable partitions can be excluded from the view calcs, desk orientation is not really considered and just the space as a whole. So it sounds as if the space would qualify. But looking at it with how the space is really going to be used and how the occupants will be facing, the intent is not being met. Having windows behind workers can be detrimental as far as glare on surfaces from daylight. Also, the proper way to provide views to occupants is to have windows located so the occcupants only have to move their heads 90 degress or less to provide the eye relief. Anything beyong that is really not providing the views properly.