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Hegemonic Influence and Selectivity in Financial Accountability Discharge: Evidence from Ghana’s Oil and Gas Sector

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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 and 2003b), Joseph (2002 and 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.
    Original languageEnglish
    Article number102762
    JournalCritical Perspectives on Accounting
    Volume100
    Early online date8 Aug 2024
    DOIs
    Publication statusPublished - Dec 2024

    Keywords

    • Ghana
    • Financial Accountability
    • Oil and Gas
    • Natural Resources
    • Hegemony

    ASJC Scopus subject areas

    • Accounting
    • Finance
    • Sociology and Political Science
    • Information Systems and Management

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