Narrative accounting for mining in Ghana: An old defence against a new threat?
Author
Abstract
Suggested Citation
DOI: 10.1016/j.resourpol.2021.102439
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Ataur Belal & Robin Roberts, 2010. "Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh," Journal of Business Ethics, Springer, vol. 97(2), pages 311-324, December.
- Ejiogu, Amanze & Ejiogu, Chibuzo & Ambituuni, Ambisisi, 2019. "The dark side of transparency: Does the Nigeria extractive industries transparency initiative help or hinder accountability and corruption control?," The British Accounting Review, Elsevier, vol. 51(5).
- Rezaee, Zabihollah, 2016. "Business sustainability research: A theoretical and integrated perspective," Journal of Accounting Literature, Elsevier, vol. 36(C), pages 48-64.
- Bice, Sara & Brueckner, Martin & Pforr, Christof, 2017. "Putting social license to operate on the map: A social, actuarial and political risk and licensing model (SAP Model)," Resources Policy, Elsevier, vol. 53(C), pages 46-55.
- Essah, Marcellinus & Andrews, Nathan, 2016. "Linking or de-linking sustainable mining practices and corporate social responsibility? Insights from Ghana," Resources Policy, Elsevier, vol. 50(C), pages 75-85.
- Robert Strand & R. Freeman & Kai Hockerts, 2015. "Corporate Social Responsibility and Sustainability in Scandinavia: An Overview," Journal of Business Ethics, Springer, vol. 127(1), pages 1-15, March.
- Tommaso Ramus & Antonino Vaccaro, 2017. "Stakeholders Matter: How Social Enterprises Address Mission Drift," Journal of Business Ethics, Springer, vol. 143(2), pages 307-322, June.
- Hall, Matthew & Millo, Yuval & Barman, E, 2015. "Who and what really counts? Stakeholder prioritization and accounting for social value," LSE Research Online Documents on Economics 62354, London School of Economics and Political Science, LSE Library.
- Matthew Hall & Yuval Millo & Emily Barman, 2015. "Who and What Really Counts? Stakeholder Prioritization and Accounting for Social Value," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 907-934, November.
- Dominique Diouf & Olivier Boiral, 2017. "The quality of sustainability reports and impression management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(3), pages 643-667, March.
- Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
- Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Stefan Schaltegger & Igor Álvarez Etxeberria & Eduardo Ortas, 2017. "Innovating Corporate Accounting and Reporting for Sustainability – Attributes and Challenges," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 113-122, March.
- Prno, Jason, 2013. "An analysis of factors leading to the establishment of a social licence to operate in the mining industry," Resources Policy, Elsevier, vol. 38(4), pages 577-590.
- Carol A. Tilt, 2016. "Corporate social responsibility research: the importance of context," International Journal of Corporate Social Responsibility, Springer, vol. 1(1), pages 1-9, December.
- Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
- Moffat, Kieren & Zhang, Airong, 2014. "The paths to social licence to operate: An integrative model explaining community acceptance of mining," Resources Policy, Elsevier, vol. 39(C), pages 61-70.
- Ronald K. Mitchell & Harry J. Van Buren III & Michelle Greenwood & R. Edward Freeman, 2015. "Stakeholder Inclusion and Accounting for Stakeholders," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 851-877, November.
- Mellemvik, Frode & Monsen, Norvald & Olson, Olov, 1988. "Functions of accounting -- a discussion," Scandinavian Journal of Management, Elsevier, vol. 4(3-4), pages 101-119.
- Hilson, Gavin & Murck, Barbara, 2000. "Sustainable development in the mining industry: clarifying the corporate perspective," Resources Policy, Elsevier, vol. 26(4), pages 227-238, December.
- Andrew Ngawenja Mzembe & Julia Meaton, 2014. "Driving Corporate Social Responsibility in the Malawian Mining Industry: A Stakeholder Perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(4), pages 189-201, July.
- Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
- Mercer-Mapstone, Lucy & Rifkin, Will & Louis, Winnifred & Moffat, Kieren, 2019. "Power, participation, and exclusion through dialogue in the extractive industries: Who gets a seat at the table?," Resources Policy, Elsevier, vol. 61(C), pages 190-199.
