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1、ExtractiveIndustryTransparencyInitiative:AUtopiainOilandMiningIndustryinDevelopingCountriesbyOlatundeJuliusOtusanyaDepartmentofAccountingUniversityofLagos,NigeriaSarahLauwoEssexBusinessSchoolUniversityofEssex,UK&OwolabiM.BakreSchoolofBusinessandManagementQ
2、ueenMary,UniversityofLondon,UKCorrespondenceAddressDepartmentofAccountingFacultyofBusinessAdministrationUniversityofLagosP.O.Box354,Unilag,Akoka,YabaLagosState,NigeriaE-mail:jotusanya@unilag.edu.ngorsanyaoj@yahoo.co.ukTel:+234(0)7051827072or(0)1879294958Ex
3、tractiveIndustryTransparencyInitiative:AUtopiainOilandMiningIndustryinDevelopingCountriesAbstractTransparencyhasemergedasakeyprincipleintheglobalbusinessregulationandgovernanceinthecontemporaryglobaleconomy.Itisoftensuggestedthatprovidingstakeholderswithmo
4、reinformationoncompanies’activitiescanenhancetransparencyandaccountability.However,withintheglobalcapitalisteconomy,‘transparency’hasremainedacontestableconcept.Althoughproponentsoftransparencyclaimthatitopensthechannelofcommunicationandallowsscrutiny,this
5、studyarguesthattransparencyhasbeenratherusedtolegitimisetheactionsoflargetransnationalcorporations.Yet,thebourgeoningliteratureinaccountinghaspaidrelativelylittleattentiontothedilemmaof‘transparency’,especiallythetransparencyinitiativesindevelopingcountrie
6、s.Thisstudy,therefore,seekstoexplorethecontradictioninherentwithintheneo-liberalismglobalregulatoryframeworkontransparencyinitiativesindevelopingcountries.Buildingupontherecentliteratureandtheoryofcronycapitalismandneo-liberalism,thestudydescribesMultinati
7、onalCompanies(MNCs)asanexternality-makingmachineandarguesthattransparencyinitiativedoesnotchangethenatureofcorporation,nordoesitgivethestakeholdersanyenforceablerights,itonlylegitimisesthecorporateimageandWesternhegemony.Thepaperthereforeadvocatesaradicalr
8、eformtotamethepowerofcorporationsandthatofthebenefitingelitebystrengtheningtheenablingstructures.Keyword:Accountability,Transparency,ExtractiveIndustry,MultinationalCompanies,GovernmentAgencies,Stakeholders,D
