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Keywords: Extractive industries
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Journal Articles
Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2024) 32 (1): 1–41.
Published: 06 February 2024
...Grant Samkin; Dessalegn Getie Mihret; Tesfaye Lemma 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...
Journal Articles
Accounting infrastructure and promissory sustainable extractive industries: an actor-network theory analysis
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2024) 32 (1): 151–175.
Published: 15 August 2023
...Hang Tran; Lan Anh Nguyen; Tesfaye Lemma Purpose This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor...
