This study investigates accountability and transparency issues in the management of oil and gas (O&G) revenues in Ghana through public discourse. It establishes the factors that influence accountability and investigates how accountability is discharged amongst stakeholders in the O&G industry in Ghana, with respect to contemporary accountability theories. The thesis develops a contextualised analytical framework drawing on Dhanani and Connolly’s (2012), and Gray et al.’s (1996) conceptualisations of accountability, in addition to other contemporary accountability concepts, mirrored through the ethical variant of stakeholder theory to classify, analyse and interpret the issues of transparency and accountability in revenue management in the O&G industry in Ghana. It uses this framework to analyse and interpret questionnaires and interviews of stakeholders in the O&G industry in Ghana; these include the government, civil society groups and upstream oil companies. The thesis establishes that the accountability relationships (strategic, financial, fiduciary and procedural) between accountees and accountors in the O&G industry in Ghana are hierarchical, bureaucratic and fussy, making the discharge of accountability unintelligent, ineffective and vulgate and only routinely given for cosmetic purposes. Consequently, the accountors in the O&G industry in Ghana employ the positive variant of the stakeholder theory, motivated by legitimisation practices to regularise their activities, contrary to the expected ethical variant of the theory. The outcome reflects the practices of for-profit organisations such as upstream O&G companies, but conflicts with the government’s fiduciary responsibilities towards citizens and the espoused communal values of the legal and regulatory framework of the industry. Current perspectives on positive stakeholder and legitimacy theory therefore appear to explain existing stakeholder relationships and how accountability is discharged in the O&G industry in Ghana. The thesis contributes to the public accountability and transparency literature in a number of ways: First, the study presents an empirical basis to advance discourse about accountability and transparency in natural resource management in developing countries, by developing a contextualised theoretical and analytical framework drawing on Dhanani and Connolly’s (2012) and Gray et al’s (1996) accountability concepts, and using the ethical stakeholder theory as a lens for interpretation. Second, it provides an empirical basis for rethinking the hierarchical managerialist approach to accountability suggested by the positive variant of the stakeholder theory and its legitimisation mechanisms between accountees and the accountors in the O&G industry in Ghana, and suggests the adoption of the ethical variant of the stakeholder theory with its moral imperatives. Third, the study provides significant insight into governance issues in Sub-Saharan Africa that could inform policy formulation for the region by international bodies, including the United Nations Development Fund (UNDP), the International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), by critically reviewing accountability and transparency issues in the oil sectors in Angola, Nigeria and the DRC and juxtaposing this evidence with empirical findings for Ghana. Finally, it advances understanding of the public accountability practices and transparency issues in the O&G industry in Ghana, while pointing out significant governance implications for policy-makers, civil society and advocacy groups, think-tanks, the O&G companies and academics.
| Identifer | oai:union.ndltd.org:bl.uk/oai:ethos.bl.uk:716238 |
| Date | January 2017 |
| Creators | Asare, Emmanuel Tetteh |
| Contributors | Dunne, Theresa ; Burton, Bruce |
| Publisher | University of Dundee |
| Source Sets | Ethos UK |
| Detected Language | English |
| Type | Electronic Thesis or Dissertation |
| Source | https://discovery.dundee.ac.uk/en/studentTheses/6ca461f0-fa08-454c-851f-a426d60b4f88 |
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