Purpose

This study explores Ghanaian views about accountability discharge by firms and government in the context of the nation's newly discovered oil and gas resources. The research focusses on a range of issues relating to stakeholder interaction, communication flows and the impact of decision-making on Ghanaian lives, as perceived by individuals on the ground.

Design/methodology/approach

The paper adapts elements of legitimacy theory to interpret the outcome of a series of semi-structured interviews with members of key accountee and accountor groups including citizens and representatives of the state and private firms in the oil and gas industry in Ghana.

Findings

The results indicate that rather than attempting to effect substantive accountability discharge, Ghana's government and oil and gas firms employ a wide range of legitimation strategies despite the apparently complete absence of the accountee power normally seen as driving the need for social contract repair.

Research limitations/implications

The findings suggest that accountability discharge in Ghana is cursory at best, with several legitimising strategies in evidence. The representatives from state institutions appear to share some of the concerns, suggesting that the problems are entrenched and will require robust enforcement of a strengthened regulatory approach to effect meaningful change.

Originality/value

This paper contributes to the literature on the discharge of institutional accountability by building on earlier conceptualisations of legitimacy theory to explore perceptions around a recent natural resource discovery. The analysis highlights grave concerns regarding the behaviour of state and corporate actors, one that runs counter to sub-Saharan African tradition.

中文翻译：

---

自然资源治理、问责制和合法化倾向：来自加纳石油和天然气部门的见解

目的

本研究探讨了加纳关于在国家新发现的石油和天然气资源背景下企业和政府履行责任的观点。该研究侧重于与利益相关者互动、沟通流程以及决策对加纳人生活的影响相关的一系列问题，正如当地个人所认为的那样。

设计/方法/方法

本文采用合法性理论的要素来解释对关键会计和会计团体成员（包括公民以及加纳石油和天然气行业的国有和私营公司的代表）进行的一系列半结构化访谈的结果。

发现

结果表明，尽管通常被视为推动社会契约修复需求的会计权力明显完全缺失，但加纳政府和石油和天然气公司并没有试图实现实质性的问责制，而是采用了广泛的合法化策略。

研究限制/影响

调查结果表明，加纳的问责制解除充其量只是粗略的，有几种合法化策略的证据。国家机构的代表似乎也有一些担忧，表明这些问题根深蒂固，需要强有力地执行强化监管方法才能实现有意义的变革。

原创性/价值

本文以合法性理论的早期概念为基础，探索对最近自然资源发现的看法，为有关履行制度责任的文献做出了贡献。分析强调了对国家和企业行为者行为的严重关切，这与撒哈拉以南非洲地区的传统背道而驰。