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1 – 10 of 53In November, a New York court unsealed an indictment by US prosecutors in which an Indian national is accused of conspiring to murder the individual under the direction of an…
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DOI: 10.1108/OXAN-DB284432
ISSN: 2633-304X
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Geographic
Topical
INDIA/US: Plot controversy will not derail partnership
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DOI: 10.1108/OXAN-ES284186
ISSN: 2633-304X
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Topical
YEMEN: Huthis are maneuvring amid Gaza war
Grant Samkin, Dessalegn Getie Mihret and 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…
Abstract
Purpose
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 alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.
Design/methodology/approach
Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.
Findings
While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.
Research limitations/implications
The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.
Originality/value
This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.
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Eko Eko has been imprisoned since February on suspicion of being one of the masterminds of the January 2023 assassination of radio journalist Martinez Zogo, an affair that has…
The killing of Hamas leaders abroad follows existing Israeli policy. However, the greater significance stems from the challenge presented to the wider Iranian ‘Axis of…
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DOI: 10.1108/OXAN-DB284376
ISSN: 2633-304X
Keywords
Geographic
Topical
The Rajapaksa regime over the 2005–2022 period promoted a national-popular project based on a militarised Sinhala-Buddhist nationalism promoting a market-driven rentier economy…
Abstract
The Rajapaksa regime over the 2005–2022 period promoted a national-popular project based on a militarised Sinhala-Buddhist nationalism promoting a market-driven rentier economy. It illustrated a form of patrimonial capitalism undermining public accountability and the efficacy of the state bureaucracy. This popular-national project was dependent on strengthening ties with China while distancing relations with India and the Global North (USA and the EU). The ways in which the external relations were coordinated reinforced discrimination against Tamil and Muslim communities, while disregarding their demands for justice and reparations. The increasing integration of the economy with financial markets, driven by the Central Bank, amplified the commercialisation of the state, restraining public revenues and state oversight. Meanwhile, the militarisation of the state involved the commercialisation of the military, opaque military budgets and violent repression of protests. The Rajapaksa regime, which enabled a minority-privileged (leisure) class to culturally flourish in regulated safe spaces, also instigated multiple protests from below demanding democracy as well as justice.
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