Sarah Lauwo - Academia.edu (original) (raw)

Papers by Sarah Lauwo

EThOS - Electronic Theses Online ServiceGBUnited Kingdo

Corporate Social Responsibility and Environmental Management, 2012

Given the scant literature of corporate social responsibility (CSR) reporting on mainland China, ... more Given the scant literature of corporate social responsibility (CSR) reporting on mainland China, especially in the Western academia, the present paper aims at providing an overview of the CSR reporting requirements in that country. A comparison with major reporting trends such as the adoption of GRI-G3 is made to further understand the development of CSR in China. A literature review of prior studies is also conducted concerning CSR in China, especially those which are available only in the Chinese language. In summary, the overview indicates that CSR reporting in China is at a very preliminary stage and more empirical research in this area is urgently called for.

Critical Perspectives on Accounting, 2008

The paper considers the culpability of accounting users and practitioners in the practice of slav... more The paper considers the culpability of accounting users and practitioners in the practice of slavery in the British Empire and antebellum U.S. from the perspectives of virtue in accounting; 18th and 19th century political opinion on humanity, justice and property rights; and finally accounting's potential to support emancipation in society rather than repression. Through the eyes of contemporaries it shows that accounting can be condemned as morally unjust in its support of slavery for its alienation of the intrinsic property rights of individuals. However, the role of accounting was not entirely negative. On the one hand, it attempted to align the objectives of the agents with the health and safety of the slaves in order to conserve life and preserve the value of the inventory. On the other, it facilitated emancipation in the lead up to freedom, and through the compensation process that was intended to align the objectives of the owners with those of the abolition movement. The manner in which

Journal of Financial Crime

Purpose The mobilising domestic resources, in particular, taxation, is key to unlocking the resou... more Purpose The mobilising domestic resources, in particular, taxation, is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance. This study aims to share the perception that the tax arrangements of states and the transnational corporations (TNCs) of developed states have a critical effect on the development prospects of the less powerful states in developing countries. Design/methodology/approach This paper locates the role of TNCs tax practice within the broader dynamics of globalisation and the pursuit of profits, to argue that the drive of TNCs for higher profits can enrich our understanding of why some TNCs engage in tax dodging. This paper used publicly available evidence to shed light on the role played by TNCs in tax dodging practices in developing countries. Findings The evidence shows that tax havens and offshore financial centres, shaped by globalisation, are major structures facilitating the sophisticated tax schemes ...

African J. of Accounting, Auditing and Finance, 2013

A number of studies and reports have associated corruption with the misuse of public office for p... more A number of studies and reports have associated corruption with the misuse of public office for private financial gain, but they have rarely examined the involvement of corporate executives in fraudulent and corrupt financial practices. This paper argues that the recent banking crisis in Nigeria has exposed the activities of bank executives in corruption and fraudulent practices. The paper locates the role of corporate executives within the institutional anomie theory called American dream' theory, whereby the pursuit of monetary success has come to dominate society and non-economic institutions have tended to become subservient to the economy. The paper argues that, given the strong and relentless pressure for everyone to succeed, understood in terms of an inherently elusive monetary goal, people formulate wants and desires that are difficult, if not impossible, to satisfy within the ambit of legally permissible behaviour. The paper uses publicly available data to show that bank executives and directors are involved in corrupt practices in Nigeria which have had negative outcomes. Evidence is provided to show that, in pursuit of their own personal desires to accumulate capital, corporate executives have designed novel schemes to circumvent laws and regulations. The paper encourages reflection on predatory banking practices and offers some suggestions for reform.

Journal of Money Laundering Control, 2012

Purpose – In addition to contributing to the supply side of corruption in Africa, the West has hi... more Purpose – In addition to contributing to the supply side of corruption in Africa, the West has historically played a major role in laundering the proceeds. The Offshore Financial Centres (OFCs) are characterised as jurisdictions that attract a high level of non‐resident financial activity. The purpose of this paper is to examine how senior political figures, their relatives and close associates have used OFCs in moving funds that may be a product of foreign corruption into Western countries.Design/methodology/approach – The paper locates the role of OFCs within the political economy theory of globalisation to argue that mobility of capital has been promoted by a number of advanced countries and micro‐states that use their sovereignty and law‐making powers to create an environment conducive to anti‐social practices by the major corporations and the political elite. The paper uses publicly available evidence to illuminate the role played by offshore financial centres in facilitating elite money laundering p...

Accounting Forum, 2014

Analysis and debate on the roles of accounting in human rights issues is an emerging topic of res... more 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.

Accounting, Auditing & Accountability Journal

PurposeThis paper aims to investigate the prevalence of corruption in Ghana to understand how and... more PurposeThis paper aims to investigate the prevalence of corruption in Ghana to understand how and why it has turned public procurement into a mere money-making scheme instead of a means to provide needed public goods and services.Design/methodology/approachThe study focuses on Ghana as a case study and mobilizes the monetization of politics lenses. Data are collected via interviews with key officials across the procurement sector (including the government, donors and civil society), documents, documentaries and news articles.FindingsThe findings suggest that the increasing costs of elections and political financing coupled with the costs of vote-buying, which has become informally institutionalized, intensify corruption practices and, consequently, turns public procurement into a mere source of cash for political ends. Political appointments and legalized loopholes facilitate this by helping to nullify the safeguard accounting and other control institutions are designed to provide. ...

Accounting, Auditing & Accountability Journal, 2022

PurposeThis paper examines the accountability and governance mechanisms and the challenges in a m... more PurposeThis paper examines the accountability and governance mechanisms and the challenges in a multi-stakeholder partnership seeking to implement the Sustainable Development Goals (SDGs) in a developing country (DC), namely Tanzania.Design/methodology/approachThe paper draws on work on the shift from government to governance to meta-governance to examine the SDGs framework's governance regime. The data stems from documentation, focussed group discussions and face-to-face interviews with key stakeholders involved in the localisation of SDGs in Tanzania.FindingsDespite the emphasis given by promoters of SDGs on the need for multi-stakeholder engagement, and network and market-based governance, Tanzania's hierarchical governance framed in national legislations dominated the localisation of the SDGs. The national-level meta-governance structures were somewhat dysfunctional, partly due to a lack of well-designed coordination mechanisms for collaborative engagement with key stake...

An increasing number of transnational corporations are providing socioeconomic and environmental ... more An increasing number of transnational corporations are providing socioeconomic and environmental information as a way of justifying their commitment and social obligations to the society. Drawing on themes within sociological theories, the study raises questions on the potential of the contemporary CSR reporting in giving visibility to voices of marginalised social groups within a developing country context, namely Tanzania. It argues that CSR as an aspect of social accounting disclosure has often been used as a language to legitimise the power of the privileged group in the capitalist society. The study calls for alternative reporting with potential to create visibility to the voices of the marginalised social groups about pervasive social unrest and dislocation, employee grievances and disputes, pollution and environmental degradation and other social and environmental problems which prevail in the Tanzanian mining sector but have arguably remained invisible within corporate disclosures.

In contemporary enterprise and organisational culture, many companies are increasingly willing to... more In contemporary enterprise and organisational culture, many companies are increasingly willing to increase their profits and to gain competitive advantages through indulgence in bribery, corruption, money laundering and other anti-social practices that shows little regard for social obligations and even laws. Companies cemented their social relations by claims of socially responsible and of ethical conduct, but the evidence in practice proves otherwise. The bourgeoning corporate social responsibility literature rarely examines predatory practices of MNCs even though the practices affect a variety of stakeholders. This paper draws attention to the gaps between corporate anti-corruption policy and acts. The paper used publicly available evidence to provide case studies to show that companies engaged in bribery, corruption and money laundering as against their claims of responsible social conduct. The paper argued that MNCs have used the political elite in developing countries to seek ...

