All Outputs (12)

The translucence of transparency: extractive industry beneficial ownership disclosure as an emerging transparency regime. (2025)
Journal Article
EJIOGU, A., DENEDO, M., EGBON, O. and LAUWO, S. 2025. The translucence of transparency: Extractive industry beneficial ownership disclosure as an emerging transparency regime. Critical perspectives on accounting [online], 102, article number 102806. Available from: https://doi.org/10.1016/j.cpa.2025.102806

This study explores the nature and limits of transparency in the context of the Extractive Industry Transparency Initiative's beneficial ownership regime. To do this, we draw on Ball's (2009) three transparency metaphors – public value or norm of beh... Read More about The translucence of transparency: extractive industry beneficial ownership disclosure as an emerging transparency regime..

Politics of fiscal discipline: counter-conducting the World Bank's public financial management reforms. (2023)
Journal Article
DE-CLERK AZURE, J., ALAWATTAGE, C. and LAUWO, S.G. 2024. Politics of fiscal discipline: counter-conducting the World Bank's public financial management reforms. Accounting, auditing and accountability journal [online], 37(4), pages 1012-1040. Available from: https://doi.org/10.1108/AAAJ-04-2022-5761

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why... Read More about Politics of fiscal discipline: counter-conducting the World Bank's public financial management reforms..

Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa's accounts of the Ogoni's struggle for emancipation. (2023)
Journal Article
LAUWO, S.G., EGBON, O., DENEDO, M. and EJIOGU, A.R. 2023. Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa's accounts of the Ogoni's struggle for emancipation. Accounting, auditing and accountability journal [online], 36(6), pages 1637-1664. Available from: https://doi.org/10.1108/aaaj-06-2022-5878

This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by writer Ken Saro-Wiwa and the indigenous Ogoni people. The methods consi... Read More about Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa's accounts of the Ogoni's struggle for emancipation..

Monetization of politics and public procurement in Ghana. (2023)
Journal Article
LASSOU, P.J.C., SOROLA, M., SENKL, D., LAUWO, S.G. and MASSE, C. 2024. Monetization of politics and public procurement in Ghana. Accounting, auditing and accountability journal [online], 37(1), pages 85-118. Available from: https://doi.org/10.1108/aaaj-07-2021-5341

This paper aims to investigate the prevalence of corruption in Ghana to understand how and why it has turned public procurement into a mere money-making scheme instead of a means to provide needed public goods and services. The study focuses on Ghana... Read More about Monetization of politics and public procurement in Ghana..

Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa. (2022)
Journal Article
OTUSANYA, O.J., LIU, J. and LAUWO, S.G. 2023. Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa. Journal of financial crime [online], 30(2), pages 332-360. Available from: https://doi.org/10.1108/JFC-01-2022-0012

Mobilising domestic resources - in particular taxation - is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance. Tax dodging has played a major role in causing serious damage to the economic... Read More about Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa..

Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania. (2022)
Journal Article
LAUWO, S.G., DE-CLERK AZURE, J. and HOPPER, T. 2022. Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania. Accounting, auditing and accountability journal [online], 35(6), pages 1431-1461. Available from: https://doi.org/10.1108/aaaj-10-2019-4220

This paper examines the accountability and governance mechanisms and the challenges in a multi-stakeholder partnership seeking to implement the Sustainable Development Goals (SDGs) in a developing country (DC), namely Tanzania. The paper draws on wor... Read More about Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania..

Property tax management and its impact on social housing and governance: a case study of the stamp duty land tax exemption for registered social landlords. (2021)
Report
WYNTER, C., MANOCHIN, M., HIDAYAH, N.N. and LAUWO, S. 2021. Property tax management and its impact on social housing and governance: a case study of the stamp duty land tax exemption for registered social landlords. London: Chartered Institute of Taxation. Hosted by the University of Southampton Institutional Repository [online]. Available from: https://eprints.soton.ac.uk/id/eprint/457824

The UK has the highest property tax burden of any developed country, yet the housing market has been persistently volatile, distorting housing choices, and with huge arrears and repossession rates that inhibit housebuilding and heighten wealth inequa... Read More about Property tax management and its impact on social housing and governance: a case study of the stamp duty land tax exemption for registered social landlords..

When sorry is not an option: CSR reporting and "face work" in a stigmatised industry: a case study of Barrick (Acacia) gold mine in Tanzania. (2019)
Journal Article
LAUWO, S., KYRIACOU, O. and OTUSANYA, O.J. 2020. When sorry is not an option: CSR reporting and "face work" in a stigmatised industry: a case study of Barrick (Acacia) gold mine in Tanzania. Critical perspectives on accounting [online], 71, article number 102099. Available from: https://doi.org/10.1016/j.cpa.2019.102099

This paper investigates how a stigmatised company mobilised accounting, particularly CSR reporting, to manage a crisis of legitimacy and spoiled identity following a series of social and environmental crises. Specifically, it uses Goffman's (1959, 19... Read More about When sorry is not an option: CSR reporting and "face work" in a stigmatised industry: a case study of Barrick (Acacia) gold mine in Tanzania..

Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society. (2017)
Journal Article
BAKRE, O., LAUWO, S.G. and MCCARTNEY, S. 2017. Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society. Accounting, auditing and accountability journal [online], 30(6), pages 1288-1308. Available from: https://doi.org/10.1108/AAAJ-03-2016-2477

The purpose of this paper is to investigate the claim that Western accounting reforms - in particular the adoption of International Public Sector Accounting Standards (IPSASs) - would enhance transparency and accountability and reduce corruption in p... Read More about Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society..

Corporate social responsibility reporting in the mining sector of Tanzania: (lack of) government regulatory controls and NGO activism. (2016)
Journal Article
LAUWO, S.G., OTUSANYA, O.J. and BAKRE, O. 2016. Corporate social responsibility reporting in the mining sector of Tanzania: (lack of) government regulatory controls and NGO activism. Accounting, auditing and accountability journal [online], 29(6), pages 1038-1074. Available from: https://doi.org/10.1108/AAAJ-06-2013-1380

The purpose of this paper is to contribute to the ongoing debate on governance, accountability, transparency and corporate social responsibility (CSR) in the mining sector of a developing country context. It examines the reporting practices of the tw... Read More about Corporate social responsibility reporting in the mining sector of Tanzania: (lack of) government regulatory controls and NGO activism..

Challenging masculinity in CSR disclosures: silencing of women's voices in Tanzania's mining industry. (2016)
Journal Article
LAUWO, S. 2018. Challenging masculinity in CSR disclosures: silencing of women's voices in Tanzania's mining industry. Journal of business ethics [online], 149(3), pages 689-706. Available from: https://doi.org/10.1007/s10551-016-3047-4

This paper presents a feminist analysis of corporate social responsibility (CSR) in a male-dominated industry within a developing country context. It seeks to raise awareness of the silencing of women's voices in CSR reports produced by mining compan... Read More about Challenging masculinity in CSR disclosures: silencing of women's voices in Tanzania's mining industry..

Privatisation and accountability in a "crony capitalist" Nigerian state. (2016)
Journal Article
BAKRE, O.M. and LAUWO, S. 2016. Privatisation and accountability in a "crony capitalist" Nigerian state. Critical perspectives on accounting [online], 39, pages 45-58. Available from: https://doi.org/10.1016/j.cpa.2016.01.003

Nigeria is richly endowed with oil and gas resources, but the country's continued reliance on loans from international financial institutions raises questions about the transparency and accountability of its utilisation of the huge revenues resulting... Read More about Privatisation and accountability in a "crony capitalist" Nigerian state..