Uche, C. and Khalid, S. (2022) The effect of organised hypocrisy : compensation committees and fair compensation in the Ghanaian mining industry. Critical Perspectives on Accounting. 102509. ISSN 1045-2354
Abstract
Compensation committees are established by mining companies to negotiate fair compensation on behalf of farmers. However, prior studies suggest that compensation packages are considered unfair by farmers. The failure of compensation committees to deliver fair compensation can signal inconsistencies between espoused ideals and action. The aim of this study is to explore how compensation committees are implicated in inconsistencies between talk, decisions, and actions which undermine fair compensation as well as the effect of such inconsistencies on mining companies. We rely on data collected from a mix of qualitative interviews with various stakeholders and secondary documents. Drawing on the theory of organised hypocrisy, the findings suggests that mining companies use inconsistencies between talk, decisions, and action with respect to compensation committees to facilitate, manage and defend unfair compensation. We contribute to studies on organised hypocrisy in revealing four effects of organised hypocrisy. Namely, organised hypocrisy can be a source of dysfunction, function, aid, and pose a threat to legitimacy.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2022 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/). |
Keywords: | Compensation committee; Fair compensation; Mining; Organised hypocrisy |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 26 Aug 2022 08:07 |
Last Modified: | 27 Aug 2022 05:51 |
Status: | Published |
Publisher: | Elsevier BV |
Refereed: | Yes |
Identification Number: | 10.1016/j.cpa.2022.102509 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:190277 |