Research Repository

Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania

Lauwo, Sarah and Olatunde, Julius Otusanya (2013) 'Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania.' Accounting Forum. ISSN 0155-9982

Full text not available from this repository.

Abstract

Analysis and debate on the roles of accounting in human rights issues is an emerging topic of research. This study draws attention to certain human rights dilemmas arising from investment initiatives of transnational corporations within the Tanzanian socio-political and economic context. Evidence is provided on how accounting operates in resolving such dilemmas through an examination of foreign direct investment episodes where the state has agreed contracts with transnational corporations in the mining sector of Tanzania. The study finally considers the possibility of corporate governance reforms informed by accounting ideas in order to promote realisation of human rights alongside other interests.

Item Type: Article
Uncontrolled Keywords: Accounting; Accountability; Social accounting; Human rights; Globalisation; Developing countries; Tanzania
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Jim Jamieson
Date Deposited: 29 Aug 2013 13:21
Last Modified: 13 Nov 2015 15:04
URI: http://repository.essex.ac.uk/id/eprint/7470

Actions (login required)

View Item View Item