کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1003729 | 937641 | 2014 | 18 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
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.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting Forum - Volume 38, Issue 2, June 2014, Pages 91–108
Journal: Accounting Forum - Volume 38, Issue 2, June 2014, Pages 91–108
نویسندگان
Sarah Lauwo, Olatunde Julius Otusanya,