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dc.contributor.authorEjiogu, Chibuzo
dc.contributor.authorEjiogu, Amanze
dc.contributor.authorAmbituuni, Ambisisi
dc.date.accessioned2019-05-01T10:47:41Z
dc.date.available2019-05-01T10:47:41Z
dc.date.issued2018-10-16
dc.identifier.citationEjiogu, A., Ejiogu, C. and Ambituuni, A. (2018) The dark side of transparency: Problematising the Nigeria Extractive Industries Transparency Initiative as a Public Sector Transparency, Accountability and Anti-Corruption Initiative. British Accounting Review,en
dc.identifier.urihttps://pureportal.coventry.ac.uk/en/publications/the-dark-side-of-transparency-does-the-nigeria-extractive-industr
dc.identifier.urihttps://www.dora.dmu.ac.uk/handle/2086/17748
dc.descriptionThe file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.en
dc.description.abstractThis study explores the dark side of transparency by problematizing the Nigeria Extractive Industries Transparency Initiative (NEITI) as a transparency, accountability and anti-corruption initiative in Nigeria. It does this by interrogating the underlying assumptions that transparency in the form of increased information disclosure inevitably leads to enhanced accountability and reduced corruption. Theoretic insights are drawn from the transparency literature as well as from the International Accounting Standards Board's framework for financial reporting. The findings enable a more nuanced understanding of transparency – where and when transparency works, and where and when it may lead to unintended outcomes. They show how increased information disclosure conceals and legitimises the weak and corrupt reporting systems and practices of government agencies. They highlight the importance of understandability of information disclosed as a key requirement of transparency. They illustrate that transparency is a complex social process by highlighting the means by which the government tries to gain control of the NEITI organisation and how NEITI's ability to operate effectively is dependent on the political will of the government in power. The findings also demonstrate that the instrument through which transparency is enacted is itself a central actor in the transparency process as historical corruption within the NEITI bureaucracy as well as the opacity of NEITI as an organisation lead to outcomes of distrust, uncertainty and doubt amongst NEITIs target audience.en
dc.language.isoenen
dc.publisherElsevieren
dc.subjectCorruptionen
dc.subjectTransparencyen
dc.subjectNigeriaen
dc.subjectResponsibilityen
dc.subjectIndustryen
dc.subjectReporting Systemen
dc.subjectGovernment Agencyen
dc.subjectSocial Processen
dc.subjectBureaucracyen
dc.subjectUncertaintyen
dc.titleThe dark side of transparency: Problematising the Nigeria Extractive Industries Transparency Initiative as a Public Sector Transparency, Accountability and Anti-Corruption Initiativeen
dc.typeArticleen
dc.identifier.doihttps://doi.org/10.1016/j.bar.2018.10.004
dc.peerreviewedYesen
dc.funderNo external funderen
dc.cclicenceCC-BY-NCen
dc.date.acceptance2018-10-13
dc.exception.reasonThis was uploaded to the research depository (PURE) of my previous institution (Coventry University) within 3 months of acceptance.en
dc.researchinstitutePeople, Organisations and Work Institute (POWI)en
dc.exception.ref2021codes254aen


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