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Corporate reporting on conflict: A struggle over land

Research output: Contribution to journalArticlepeer-review

5 Citations (Scopus)

Abstract

This paper explores how discourse is used as a strategic resource in boundary work to confront conflict between large scale mining companies and artisanal small-scale miners for legitimacy management. This research process involves relying on a case study of corporate reporting by AngloGold Ashanti and interviews with mainly managers working in large-scale mining companies in Ghana. This study is positioned within a post-colonial context which enables us to explain how colonial legacies in Ghana have created conditions that generate conflict over land between large-scale mining companies and artisanal small-scale miners. This paper utilises the theory of discourse, boundary work, and legitimacy. First, this paper draws attention to corporate use of discourse of physical conflict as opposed to legal conflict in the creation of distinction for the legitimisation of violence against artisanal small-scale miners in reporting. Second, this paper suggests that the language of corporate reports lend support to post-colonial ideologies. Specifically, it suggests that corporate discourse of conflict enables post-colonialism to thrive in Ghana by contributing to the erasure of the historical rights of indigenes to land ownership. It also conceals the negatives consequences of State adoption of colonial legacies that benefit large-scale mining companies. Third, this paper suggests that conflict over land is rooted in colonial legacies.

Original languageEnglish
Article number102340
JournalCritical Perspectives on Accounting
Volume89
Early online date16 Jul 2021
DOIs
Publication statusPublished - 3 Dec 2022

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 16 - Peace, Justice and Strong Institutions
    SDG 16 Peace, Justice and Strong Institutions

Keywords

  • Boundary work
  • Colonial
  • Conflict
  • Discourse
  • Mining
  • Reporting

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