메뉴 건너뛰기




Volumn 21, Issue 5, 2010, Pages 390-401

Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900-1949

Author keywords

Colonialism; Ghana; Gold Coast; Narrative accounting disclosure; Stock market

Indexed keywords


EID: 77952744151     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2010.03.001     Document Type: Article
Times cited : (20)

References (85)
  • 2
    • 77952742111 scopus 로고
    • To the Gold Coast for Gold: A Personal Narrative in Two Volumes. (reprinted Kessinger Publishing Company 2004).
    • Burton R. To the Gold Coast for Gold: A Personal Narrative in Two Volumes. (reprinted Kessinger Publishing Company 2004). 1884.
    • (1884)
    • Burton, R.1
  • 3
    • 0348222383 scopus 로고    scopus 로고
    • Taxation in West Africa: transforming the colonial subject into the " governable person"
    • Bush B., Maltby J. Taxation in West Africa: transforming the colonial subject into the " governable person" Critical Perspectives in Accounting 2004, 15(1):5-34.
    • (2004) Critical Perspectives in Accounting , vol.15 , Issue.1 , pp. 5-34
    • Bush, B.1    Maltby, J.2
  • 4
    • 0002623559 scopus 로고    scopus 로고
    • Legitimacy theory or managerial reality construction: corporate social disclosure in marks & spencer plc 1969-1997
    • Campbell D. Legitimacy theory or managerial reality construction: corporate social disclosure in marks & spencer plc 1969-1997. Accounting Forum 2000, 24(1):80-100.
    • (2000) Accounting Forum , vol.24 , Issue.1 , pp. 80-100
    • Campbell, D.1
  • 5
    • 77952744850 scopus 로고
    • Hidden Forms of Labour Protest in Africa. University of Birmingham Faculty of Commerce and Social Science. (Discussion Paper C30). 1976.
    • Cohen R. Hidden Forms of Labour Protest in Africa. University of Birmingham Faculty of Commerce and Social Science. (Discussion Paper C30). 1976.
    • (1884)
    • Cohen, R.1
  • 6
    • 77952745184 scopus 로고
    • The Story of an African Working Class: Ghanaian Miners Struggles, 1870-1980. (London: Zed Books Ltd).
    • Crisp J. The Story of an African Working Class: Ghanaian Miners Struggles, 1870-1980. (London: Zed Books Ltd). 1984.
    • (1984)
    • Crisp, J.1
  • 8
    • 84986019358 scopus 로고    scopus 로고
    • Accounting for imperialism: a case of British-imposed indigenous collaboration
    • Davie S.S.K. Accounting for imperialism: a case of British-imposed indigenous collaboration. Accounting, Auditing and Accountability Journal 2000, 13(3):330-359.
    • (2000) Accounting, Auditing and Accountability Journal , vol.13 , Issue.3 , pp. 330-359
    • Davie, S.S.K.1
  • 10
    • 57349138517 scopus 로고    scopus 로고
    • Building up Goodwill: British Business, Development and Economic Nationalism in Ghana and Nigeria, 1945-1977. Enterprise & Society,
    • Decker, S. (2008). Building up Goodwill: British Business, Development and Economic Nationalism in Ghana and Nigeria, 1945-1977. Enterprise & Society, 9(4), pp. 602-613.
    • (2008) , vol.9 , Issue.4 , pp. 602-613
    • Decker, S.1
  • 11
    • 84986037627 scopus 로고    scopus 로고
    • An examination of the corporate social and environmental disclosures BHP from 1983-1997: a test of legitimacy theory
    • Deegan C., Rankin M., Tobin J. An examination of the corporate social and environmental disclosures BHP from 1983-1997: a test of legitimacy theory. Accounting. Auditing & Accountability Journal 2002, 15(3):312-343.
    • (2002) Accounting. Auditing & Accountability Journal , vol.15 , Issue.3 , pp. 312-343
    • Deegan, C.1    Rankin, M.2    Tobin, J.3
  • 12
    • 0022852586 scopus 로고
    • British West Africa and Liberia
    • Cambridge University Press, Cambridge, A. Roberts (Ed.)
    • Dorward D.C. British West Africa and Liberia. Cambridge History of Africa 1905-1986 1986, 399-459. Cambridge University Press, Cambridge. A. Roberts (Ed.).
    • (1986) Cambridge History of Africa 1905-1986 , pp. 399-459
    • Dorward, D.C.1
  • 13
    • 84971812815 scopus 로고
    • Sources for mining company history in Africa: the history and records of the Ashanti Goldfields Corporation (Ghana) Ltd
    • Dumett R.E. Sources for mining company history in Africa: the history and records of the Ashanti Goldfields Corporation (Ghana) Ltd. The Business History Review 1988, 62(3):502-515.
    • (1988) The Business History Review , vol.62 , Issue.3 , pp. 502-515
    • Dumett, R.E.1
  • 14
    • 33644698493 scopus 로고    scopus 로고
    • Mediating between coloniser and colonised in the American empire: accounting for government moneys in the Philippines
    • Dyball M.C., Chua W.F., Poullaos C. Mediating between coloniser and colonised in the American empire: accounting for government moneys in the Philippines. Accounting, Auditing and Accountability Journal 2006, 19(1):47-81.
    • (2006) Accounting, Auditing and Accountability Journal , vol.19 , Issue.1 , pp. 47-81
    • Dyball, M.C.1    Chua, W.F.2    Poullaos, C.3
  • 15
    • 0035195181 scopus 로고    scopus 로고
    • A new business model? The capital market and the new economy
    • Feng H., Froud J., Johal S., Haslam C., Williams K. A new business model? The capital market and the new economy. Economy and Society 2001, 30(4):467-503.
    • (2001) Economy and Society , vol.30 , Issue.4 , pp. 467-503
    • Feng, H.1    Froud, J.2    Johal, S.3    Haslam, C.4    Williams, K.5
  • 18
    • 77952746432 scopus 로고    scopus 로고
    • Indigenous peoples and colonialism
    • Routledge, London, J.R. Edwards, S. Walker (Eds.)
    • Greer S., Neu D. Indigenous peoples and colonialism. The Routledge Companion to Accounting History 2009, 470-484. Routledge, London. J.R. Edwards, S. Walker (Eds.).
    • (2009) The Routledge Companion to Accounting History , pp. 470-484
    • Greer, S.1    Neu, D.2
  • 19
    • 84954797210 scopus 로고
    • Corporate social responsibility: a rebuttal of legitimacy theory
    • Guthrie J., Parker L.D. Corporate social responsibility: a rebuttal of legitimacy theory. Accounting and Business Research 1989, 19(6):343-352.
    • (1989) Accounting and Business Research , vol.19 , Issue.6 , pp. 343-352
    • Guthrie, J.1    Parker, L.D.2
  • 20
    • 84972278305 scopus 로고
    • Imperial business in Africa: Part II. Interpretations
    • Hopkins A.G. Imperial business in Africa: Part II. Interpretations. The Journal of African History 1976, 17(2):267-290.
    • (1976) The Journal of African History , vol.17 , Issue.2 , pp. 267-290
    • Hopkins, A.G.1
  • 21
    • 77952746339 scopus 로고    scopus 로고
    • Summary of Social Ethical and Environmental Disclosure in the Global Mining Industry.
    • Jenkins H., Yakovlevna N. Summary of Social Ethical and Environmental Disclosure in the Global Mining Industry. 2009. http://www.brass.cf.ac.uk/project/sustainable_lifestyles_and_communities/sustainable-lifestyles-CSR-and-mining.html.
    • (2009)
    • Jenkins, H.1    Yakovlevna, N.2
  • 22
    • 77952743900 scopus 로고    scopus 로고
    • " Sowing the Seeds of Economic Nationalism: empire, culture and British business" paper presented at the International Economic History Conference, Helsinki 21-25 August.
    • Johnson V. " Sowing the Seeds of Economic Nationalism: empire, culture and British business" paper presented at the International Economic History Conference, Helsinki 21-25 August. 2006.
    • (2006)
    • Johnson, V.1
  • 23
    • 77952741373 scopus 로고    scopus 로고
    • British multinationals, culture and empire in the early Twentieth century. PhD Thesis. London: King's College.
    • Johnson V. British multinationals, culture and empire in the early Twentieth century. PhD Thesis. London: King's College. 2007.
    • (2007)
    • Johnson, V.1
  • 24
    • 77952742202 scopus 로고
    • Gold in West Africa: its antiquity-gold-producing areas-how obtained-gold work-gold weights-present gold mines-the future of the Gold Coast as a producer
    • Macdonald G. Gold in West Africa: its antiquity-gold-producing areas-how obtained-gold work-gold weights-present gold mines-the future of the Gold Coast as a producer. African Affairs 1902, 1:416-430.
    • (1902) African Affairs , vol.1 , pp. 416-430
    • Macdonald, G.1
  • 25
    • 8644249056 scopus 로고    scopus 로고
    • Hadfields Ltd: its annual general meetings 1900-1939 and their relevance for contemporary corporate social reporting
    • Maltby J. Hadfields Ltd: its annual general meetings 1900-1939 and their relevance for contemporary corporate social reporting. British Accounting Review 2004, 36(4):415-439.
    • (2004) British Accounting Review , vol.36 , Issue.4 , pp. 415-439
    • Maltby, J.1
  • 26
    • 85009401680 scopus 로고    scopus 로고
    • Showing a strong front: corporate reporting and the business case in Britain 1914-1919
    • Maltby J. Showing a strong front: corporate reporting and the business case in Britain 1914-1919. Accounting Historians Journal 2005, 32(2):145-172.
    • (2005) Accounting Historians Journal , vol.32 , Issue.2 , pp. 145-172
    • Maltby, J.1
  • 27
    • 84986079220 scopus 로고    scopus 로고
    • Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures
    • Milne M.J., Patten D.M. Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures. Accounting Auditing and Accountability Journal 2002, 15(3):372-405.
    • (2002) Accounting Auditing and Accountability Journal , vol.15 , Issue.3 , pp. 372-405
    • Milne, M.J.1    Patten, D.M.2
  • 28
    • 0002400445 scopus 로고    scopus 로고
    • Discovering indigenous peoples: accounting and the machinery of empire
    • Neu D. Discovering indigenous peoples: accounting and the machinery of empire. Accounting Historians Journal 1999, 26:53-82.
    • (1999) Accounting Historians Journal , vol.26 , pp. 53-82
    • Neu, D.1
  • 29
    • 0034134996 scopus 로고    scopus 로고
    • Presents' for the 'Indians': land, colonialism and accounting in Canada
    • Neu D. Presents' for the 'Indians': land, colonialism and accounting in Canada. Accounting, Organizations and Society 2000, 25:163-184.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 163-184
    • Neu, D.1
  • 30
    • 84986067885 scopus 로고    scopus 로고
    • Accounting and accountability relations: colonisation, genocide and Canada's first nations
    • Neu D. Accounting and accountability relations: colonisation, genocide and Canada's first nations. Accounting, Auditing & Accountability Journal 2000, 13(3):268-288.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , Issue.3 , pp. 268-288
    • Neu, D.1
  • 31
    • 3543099826 scopus 로고    scopus 로고
    • Accounting for power in Northern Nigeria
    • Newbury C. Accounting for power in Northern Nigeria. Journal of African History 2004, 45:257-277.
    • (2004) Journal of African History , vol.45 , pp. 257-277
    • Newbury, C.1
  • 32
    • 77952742772 scopus 로고    scopus 로고
    • St. J, Report on labour conditions in West Africa Cmd.6277. House of Commons Sessional Paper. 1940-1941.
    • Orde Browne G. St. J, Report on labour conditions in West Africa Cmd.6277. House of Commons Sessional Paper. 1940-1941.
    • Orde Browne, G.1
  • 33
    • 0001647340 scopus 로고
    • Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory
    • Patten D.M. Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory. Accounting, Organizations and Society 1992, 17(5):471-475.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.5 , pp. 471-475
    • Patten, D.M.1
  • 34
    • 77952742799 scopus 로고
    • Ashanti Goldfields Corporation, an Early History. (Archives of the Guildhall, Library London: Manuscript Number Ms 35352. Control Number: M0041206CL).
    • Power M.J.Ashanti Goldfields Corporation, an Early History. (Archives of the Guildhall, Library London: Manuscript Number Ms 35352. Control Number: M0041206CL). 1975.
    • (1975)
    • Power, M.J.1
  • 35
    • 0002747526 scopus 로고    scopus 로고
    • The colonising consciousness and representations of the other: a postcolonial critique of the discourse of oilin
    • Sage, Thousand Oaks, P. Prasad, A.J. Mills (Eds.)
    • Prasad A. The colonising consciousness and representations of the other: a postcolonial critique of the discourse of oilin. Managing the Organizational Melting Pot: Dilemmas of Workplace Diversity 1997, 285-311. Sage, Thousand Oaks. P. Prasad, A.J. Mills (Eds.).