- Parsons, Richard & Lacey, Justine & Moffat, Kieren, 2014. "Maintaining legitimacy of a contested practice: How the minerals industry understands its ‘social licence to operate’," Resources Policy, Elsevier, vol. 41(C), pages 83-90.
- Frank Vanclay & Philippe Hanna, 2019. "Conceptualizing Company Response to Community Protest: Principles to Achieve a Social License to Operate," Land, MDPI, vol. 8(6), pages 1-31, June.
- Mahmood Ahmed Momin, 2013. "Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh," Accounting Forum, Taylor & Francis Journals, vol. 37(2), pages 150-161, June.
- Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
- Francesco Perrini & Antonio Tencati, 2006. "Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 296-308, September.
- Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
- Lavoie, Don, 1987. "The accounting of interpretations and the interpretation of accounts: The communicative function of "the language of business"," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 579-604, October.
- Hilson, Gavin, 2012. "Corporate Social Responsibility in the extractive industries: Experiences from developing countries," Resources Policy, Elsevier, vol. 37(2), pages 131-137.
- Virginia Haufler, 2010. "Disclosure as Governance: The Extractive Industries Transparency Initiative and Resource Management in the Developing World," Global Environmental Politics, MIT Press, vol. 10(3), pages 53-73, August.
- Haslinda Yusoff & Glen Lehman & Noraini Mohd Nasir, 2006. "Environmental engagements through the lens of disclosure practices: A Malaysian story," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 122-148, July.
- Schepis, Daniel, 2020. "Understanding Indigenous Reconciliation Action Plans from a corporate social responsibility perspective," Resources Policy, Elsevier, vol. 69(C).
- Alberto Fonseca, 2010. "How credible are mining corporations' sustainability reports? a critical analysis of external assurance under the requirements of the international council on mining and metals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(6), pages 355-370, November.
- Adams, Carol A. & Frost, Geoffrey R., 2008.
"Integrating sustainability reporting into management practices,"
Accounting forum, Elsevier, vol. 32(4), pages 288-302.
- Carol A. Adams & Geoffrey R. Frost, 2008. "Integrating sustainability reporting into management practices," Accounting Forum, Taylor & Francis Journals, vol. 32(4), pages 288-302, December.
- Santiago, Ana Lúcia & Demajorovic, Jacques & Rossetto, Dennys Eduardo & Luke, Hanabeth, 2021. "Understanding the fundamentals of the Social Licence to Operate: Its evolution, current state of development and future avenues for research," Resources Policy, Elsevier, vol. 70(C).
- Unerman, Jeffrey & Bennett, Mark, 2004. "Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 685-707, October.
- David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
- Sylvie Berthelot & Michel Coulmont & Vanessa Serret, 2012. "Do Investors Value Sustainability Reports? A Canadian Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(6), pages 355-363, November.
- Owen, John R. & Kemp, Deanna, 2013. "Social licence and mining: A critical perspective," Resources Policy, Elsevier, vol. 38(1), pages 29-35.
- Jill Frances Solomon & Aris Solomon, 2006. "Private social, ethical and environmental disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 564-591, July.
- Öberseder, Magdalena & Schlegelmilch, Bodo B. & Murphy, Patrick E., 2013. "CSR practices and consumer perceptions," Journal of Business Research, Elsevier, vol. 66(10), pages 1839-1851.
- Teschner, Benjamin, 2013. "How you start matters: A comparison of Gold Fields' Tarkwa and Damang Mines and their divergent relationships with local small-scale miners in Ghana," Resources Policy, Elsevier, vol. 38(3), pages 332-340.
- Bush, Ray, 2009. "'Soon there will be no-one left to take the corpses to the morgue': Accumulation and abjection in Ghana's mining communities," Resources Policy, Elsevier, vol. 34(1-2), pages 57-63.
- Caradonna, Jeremy L., 2014. "Sustainability: A History," OUP Catalogue, Oxford University Press, number 9780199372409.
