Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-08-08 DOI:10.1016/j.cpa.2024.102762

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Abstract

This paper compares the extent of engagement between the Ghanaian government and the nation’s oil and gas firms with the nature of the financial accountability offered by each of these parties to the citizenry. The findings indicate that whilst the Ghanaian government and the nation’s oil firms pay (at best) cursory regard to societal needs for information and engagement, when interacting with each other an effective and unapologetic form of discharge exists, suggesting the existence of an exclusionary hegemony. We mobilize elements of work by Jessop, 2003a, Jessop, 2003b, Joseph, 2002, Joseph, 2003 and Andrew and Baker (2020) to contextualise the evidence around recent theoretical debates on selectivity in information flows and accountability discharge in developing nation settings.

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霸权影响与财务责任履行的选择性：加纳石油和天然气部门的证据

本文比较了加纳政府与国家石油和天然气公司之间的接触程度，以及这两方各自对公民承担的财务责任的性质。研究结果表明，虽然加纳政府和国家石油公司（充其量）粗略地考虑了社会对信息和参与的需求，但在彼此互动时，却存在着一种有效的、毫不掩饰的排放形式，这表明排斥性霸权的存在。我们借鉴了杰索普（Jessop, 2003a）、杰索普（Jessop, 2003b）、约瑟夫（Joseph, 2002）、约瑟夫（Joseph, 2003）以及安德鲁和贝克（Andrew and Baker, 2020）等人的研究成果，将这些证据与最近关于发展中国家信息流动的选择性和责任履行的理论辩论结合起来。

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations