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Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives

Lookup NU author(s): Professor Louise Crawford

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND).


Abstract

© 2019 Elsevier Ltd. We draw upon the critical accounting literature to theorise what we see here as an accounting mobilisation and functioning in context. The manifestation entails ostensibly a progressive transparency and accountability and merits critical attention vis-à-vis concerns to better link accounting with the common good. We here find Gallhofer et al. (2015) and Gallhofer and Haslam (2017), with their appreciation of ‘emancipatory’ dimensions of accounting and how accounting can become ‘more (or less) emancipatory’, a useful framing, especially if, informed by critical studies that have problematised dimensions of transparency and accountability systems, their notions of the complex and multifaceted ambivalence of accounting systems are elaborated more explicitly vis-à-vis transparency and accountability. We focus upon the UK's implementation of Chapter 10 of the EU's Accounting Directive (and the equivalent Transparency Directive provisions), which is ostensibly progressive legislation prescribing Reports on Payments to Governments. Our empirical study indicates both progressive and problematic dimensions of the accounting and its dynamics in context, extending theoretical appreciation including for praxis


Publication metadata

Author(s): Chatzivgeri E, Chew L, Crawford L, Gordon M, Hasslam J

Publication type: Article

Publication status: Published

Journal: Critical Perspectives on Accounting

Year: 2020

Volume: 67-68

Print publication date: 01/03/2020

Online publication date: 16/02/2019

Acceptance date: 03/02/2019

Date deposited: 06/02/2019

ISSN (print): 1045-2354

ISSN (electronic): 1095-9955

Publisher: Academic Press

URL: https://doi.org/10.1016/j.cpa.2019.02.001

DOI: 10.1016/j.cpa.2019.02.001


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