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Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949

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  • Maltby, Josephine
  • Tsamenyi, Mathew

Abstract

Gold mining played a major role in the extraction of surplus value by colonial powers in Africa. The paper examines the role of narrative accounting disclosure in the gold mining industry in colonial Ghana (the Gold Coast) during the period 1900–1949. Narrative accounting disclosure was deployed in the extraction of value by English gold mining companies, in raising capital via a series of “gold booms” and subsequently in defending the companies’ labour policies in the face of trade union resistance. The paper concludes that an accounting disclosure was an important part of the strategy of the gold mining companies in promoting and legitimising themselves.

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  • Maltby, Josephine & Tsamenyi, Mathew, 2010. "Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 390-401.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:5:p:390-401
    DOI: 10.1016/j.cpa.2010.03.001
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    Cited by:

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    4. Abdelrehim, Neveen & Maltby, Josephine & Toms, Steven, 2012. "Accounting for power and control: The Anglo-Iranian oil nationalisation of 1951," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 595-607.
    5. Harney, Nicholas DeMaria, 2011. "Accounting for African migrants in Naples, Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 644-653.
    6. Power, Sean Bradley & Brennan, Niamh M., 2022. "Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    7. Dixon, Keith & Gaffikin, Michael, 2014. "Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 683-708.
    8. Pérez-Chamorro, Vicente & Casasola-Balsells, Araceli & Gutiérrez-Hidalgo, Fernando, 2024. "A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    9. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).

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