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Ecological damage, human rights and oil: local advocacy NGOs dialogic action and alternative accounting practices

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  • Mercy Denedo
  • Ian Thomson
  • Akira Yonekura

Abstract

This study explores why local NGOs in the Niger Delta integrate dialogic action and accounts into their campaigns to protect the human, economic and environmental rights of indigenous communities. The NGOs considered their alternative-accounts effective in problematising the need for greater accountability, giving greater visibilities to unsustainable practices, building the capacity of the indigenous people, creating networks of engagement, giving voice to indigenous communities and addressing some of the power imbalances in this region. NGOs and local community representatives asserted that the production and communication of accounts of their suffering were making a difference and creating hope for future change.HIGHLIGHTS Pollution from oil production has led to the destruction of agricultural land, pollution of drinking water, mangrove forest, rivers and creeks and the relocation of communities from their ancestral homes. The absence of appropriate accountability, transparency and good governance facilitated the production of alternative accounts. Local NGOs in the Niger Delta integrated dialogic action and accounts into their campaigns to protect the human, economic and environmental rights of indigenous communities. Local NGOs considered their alternative accounts as effective in problematising the need for greater accountability and in creating visibilities to unsustainable practices. Local NGOs use distinctive strategies to build the capacity of the indigenous people, build coalition and networks of engagement that enabled the indigenous people to address the power imbalance in the region.

Suggested Citation

  • Mercy Denedo & Ian Thomson & Akira Yonekura, 2019. "Ecological damage, human rights and oil: local advocacy NGOs dialogic action and alternative accounting practices," Accounting Forum, Taylor & Francis Journals, vol. 43(1), pages 85-112, January.
  • Handle: RePEc:taf:accfor:v:43:y:2019:i:1:p:85-112
    DOI: 10.1080/01559982.2019.1589904
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    Cited by:

    1. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    2. Pupovac, Sanja & Moerman, Lee, 2022. "Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    3. Maurizio Cisi & Francesca Alice Centrone & Laura Corazza, 2020. "Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 5-32.
    4. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    5. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    6. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

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