In market societies people routinely have to transact with faceless corporations about whom they ... more In market societies people routinely have to transact with faceless corporations about whom they have little personal knowledge. In such societies external auditing and auditors are promoted as a trust engendering technology and watchdog with the capacity to promote a particular kind of social order. Investors and depositors in a number of banks and companies in Nigeria have lost several billions of Naira due to the anti-social practices of accountants and auditors, which has resulted in the distress of a number of banks and companies. The purpose of this paper is to stimulate debate about contemporary auditing and the role of accountants and auditing firms in causing the collapse of banks. The paper locates the role of auditors within the broader dynamics of professionalism and the pursuit of profits to argue that major accountancy firms are becoming more and more willing to increase their profits by indulging in anti-social practices that show scant regard for social norms and eve...

Critical Perspectives on Accounting

Journal of Financial Crime

Purpose “Corrupt practices” is a recurring feature of media coverage. The paper seeks to encourag... more Purpose “Corrupt practices” is a recurring feature of media coverage. The paper seeks to encourage debates about the influence of institutional structures on agency to break away from methodological individualism. This paper aims to encourage reflections on the role of both the structures and actors which have shaped the continuous expansion of corrupt practices in Nigeria. Design/methodology/approach Whilst recognising that deviant behaviour by some individuals is always possible, this paper has rejected methodological individualism and shows the value of locating anti-social practices within the broader socio-political and historical context. Within a socio-political framework, this study adopts the theories of critical realism, developmental state and globalisation to understand the relationship between social agency and society, focusing upon the institutional structures and the role of social actors. Findings The evidence shows that socio-political and economic development, pol...

Accounting, Auditing & Accountability Journal

Purpose The purpose of this paper is to investigate the claim that Western accounting reforms, in... more Purpose The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards (IPSASs) would enhance transparency and accountability and reduce corruption in patronage-based developing countries such as Nigeria. Design/methodology/approach The paper utilises the patron/clientelism framework to examine the dynamics of Western accounting reforms in the Nigerian patronage-based society, in which the institutions of governance and regulatory structures are arguably weak. The paper utilises archival data and interviews conducted with representatives of state bodies (elected politicians and officials) and professional accounting associations. Findings Results from two major reforms (the sale of government-owned residential properties in Lagos and the monetisation of fringe benefits for public officials) are presented. Despite the claim of the adoption of Western accounting standards, and in par...

Journal of Business Ethics, 2016

This paper presents a feminist analysis of corporate social responsibility (CSR) in a male-domina... more This paper presents a feminist analysis of corporate social responsibility (CSR) in a male-dominated industry within a developing country context. It seeks to raise awareness of the silencing of women’s voices in CSR reports produced by mining companies in Tanzania. Tanzania is one of the poorest countries in Africa, and women are often marginalised in employment and social policy considerations. Drawing on work by Hélène Cixous, a post-structuralist/radical feminist scholar, the paper challenges the masculinity of CSR discourses that have repeatedly masked the voices and concerns of ‘other’ marginalised social groups, notably women. Using interpretative ethnographic case studies, the paper provides much-needed empirical evidence to show how gender imbalances remain prevalent in the Tanzanian mining sector. This evidence draws attention to the dynamics faced by many women working in or living around mining areas in Tanzania. The paper argues that CSR, a discourse enmeshed with the patriarchal logic of the contemporary capitalist system, is entangled with tensions, class conflicts and struggles which need to be unpacked and acknowledged. The paper considers the possibility of policy reforms in order to promote gender balance in the Tanzanian mining sector and create a platform for women’s concerns to be voiced.

