A project for Romania? The role of the civil society’s counter-accounts in facilitating democratic change in society

Oana Mihaela Apostol

Accounting, Auditing & Accountability Journal, 2015, vol. 28, issue 2, 210-241

Abstract: Purpose - – The purpose of this paper is to look more closely, in the context of a given case study, at the role of civil society’s counter-accounts in facilitating democratic change in society, as an essential goal of an emancipatory and radical social accounting project. Design/methodology/approach - – A case study of a Canadian company’s plans to open a gold mine in western Romania is here analysed. Civil society’s opposition to the mining project gave rise to an unprecedented social movement contesting the project’s utility for Romanian society. The role played by counter-accounts produced by civil society groups is investigated. Findings - – Counter-accounts produced by civil society played multiple roles in the case study analysed. First, counter-accounts indicated the failure of corporate reports to present the gold mining project in a balanced manner. Second, counter-accounts were successful in problematizing the corporate approach to addressing the social, cultural and environmental impacts of the project, while also nurturing societal debate on these issues. Third, counter-accounts exposed the ideological inclinations of state institutions to favour economic interests over the social, cultural and environmental ones. As a result of these contributions, even if the counter-accounts were subjective, this study claims that they form a good basis for the development of emancipatory accounting. Research limitations/implications - – Limitations associated with an interpretative approach and case study research apply. Originality/value - – The paper illustrates the potential of civil society’s counter accounts to enable societal debates, as means towards democratic, transformative change.

Keywords: Romania; Social and environmental reporting; Counter-accounts; Emancipatory accounting; Gold mining (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (14)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:28:y:2015:i:2:p:210-241

DOI: 10.1108/AAAJ-07-2012-01057

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