    • (1997) Managing the Organizational Melting Pot: Dilemmas of Workplace Diversity , pp. 285-311
    • Prasad, A.1
  • 36
    • 34447191405 scopus 로고
    • The gold boom of the 1930s in eastern Africa
    • October
    • Roberts A.D. The gold boom of the 1930s in eastern Africa. African Affairs 1986, 85(October):545-562.
    • (1986) African Affairs , vol.85 , pp. 545-562
    • Roberts, A.D.1
  • 38
    • 77952744077 scopus 로고
    • The " Gold Coast" in the making
    • Shelford F. The " Gold Coast" in the making. African Affairs 1928, 28:28-35.
    • (1928) African Affairs , vol.28 , pp. 28-35
    • Shelford, F.1
  • 39
    • 84971936253 scopus 로고
    • The failure of European mining companies in the nineteenth-century gold coast
    • Silver J. The failure of European mining companies in the nineteenth-century gold coast. Journal of African History 1981, 22(4):511-529.
    • (1981) Journal of African History , vol.22 , Issue.4 , pp. 511-529
    • Silver, J.1
  • 41
    • 77952745092 scopus 로고
    • The Economist, 18 August
    • The Economist, 18 August 1900.
    • (1900)
  • 42
    • 77952744987 scopus 로고
    • The Economist, 13 October.
    • The Economist, 13 October 1900.
    • (1900)
  • 43
    • 77952743505 scopus 로고
    • The Economist, 16 February.
    • The Economist, 16 February 1901.
    • (1901)
  • 44
    • 77952742347 scopus 로고
    • The Economist, 27 April
    • The Economist, 27 April 1901.
    • (1901)
  • 45
    • 77952744374 scopus 로고
    • The Economist, 12 October.
    • The Economist, 12 October 1901.
    • (1901)
  • 46
    • 77952741812 scopus 로고
    • The Economist, 23 November.
    • The Economist, 23 November 1901.
    • (1901)
  • 47
    • 77952742255 scopus 로고
    • The Economist, 8 March.
    • The Economist, 8 March 1902.
    • (1902)
  • 48
    • 77952742057 scopus 로고
    • The Economist, 18 April.
    • The Economist, 18 April 1903.
    • (1903)
  • 49
    • 77952743926 scopus 로고
    • The Economist, 27 June.
    • The Economist, 27 June 1903.
    • (1903)
  • 50
    • 77952745127 scopus 로고
    • The Economist 23 April.
    • The Economist 23 April 1904.
    • (1904)
  • 51
    • 77952743131 scopus 로고
    • The Economist, 30 April.
    • The Economist, 30 April 1904.
    • (1904)
  • 52
    • 77952746338 scopus 로고
    • The Economist, 24 June.
    • The Economist, 24 June 1905.
    • (1905)
  • 53
    • 77952741372 scopus 로고
    • The Economist, 18 November.
    • The Economist, 18 November 1905.
    • (1905)
  • 54
    • 77952743099 scopus 로고
    • The Economist, 20 January.
    • The Economist, 20 January 1906.
    • (1906)
  • 55
    • 77952740802 scopus 로고
    • The Economist 23 January.
    • The Economist 23 January 1909.
    • (1909)
  • 56
    • 77952745797 scopus 로고
    • The Economist 30 January.
    • The Economist 30 January 1909.
    • (1909)
  • 57
    • 77952745926 scopus 로고
    • The Economist, 1 January.
    • The Economist, 1 January 1910.
    • (1910)
  • 58
    • 77952744190 scopus 로고
    • The Economist, 5 March.
    • The Economist, 5 March 1910.
    • (1910)
  • 59
    • 77952743642 scopus 로고
    • The Economist, 2 April.
    • The Economist, 2 April 1910.
    • (1910)
  • 60
    • 77952744256 scopus 로고
    • The Economist, 28 May.
    • The Economist, 28 May 1910.
    • (1910)
  • 61
    • 77952741432 scopus 로고
    • The Economist, 15 July.
    • The Economist, 15 July 1911.
    • (1911)
  • 62
    • 77952741047 scopus 로고
    • The Economist, 16 December.
    • The Economist, 16 December 1911.
    • (1911)
  • 63
    • 77952742558 scopus 로고
    • The Economist, 4 August.
    • The Economist, 4 August 1923.