Critical Perspectives on Accounting, 2016

Nigeria is richly endowed with oil and gas resources, but the country's continued reliance on loa... more Nigeria is richly endowed with oil and gas resources, but the country's continued reliance on loans from international financial institutions raises questions about the transparency and accountability of its utilisation of the huge revenues resulting from these two resources. In order to attract international capital to bolster its revenues from sales of oil and gas, a huge proportion of which continues to be used corruptly, the World Bank has encouraged the Nigerian government to subscribe to neoliberal economic policies by enlisting accounting firms and privatising stateowned enterprises. Key justifications for this have included enhancing accountability, reducing public-sector corruption, promoting market efficiency and attracting international capital. However, this paper presents evidence of the role of accounting in the undervaluation of assets, concealment of possible malpractice, and subversion of the accountability that it should have delivered in the privatisation process. The assumption that accounting will enhance accountability, reduce public-sector corruption and promote market efficiency in privatisation, and ultimately attract investment into a crony capitalist Nigerian state, appears to be an illusion created partly through the apparent legitimacy of accounting.

Journal of Financial Crime, 2015

Purpose – This study aims to contribute to the emerging discourse on elite financial crime, with ... more Purpose – This study aims to contribute to the emerging discourse on elite financial crime, with particular attention devoted to the role played by the legislature in corrupt practices in Nigeria. Separations of power, watchdog role of legislature and ideologies have become a major influence in democratic system. Legislative power has developed as a means of providing oversight functions over the executives, thereby inhibiting fraudulent practices in governments. Design/methodology/approach – The paper argues that the political institutional structures embedded with monopoly, discretion and little or no accountability facilitate financial corrupt practices within the legislature. The paper uses publicly available evidence to show that the legislators in developing countries are actively engaged in corrupt practices. Findings – The evidence provided in this paper shows that separation of power and representative democracy had not brought about transparency and accountability in gover...

This developmental paper addresses the issue of social accounting in religious organisations. Whi... more This developmental paper addresses the issue of social accounting in religious organisations. While existing research studies have mainly focussed on the tension arising from the application of accounting principles to the sacred context, this research aims to investigate the issue of social responsibility of religious organisations. Recently, within the Church of England, which serves as a case study for this research, a move towards social responsibility targeting the local community could be identified. However, the understanding of social responsibility within the Church of England remains questionable and the involvement of the Church of England in Wonga and Credit Unions raises serious questions on the Church’s motive to engage in social responsibility practices. This study seeks to problematise the social responsibility practices within the Church of England.

EThOS - Electronic Theses Online ServiceGBUnited Kingdo

Corporate Social Responsibility and Environmental Management, 2012

Given the scant literature of corporate social responsibility (CSR) reporting on mainland China, ... more Given the scant literature of corporate social responsibility (CSR) reporting on mainland China, especially in the Western academia, the present paper aims at providing an overview of the CSR reporting requirements in that country. A comparison with major reporting trends such as the adoption of GRI-G3 is made to further understand the development of CSR in China. A literature review of prior studies is also conducted concerning CSR in China, especially those which are available only in the Chinese language. In summary, the overview indicates that CSR reporting in China is at a very preliminary stage and more empirical research in this area is urgently called for.

Critical Perspectives on Accounting, 2008

The paper considers the culpability of accounting users and practitioners in the practice of slav... more The paper considers the culpability of accounting users and practitioners in the practice of slavery in the British Empire and antebellum U.S. from the perspectives of virtue in accounting; 18th and 19th century political opinion on humanity, justice and property rights; and finally accounting's potential to support emancipation in society rather than repression. Through the eyes of contemporaries it shows that accounting can be condemned as morally unjust in its support of slavery for its alienation of the intrinsic property rights of individuals. However, the role of accounting was not entirely negative. On the one hand, it attempted to align the objectives of the agents with the health and safety of the slaves in order to conserve life and preserve the value of the inventory. On the other, it facilitated emancipation in the lead up to freedom, and through the compensation process that was intended to align the objectives of the owners with those of the abolition movement. The manner in which

Journal of Financial Crime

Purpose The mobilising domestic resources, in particular, taxation, is key to unlocking the resou... more Purpose The mobilising domestic resources, in particular, taxation, is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance. This study aims to share the perception that the tax arrangements of states and the transnational corporations (TNCs) of developed states have a critical effect on the development prospects of the less powerful states in developing countries. Design/methodology/approach This paper locates the role of TNCs tax practice within the broader dynamics of globalisation and the pursuit of profits, to argue that the drive of TNCs for higher profits can enrich our understanding of why some TNCs engage in tax dodging. This paper used publicly available evidence to shed light on the role played by TNCs in tax dodging practices in developing countries. Findings The evidence shows that tax havens and offshore financial centres, shaped by globalisation, are major structures facilitating the sophisticated tax schemes ...

