Baudot L

Crawford L

Haslam J

Kenneth G

The aim of this special issue is to attract papers offering critical perspectives on extractive industries’ accounting, reporting and governance issues. We define extractive industries broadly as those involved in extracting natural resources from the earth, including oil, gas and minerals. We additionally extend appreciation of the resource curse to include impacts from logging of primary forests. There are a range of studies across various disciplines covering diverse dimensions of extractive industries’ accounting, reporting and governance. This reflects the importance and significance of the extractive industries and the particular attention that has been given to the industries and to their regulation by various constituencies. Ostensibly, a variety of regulations, including accounting and reporting standards, have been developed for the extractive industries (Gallhofer and Haslam, 2007, Crawford et al., 2014; Crawford, 2017; Chatzivgeri et al., 2019; Cortese and Andrew, 2020, Baudot et al., 2020). While research has been done in this important area, we need more contemporary critical research studies and studies covering a wider range of issues in a wider range of countries than have been examined so far

A critical appreciation of extractives’ accounting: Transparency, accountability, the resource curse and other governance issues

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