Meditari Accountancy Research: Volume 32 Issue 1

Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research

Grant Samkin, Dessalegn Getie Mihret, Tesfaye Lemma

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected…

A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice

Marcello Angotti, Aracéli Cristina de S. Ferreira, Teresa Eugénio, Manuel Castelo Branco

This study seeks to collaborate with the discussions on the usefulness of the narrative approach in accounting. In this context, this study aims to elaborate small collective…

Accounts and counter-accounts: accounting and accountability for asbestos-related liabilities

Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma, Grant Samkin

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate…

Accountabilities and stakeholder expectations regarding asbestos-free building materials supply chain: an actor-network theory perspective

Lalitha Ukwatte, Tehmina Khan, Pavithra Siriwardhane, Sarath Lal Ukwatte Jalathge

The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to…

Accounting for a mining company’s transformation in Ukraine

Olga Iermolenko, Anders Hersinger

This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the…

Accounting infrastructure and promissory sustainable extractive industries: an actor-network theory analysis

Hang Tran, Lan Anh Nguyen, Tesfaye Lemma

This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in…

Extractive sector governance: does a nexus of accountability render local extractive industries transparency initiatives ineffective?

Olayinka Moses, Dimu Ehalaiye, Matthew Sorola, Philippe Lassou

The purpose of this study is to examine the Nigerian Extractive Industry Transparency Initiative’s (NEITI) ineffectiveness in delivering public accountability to Nigerian…

Interrogating the environmental accountability of foreign oil and gas companies in Basra, Iraq: a stakeholder theory perspective

Leanne J. Morrison, Alia Alshamari, Glenn Finau

This paper aims to interrogate the accountabilities of the foreign companies which have directly invested in the Iraqi oil and gas industry.

Sustainability control systems in short-term operational and long-term strategic decision-making

Sanjaya C. Kuruppu, Markus J. Milne, Carol A. Tilt

This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term…