African J. of Accounting, Auditing and Finance, 2013

A number of studies and reports have associated corruption with the misuse of public office for p... more A number of studies and reports have associated corruption with the misuse of public office for private financial gain, but they have rarely examined the involvement of corporate executives in fraudulent and corrupt financial practices. This paper argues that the recent banking crisis in Nigeria has exposed the activities of bank executives in corruption and fraudulent practices. The paper locates the role of corporate executives within the institutional anomie theory called American dream' theory, whereby the pursuit of monetary success has come to dominate society and non-economic institutions have tended to become subservient to the economy. The paper argues that, given the strong and relentless pressure for everyone to succeed, understood in terms of an inherently elusive monetary goal, people formulate wants and desires that are difficult, if not impossible, to satisfy within the ambit of legally permissible behaviour. The paper uses publicly available data to show that bank executives and directors are involved in corrupt practices in Nigeria which have had negative outcomes. Evidence is provided to show that, in pursuit of their own personal desires to accumulate capital, corporate executives have designed novel schemes to circumvent laws and regulations. The paper encourages reflection on predatory banking practices and offers some suggestions for reform.

Journal of Money Laundering Control, 2012

Purpose – In addition to contributing to the supply side of corruption in Africa, the West has hi... more Purpose – In addition to contributing to the supply side of corruption in Africa, the West has historically played a major role in laundering the proceeds. The Offshore Financial Centres (OFCs) are characterised as jurisdictions that attract a high level of non‐resident financial activity. The purpose of this paper is to examine how senior political figures, their relatives and close associates have used OFCs in moving funds that may be a product of foreign corruption into Western countries.Design/methodology/approach – The paper locates the role of OFCs within the political economy theory of globalisation to argue that mobility of capital has been promoted by a number of advanced countries and micro‐states that use their sovereignty and law‐making powers to create an environment conducive to anti‐social practices by the major corporations and the political elite. The paper uses publicly available evidence to illuminate the role played by offshore financial centres in facilitating elite money laundering p...

Accounting Forum, 2014

Analysis and debate on the roles of accounting in human rights issues is an emerging topic of res... more 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.

Accounting, Auditing & Accountability Journal

PurposeThis paper aims to investigate the prevalence of corruption in Ghana to understand how and... more PurposeThis paper aims to investigate the prevalence of corruption in Ghana to understand how and why it has turned public procurement into a mere money-making scheme instead of a means to provide needed public goods and services.Design/methodology/approachThe study focuses on Ghana as a case study and mobilizes the monetization of politics lenses. Data are collected via interviews with key officials across the procurement sector (including the government, donors and civil society), documents, documentaries and news articles.FindingsThe findings suggest that the increasing costs of elections and political financing coupled with the costs of vote-buying, which has become informally institutionalized, intensify corruption practices and, consequently, turns public procurement into a mere source of cash for political ends. Political appointments and legalized loopholes facilitate this by helping to nullify the safeguard accounting and other control institutions are designed to provide. ...

Accounting, Auditing & Accountability Journal, 2022

PurposeThis paper examines the accountability and governance mechanisms and the challenges in a m... more PurposeThis paper examines the accountability and governance mechanisms and the challenges in a multi-stakeholder partnership seeking to implement the Sustainable Development Goals (SDGs) in a developing country (DC), namely Tanzania.Design/methodology/approachThe paper draws on work on the shift from government to governance to meta-governance to examine the SDGs framework's governance regime. The data stems from documentation, focussed group discussions and face-to-face interviews with key stakeholders involved in the localisation of SDGs in Tanzania.FindingsDespite the emphasis given by promoters of SDGs on the need for multi-stakeholder engagement, and network and market-based governance, Tanzania's hierarchical governance framed in national legislations dominated the localisation of the SDGs. The national-level meta-governance structures were somewhat dysfunctional, partly due to a lack of well-designed coordination mechanisms for collaborative engagement with key stake...

