2017
DOI: 10.1108/aaaj-03-2016-2468
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International advocacy NGOs, counter accounting, accountability and engagement

Abstract: The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy … Show more

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citations
Cited by 105 publications
(151 citation statements)
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References 83 publications
(394 reference statements)
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“…The use of accounts in the Deltan oil conflicts to problematize and make visible unsustainable practices locally and to those with power to resolve these problems appears to be similar to prior studies (Apostol, 2015;Thomson et al, 2015;Vinnari and Laine, 2017). In these studies, alternative accounting practices formed part of wider activist practices to ensure social and environmental justice was achieved for affected communities (Frankental, 2011;Joutsenvirta, 2011;Tregidga, 2017) by creating opportunities for transformative engagements with and on behalf of oppressed groups (see Cooper et al, 2005;Denedo et al, 2017Denedo et al, , 2018. Our study allows us to contribute to prior research on the impact of accounting on oppressed communities through presenting evidence from those producing the accounts and from representatives of the communities directly affected by oil and gas production.…”
Section: Introductionsupporting
confidence: 52%
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“…The use of accounts in the Deltan oil conflicts to problematize and make visible unsustainable practices locally and to those with power to resolve these problems appears to be similar to prior studies (Apostol, 2015;Thomson et al, 2015;Vinnari and Laine, 2017). In these studies, alternative accounting practices formed part of wider activist practices to ensure social and environmental justice was achieved for affected communities (Frankental, 2011;Joutsenvirta, 2011;Tregidga, 2017) by creating opportunities for transformative engagements with and on behalf of oppressed groups (see Cooper et al, 2005;Denedo et al, 2017Denedo et al, , 2018. Our study allows us to contribute to prior research on the impact of accounting on oppressed communities through presenting evidence from those producing the accounts and from representatives of the communities directly affected by oil and gas production.…”
Section: Introductionsupporting
confidence: 52%
“…Nine interviewees were purposively selected after an initial documentary analysis (see Denedo et al, 2017) to understand the context and to identify the key players within this Delta arena, whilst the remaining seven participants were contacted through a snowballing approach. Our sample was restricted due to problems with accessing key individuals in the largely rural communities in the Niger Delta.…”
Section: Methodsmentioning
confidence: 99%
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“…In January 2013 Shell was legally held liable for oil pollution in Nigeria (Hennchen, 2014). In addition, wider stakeholders (specifically the communities in Niger Delta) have routinely accused Nigerian oil and gas companies of unacceptable CSR practice including using CSRRs to legitimise their operations (Denedo, Thomson, & Yonekura, 2017;Egbon, Idemudia, & Amaeshi, 2018;Ogiri, Samy, & Bampton, 2012). Particularly, Emeseh and Songi (2014) commented that IOCs in Nigeria ''… routinely publish glowing reports on their activities …'', which are not easy to verify ''owing to lack of reliable data or information from regulatory agencies' ' (p. 137).…”
Section: Introductionmentioning
confidence: 99%