- Osamuyimen Egbon & Uwafiokun Idemudia & Kenneth Amaeshi, 2018. "Shell Nigeria’s Global Memorandum of Understanding and corporate-community accountability relations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 51-74, January.
- Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
- Momin, Mahmood Ahmed, 2013. "Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh," Accounting forum, Elsevier, vol. 37(2), pages 150-161.
- Sylvie Berthelot & Michel Coulmont & Vanessa Serret, 2012. "Do Investors Value Sustainability Reports? A Canadian Study," Post-Print hal-02417765, HAL.
- Francis Xavier Dery Tuokuu & Uwafiokun Idemudia & Eugene B. G Bawelle & John Bosco Baguri Sumani, 2020. "Criminalization of “galamsey” and livelihoods in Ghana: Limits and consequences," Natural Resources Forum, Blackwell Publishing, vol. 44(1), pages 52-65, February.
- Cairns, Robert D., 2006. "On accounting for sustainable development and accounting for the environment," Resources Policy, Elsevier, vol. 31(4), pages 211-216, December.
- 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.
- Brueckner, Martin & Eabrasu, Marian, 2018. "Pinning down the social license to operate (SLO): The problem of normative complexity," Resources Policy, Elsevier, vol. 59(C), pages 217-226.
- Obed Adonteng‐Kissi & Barbara Adonteng‐Kissi, 2018. "Precarious work or sustainable livelihoods? Aligning Prestea's Programme with the development dialogue on artisanal and small‐scale mining," Natural Resources Forum, Blackwell Publishing, vol. 42(2), pages 123-137, May.
- Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
- Prno, Jason & Scott Slocombe, D., 2012. "Exploring the origins of ‘social license to operate’ in the mining sector: Perspectives from governance and sustainability theories," Resources Policy, Elsevier, vol. 37(3), pages 346-357.
- Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
- Kwesi Amponsah-Tawiah & Kwasi Dartey-Baah, 2016. "Corporate Social Responsibility in Ghana: A Sectoral Analysis," CSR, Sustainability, Ethics & Governance, in: Stephen Vertigans & Samuel O. Idowu & René Schmidpeter (ed.), Corporate Social Responsibility in Sub-Saharan Africa, edition 1, chapter 0, pages 189-216, Springer.
- David L. Owen & Tracey Swift & Karen Hunt, 2001. "Questioning the Role of Stakeholder Engagement in Social and Ethical Accounting, Auditing and Reporting," Accounting Forum, Taylor & Francis Journals, vol. 25(3), pages 264-282, September.
- 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.
- Evangeline Elijido‐Ten & Louise Kloot & Peter Clarkson, 2010. "Extending the application of stakeholder influence strategies to environmental disclosures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(8), pages 1032-1059, October.
- Brendan O'Dwyer & Jeffrey Unerman & Elaine Hession, 2005. "User needs in sustainability reporting: Perspectives of stakeholders in Ireland," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 759-787.
- Belal, Ataur Rahman & Cooper, Stuart M. & Khan, Niaz Ahmed, 2015. "Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 44-58.
- Caroline D. Ditlev‐Simonsen & Fred Wenstøp, 2013. "How stakeholders view stakeholders as CSR motivators," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 9(1), pages 137-147, March.
- Tom Kuhlman & John Farrington, 2010. "What is Sustainability?," Sustainability, MDPI, vol. 2(11), pages 1-13, November.
- Teschner, Benjamin A., 2012. "Small-scale mining in Ghana: The government and the galamsey," Resources Policy, Elsevier, vol. 37(3), pages 308-314.
- Hilson, Gavin, 2002. "Harvesting mineral riches: 1000 years of gold mining in Ghana," Resources Policy, Elsevier, vol. 28(1-2), pages 13-26.
- Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
- Juniati Gunawan, 2015. "Corporate social disclosures in Indonesia: stakeholders’ influence and motivation," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(3), pages 535-552, August.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Che Fatimah Che Kasim & Haslinda Yusoff & Fadzlina Mohd Fahmi, 2024. "Systematic Literature Review (SLR) on the Roles of Accountants and Challenges Towards Sustainability Accounting and Reporting," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(11), pages 796-808, November.