An increasing number of transnational corporations are providing socioeconomic and environmental ... more An increasing number of transnational corporations are providing socioeconomic and environmental information as a way of justifying their commitment and social obligations to the society. Drawing on themes within sociological theories, the study raises questions on the potential of the contemporary CSR reporting in giving visibility to voices of marginalised social groups within a developing country context, namely Tanzania. It argues that CSR as an aspect of social accounting disclosure has often been used as a language to legitimise the power of the privileged group in the capitalist society. The study calls for alternative reporting with potential to create visibility to the voices of the marginalised social groups about pervasive social unrest and dislocation, employee grievances and disputes, pollution and environmental degradation and other social and environmental problems which prevail in the Tanzanian mining sector but have arguably remained invisible within corporate disclosures.

In contemporary enterprise and organisational culture, many companies are increasingly willing to... more In contemporary enterprise and organisational culture, many companies are increasingly willing to increase their profits and to gain competitive advantages through indulgence in bribery, corruption, money laundering and other anti-social practices that shows little regard for social obligations and even laws. Companies cemented their social relations by claims of socially responsible and of ethical conduct, but the evidence in practice proves otherwise. The bourgeoning corporate social responsibility literature rarely examines predatory practices of MNCs even though the practices affect a variety of stakeholders. This paper draws attention to the gaps between corporate anti-corruption policy and acts. The paper used publicly available evidence to provide case studies to show that companies engaged in bribery, corruption and money laundering as against their claims of responsible social conduct. The paper argued that MNCs have used the political elite in developing countries to seek ...

In market societies people routinely have to transact with faceless corporations about whom they ... more In market societies people routinely have to transact with faceless corporations about whom they have little personal knowledge. In such societies external auditing and auditors are promoted as a trust engendering technology and watchdog with the capacity to promote a particular kind of social order. Investors and depositors in a number of banks and companies in Nigeria have lost several billions of Naira due to the anti-social practices of accountants and auditors, which has resulted in the distress of a number of banks and companies. The purpose of this paper is to stimulate debate about contemporary auditing and the role of accountants and auditing firms in causing the collapse of banks. The paper locates the role of auditors within the broader dynamics of professionalism and the pursuit of profits to argue that major accountancy firms are becoming more and more willing to increase their profits by indulging in anti-social practices that show scant regard for social norms and eve...

Critical Perspectives on Accounting

Journal of Financial Crime

Purpose “Corrupt practices” is a recurring feature of media coverage. The paper seeks to encourag... more Purpose “Corrupt practices” is a recurring feature of media coverage. The paper seeks to encourage debates about the influence of institutional structures on agency to break away from methodological individualism. This paper aims to encourage reflections on the role of both the structures and actors which have shaped the continuous expansion of corrupt practices in Nigeria. Design/methodology/approach Whilst recognising that deviant behaviour by some individuals is always possible, this paper has rejected methodological individualism and shows the value of locating anti-social practices within the broader socio-political and historical context. Within a socio-political framework, this study adopts the theories of critical realism, developmental state and globalisation to understand the relationship between social agency and society, focusing upon the institutional structures and the role of social actors. Findings The evidence shows that socio-political and economic development, pol...

Accounting, Auditing & Accountability Journal

Purpose The purpose of this paper is to investigate the claim that Western accounting reforms, in... more Purpose The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards (IPSASs) would enhance transparency and accountability and reduce corruption in patronage-based developing countries such as Nigeria. Design/methodology/approach The paper utilises the patron/clientelism framework to examine the dynamics of Western accounting reforms in the Nigerian patronage-based society, in which the institutions of governance and regulatory structures are arguably weak. The paper utilises archival data and interviews conducted with representatives of state bodies (elected politicians and officials) and professional accounting associations. Findings Results from two major reforms (the sale of government-owned residential properties in Lagos and the monetisation of fringe benefits for public officials) are presented. Despite the claim of the adoption of Western accounting standards, and in par...

