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Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949

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  • Maltby, Josephine
  • Tsamenyi, Mathew

Abstract

Gold mining played a major role in the extraction of surplus value by colonial powers in Africa. The paper examines the role of narrative accounting disclosure in the gold mining industry in colonial Ghana (the Gold Coast) during the period 1900–1949. Narrative accounting disclosure was deployed in the extraction of value by English gold mining companies, in raising capital via a series of “gold booms” and subsequently in defending the companies’ labour policies in the face of trade union resistance. The paper concludes that an accounting disclosure was an important part of the strategy of the gold mining companies in promoting and legitimising themselves.

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  • Maltby, Josephine & Tsamenyi, Mathew, 2010. "Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 390-401.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:5:p:390-401
    DOI: 10.1016/j.cpa.2010.03.001
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    Cited by:

    1. Decker, Stephanie, 2012. "The silence of the archive: post-colonialism and the practice of historical reconstruction from archival evidence," MPRA Paper 37280, University Library of Munich, Germany.
    2. Uche, Chinyere & Khalid, Sharif, 2022. "Corporate reporting on conflict: A struggle over land," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    3. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    4. Abdelrehim, Neveen & Maltby, Josephine & Toms, Steven, 2012. "Accounting for power and control: The Anglo-Iranian oil nationalisation of 1951," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 595-607.
    5. Harney, Nicholas DeMaria, 2011. "Accounting for African migrants in Naples, Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 644-653.
    6. Power, Sean Bradley & Brennan, Niamh M., 2022. "Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    7. Dixon, Keith & Gaffikin, Michael, 2014. "Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 683-708.
    8. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).

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