Accountability, maps and inter-generational equity: evaluating the Nigerian oil spill monitor

Abstract

The Oil Spill Monitor (OSM) is an innovative public sector accounting system intended to improve the regulation of oil pollution in the Niger Delta through greater transparency and stakeholders’ engagement. The Nigerian OSM, an online accounting and geographic information system, was set up by non-governmental organizations before becoming part of the regulator’s accountability system. Problems with data quality, regulatory enforcement and remediating practices meant that improved accountability and stakeholder engagement were necessary but not sufficient in this case.

Keywords:

• Accountability
• hybridization
• Nigeria
• public sector
• sustainability

Acknowledgement

This paper would not have been possible without a scholarship from Heriot-Watt University, Edinburgh. We would like to thank the two anonymous reviewers and the guest editors of this theme for their invaluable, constructive and helpful comments. The authors are highly indebted to the participants of this study who, for confidentiality reasons, cannot be identified. Early versions of this paper were presented at the University of Sheffield Accounting Seminar, 2017; the Heriot-Watt University Accounting Seminar, 2017; and the BAFA 2017 annual conference, which was held at Heriot-Watt University, UK. The authors are grateful for the feedback received from the participants at these events.

IMPACT

The Nigerian Oil Spill Monitor (OSM) is an innovative public sector accounting– sustainability hybrid created by a coalition of campaigning NGOs and the Nigerian National Oil Spill Detection and Response Agency (NOSDRA). The OSM is a public participation geographic information system (PPGIS) that enables NGOs and the affected communities to audit, verify and challenge the official accounts of oil corporations following oil spills. Policy-makers and practitioners now have a tool to improve the effectiveness of regulatory agencies to safeguard the health of current and future generations.

Additional information

Notes on contributors

Mercy Denedo

Mercy Denedo is an Assistant Professor in Accounting at Durham Business School, Durham University, UK.

Ian Thomson

Ian Thomson is Professor of Accounting and Sustainability at Birmingham Business School and Director of the Lloyds Banking Group Centre for Responsible Business, UK.

Akira Yonekura

Akira Yonekura is an Assistant Professor in Accountancy at Heriot-Watt University UK.