Journal of Business Ethics, 2016

This paper presents a feminist analysis of corporate social responsibility (CSR) in a male-domina... more This paper presents a feminist analysis of corporate social responsibility (CSR) in a male-dominated industry within a developing country context. It seeks to raise awareness of the silencing of women’s voices in CSR reports produced by mining companies in Tanzania. Tanzania is one of the poorest countries in Africa, and women are often marginalised in employment and social policy considerations. Drawing on work by Hélène Cixous, a post-structuralist/radical feminist scholar, the paper challenges the masculinity of CSR discourses that have repeatedly masked the voices and concerns of ‘other’ marginalised social groups, notably women. Using interpretative ethnographic case studies, the paper provides much-needed empirical evidence to show how gender imbalances remain prevalent in the Tanzanian mining sector. This evidence draws attention to the dynamics faced by many women working in or living around mining areas in Tanzania. The paper argues that CSR, a discourse enmeshed with the patriarchal logic of the contemporary capitalist system, is entangled with tensions, class conflicts and struggles which need to be unpacked and acknowledged. The paper considers the possibility of policy reforms in order to promote gender balance in the Tanzanian mining sector and create a platform for women’s concerns to be voiced.

Critical Perspectives on Accounting, 2016

Nigeria is richly endowed with oil and gas resources, but the country's continued reliance on loa... more Nigeria is richly endowed with oil and gas resources, but the country's continued reliance on loans from international financial institutions raises questions about the transparency and accountability of its utilisation of the huge revenues resulting from these two resources. In order to attract international capital to bolster its revenues from sales of oil and gas, a huge proportion of which continues to be used corruptly, the World Bank has encouraged the Nigerian government to subscribe to neoliberal economic policies by enlisting accounting firms and privatising stateowned enterprises. Key justifications for this have included enhancing accountability, reducing public-sector corruption, promoting market efficiency and attracting international capital. However, this paper presents evidence of the role of accounting in the undervaluation of assets, concealment of possible malpractice, and subversion of the accountability that it should have delivered in the privatisation process. The assumption that accounting will enhance accountability, reduce public-sector corruption and promote market efficiency in privatisation, and ultimately attract investment into a crony capitalist Nigerian state, appears to be an illusion created partly through the apparent legitimacy of accounting.

Journal of Financial Crime, 2015

Purpose – This study aims to contribute to the emerging discourse on elite financial crime, with ... more Purpose – This study aims to contribute to the emerging discourse on elite financial crime, with particular attention devoted to the role played by the legislature in corrupt practices in Nigeria. Separations of power, watchdog role of legislature and ideologies have become a major influence in democratic system. Legislative power has developed as a means of providing oversight functions over the executives, thereby inhibiting fraudulent practices in governments. Design/methodology/approach – The paper argues that the political institutional structures embedded with monopoly, discretion and little or no accountability facilitate financial corrupt practices within the legislature. The paper uses publicly available evidence to show that the legislators in developing countries are actively engaged in corrupt practices. Findings – The evidence provided in this paper shows that separation of power and representative democracy had not brought about transparency and accountability in gover...

This developmental paper addresses the issue of social accounting in religious organisations. Whi... more This developmental paper addresses the issue of social accounting in religious organisations. While existing research studies have mainly focussed on the tension arising from the application of accounting principles to the sacred context, this research aims to investigate the issue of social responsibility of religious organisations. Recently, within the Church of England, which serves as a case study for this research, a move towards social responsibility targeting the local community could be identified. However, the understanding of social responsibility within the Church of England remains questionable and the involvement of the Church of England in Wonga and Credit Unions raises serious questions on the Church’s motive to engage in social responsibility practices. This study seeks to problematise the social responsibility practices within the Church of England.