- Blesia, Jhon Urasti & Dixon, Keith & Lord, Beverley Rae, 2023. "Indigenous experiences and perspectives on a mining corporation's community relations and development activities," Resources Policy, Elsevier, vol. 80(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Alberto Diantini & Salvatore Eugenio Pappalardo & Tim Edwards Powers & Daniele Codato & Giuseppe Della Fera & Marco Heredia-R & Francesco Facchinelli & Edoardo Crescini & Massimo De Marchi, 2020. "Is this a Real Choice? Critical Exploration of the Social License to Operate in the Oil Extraction Context of the Ecuadorian Amazon," Sustainability, MDPI, vol. 12(20), pages 1-24, October.
- Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
- Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
- Yıldız, Taşkın Deniz & Kural, Orhan, 2020. "The effects of the mining operation activities permit process on the mining sector in Turkey," Resources Policy, Elsevier, vol. 69(C).
- Stuart, Alice & Bond, Alan & Franco, Aldina M.A. & Baker, Julia & Gerrard, Chris & Danino, Vittoria & Jones, Kylie, 2023. "Conceptualising social licence to operate," Resources Policy, Elsevier, vol. 85(PA).
- Belal, Ataur Rahman & Cooper, Stuart M. & Roberts, Robin W., 2013. "Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies," Accounting forum, Elsevier, vol. 37(2), pages 81-91.
- Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
- Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
- Santiago, Ana Lúcia & Demajorovic, Jacques & Rossetto, Dennys Eduardo & Luke, Hanabeth, 2021. "Understanding the fundamentals of the Social Licence to Operate: Its evolution, current state of development and future avenues for research," Resources Policy, Elsevier, vol. 70(C).
- Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
- Bice, Sara & Brueckner, Martin & Pforr, Christof, 2017. "Putting social license to operate on the map: A social, actuarial and political risk and licensing model (SAP Model)," Resources Policy, Elsevier, vol. 53(C), pages 46-55.
- Woźniak, Justyna & Jurczyk, Weronika, 2022. "SLO in CSR perspective - A comparative case study from Poland (2018–2020)," Resources Policy, Elsevier, vol. 77(C).
- Pouresmaieli, Mahdi & Ataei, Mohammad & Nouri Qarahasanlou, Ali & Barabadi, Abbas, 2024. "Corporate social responsibility in complex systems based on sustainable development," Resources Policy, Elsevier, vol. 90(C).
- Marian Eabrasu & Martin Brueckner & Rochelle Spencer, 2021. "A social licence to operate legitimacy test: Enhancing sustainability through contact quality," Post-Print hal-04455602, HAL.
- António Mateus & Luís Martins, 2021. "Building a mineral-based value chain in Europe: the balance between social acceptance and secure supply," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 34(2), pages 239-261, July.
- Brueckner, Martin & Eabrasu, Marian, 2018. "Pinning down the social license to operate (SLO): The problem of normative complexity," Resources Policy, Elsevier, vol. 59(C), pages 217-226.
- Badera Jarosław, 2014. "Problems of the social non-acceptance of mining projects with particular emphasis on the European Union – a literature review," Environmental & Socio-economic Studies, Sciendo, vol. 2(1), pages 27-34, March.
- Mercer-Mapstone, Lucy & Rifkin, Will & Moffat, Kieren & Louis, Winnifred, 2017. "Conceptualising the role of dialogue in social licence to operate," Resources Policy, Elsevier, vol. 54(C), pages 137-146.
- Konstantinos Komnitsas, 2020. "Social License to Operate in Mining: Present Views and Future Trends," Resources, MDPI, vol. 9(6), pages 1-15, June.
- Omotehinse, Adeyinka O. & De Tomi, Giorgio, 2020. "Managing the challenges of obtaining a social license to operate in the pre-mining phase: A focus on the oil sands communities in Ondo State, Nigeria," World Development Perspectives, Elsevier, vol. 18(C).
More about this item
Keywords
Sustainability; Accounting; Ghanaians; Mining sector; Social licence;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jrpoli:v:74:y:2021:i:c:s0301420721004487. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/30467 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.