Lauwo, Sarah and Otusanya, Olatunde Julius (2014) Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania. Accounting Forum, 38 (2). pp. 91-108. DOI https://doi.org/10.1016/j.accfor.2013.06.002
Lauwo, Sarah and Otusanya, Olatunde Julius (2014) Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania. Accounting Forum, 38 (2). pp. 91-108. DOI https://doi.org/10.1016/j.accfor.2013.06.002
Lauwo, Sarah and Otusanya, Olatunde Julius (2014) Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania. Accounting Forum, 38 (2). pp. 91-108. DOI https://doi.org/10.1016/j.accfor.2013.06.002
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 |
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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 |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 29 Aug 2013 13:21 |
Last Modified: | 05 Dec 2024 11:45 |
URI: | http://repository.essex.ac.uk/id/eprint/7470 |