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Expert briefing
Publication date: 9 January 2024

In 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…

Executive summary
Publication date: 21 December 2023

INDIA/US: Plot controversy will not derail partnership

Details

DOI: 10.1108/OXAN-ES284186

ISSN: 2633-304X

Keywords

Geographic
Topical
Executive summary
Publication date: 8 November 2023

YEMEN: Huthis are maneuvring amid Gaza war

Details

DOI: 10.1108/OXAN-ES283222

ISSN: 2633-304X

Keywords

Geographic
Topical

Abstract

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Fractal Leadership
Type: Book
ISBN: 978-1-83797-108-4

Abstract

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Toxic Humans
Type: Book
ISBN: 978-1-83753-977-2

Abstract

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The Sociological Inheritance of the 1960s: Historical Reflections on a Decade of Changing Thought
Type: Book
ISBN: 978-1-80382-805-3

Article
Publication date: 6 February 2024

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.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Expert briefing
Publication date: 3 January 2024

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…

Details

DOI: 10.1108/OXAN-DB284328

ISSN: 2633-304X

Keywords

Geographic
Topical
Expert briefing
Publication date: 5 January 2024
Expert Briefings Powered by Oxford Analytica

Israel-Hamas-Hezbollah manoeuvring endangers Lebanon

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…

Book part
Publication date: 17 October 2023

S. Janaka Biyanwila

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.

Details

Debt Crisis and Popular Social Protest in Sri Lanka: Citizenship, Development and Democracy Within Global North–South Dynamics
Type: Book
ISBN: 978-1-83797-022-3

Keywords

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