    • (1923)
  • 64
    • 77952742890 scopus 로고
    • The Economist, 14 June.
    • The Economist, 14 June 1924.
    • (1924)
  • 65
    • 77952743564 scopus 로고
    • The Economist, 23 June.
    • The Economist, 23 June 1932.
    • (1932)
  • 66
    • 77952745409 scopus 로고
    • The Economist, 26 November.
    • The Economist, 26 November 1932.
    • (1932)
  • 67
    • 77952743874 scopus 로고
    • The Economist, 29 March.
    • The Economist, 29 March 1941.
    • (1941)
  • 68
    • 77952742008 scopus 로고
    • The Economist, 8 November.
    • The Economist, 8 November 1941.
    • (1941)
  • 69
    • 77952740929 scopus 로고
    • The Economist, 4 May.
    • The Economist, 4 May 1946.
    • (1946)
  • 70
    • 77952745230 scopus 로고
    • The Economist, 24 April.
    • The Economist, 24 April 1947.
    • (1947)
  • 71
    • 77952746149 scopus 로고
    • The Economist, 29 May.
    • The Economist, 29 May 1948.
    • (1948)
  • 72
    • 77952741905 scopus 로고
    • The Observer, April 21.
    • The Observer, April 21 1901.
    • (1901)
  • 73
    • 77952745899 scopus 로고
    • The Observer, June 9.
    • The Observer, June 9 1901.
    • (1901)
  • 74
    • 77952743563 scopus 로고
    • The Observer, July 21.
    • The Observer, July 21 1901.
    • (1901)
  • 75
    • 77952741674 scopus 로고
    • The Observer, September 22.
    • The Observer, September 22 1901.
    • (1901)
  • 76
    • 77952741257 scopus 로고
    • The Observer, December 1
    • The Observer, December 1 1901, p. 8.
    • (1901) , pp. 8
  • 77
    • 77952745593 scopus 로고
    • The Times, Thursday, November 28,
    • The Times, Thursday, November 28, 1901 p. 11.
    • (1901) , pp. 11
  • 78
    • 77952742833 scopus 로고
    • The Times, Friday, November 23,
    • The Times, Friday, November 23, 1906, p. 14.
    • (1906) , pp. 14
  • 79
    • 77952745476 scopus 로고
    • The Times, Wednesday, May 25,
    • The Times, Wednesday, May 25, 1910.
    • (1910)
  • 80
    • 77952745983 scopus 로고
    • The Times, Friday, June 10,
    • The Times, Friday, June 10, 1910, p. 16.
    • (1910) , pp. 16
  • 81
    • 77952745275 scopus 로고
    • The Times, 27 May.
    • The Times, 27 May 1949.
    • (1949)
  • 82
    • 0002558558 scopus 로고
    • Forced labour in British West Africa: the case of the Northern territories of the Gold Coast, 1906-1927
    • Thomas R. Forced labour in British West Africa: the case of the Northern territories of the Gold Coast, 1906-1927. Journal of African History 1973, 14(1):79-103.
    • (1973) Journal of African History , vol.14 , Issue.1 , pp. 79-103
    • Thomas, R.1
  • 83
    • 0035205035 scopus 로고    scopus 로고
    • 'It's the romance, not the finance, that makes the business worth pursuing': disclosing a new market culture
    • Thrift N. 'It's the romance, not the finance, that makes the business worth pursuing': disclosing a new market culture. Economy and Society 2001, 30(4):412-432.
    • (2001) Economy and Society , vol.30 , Issue.4 , pp. 412-432
    • Thrift, N.1
  • 84
    • 8644287035 scopus 로고    scopus 로고
    • Enhancing organizational global hegemony with narrative accounting disclosures: an early example
    • Unerman J. Enhancing organizational global hegemony with narrative accounting disclosures: an early example. Accounting Forum 2003, 27(4):425-448.
    • (2003) Accounting Forum , vol.27 , Issue.4 , pp. 425-448
    • Unerman, J.1
  • 85
    • 0022844503 scopus 로고
    • Aspects of economic history
    • Cambridge University Press, Cambridge, A. Roberts (Ed.)
    • Wrigley C.C. Aspects of economic history. Cambridge History of Africa 1905-1940 1986, 77-139. Cambridge University Press, Cambridge. A. Roberts (Ed.).
    • (1986) Cambridge History of Africa 1905-1940 , pp. 77-139
    • Wrigley, C.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.