Abstract
Purpose
Large mining companies are often subject to stigmatisation. Thus, these companies try to shift stigma to artisanal small-scale miners in stigma management. This study seeks to understand why and how these mining companies use corporate reporting in shifting stigma.
Design/methodology/approach
This is a qualitative study that combines data collected from semi-structured interviews, focus group and secondary documents.
Findings
The findings suggest that large mining companies involved in shifting stigma use corporate reporting to promote a positive image and avoid investor discrimination. Artisanal small-scale miners are targeted because of their vulnerability to stereotyping and discrimination. The findings suggest that mining companies shift stigma by blaming and shaming artisanal small-scale miners for child labour, human endangerment and environmental damage in reporting. The work of these miners is abnormalised as violating moral order. It is observed that the information provided in corporate reporting is often decontextualised from reality.
Originality/value
This paper makes an original contribution to accounting studies by showing how corporate reporting is used in counter-accounting in the context of stigma management. Counter-accounting as a form of stigma management is operationalised through the blaming and shaming of artisanal small-scale miners.
Large mining companies are often subject to stigmatisation. Thus, these companies try to shift stigma to artisanal small-scale miners in stigma management. This study seeks to understand why and how these mining companies use corporate reporting in shifting stigma.
Design/methodology/approach
This is a qualitative study that combines data collected from semi-structured interviews, focus group and secondary documents.
Findings
The findings suggest that large mining companies involved in shifting stigma use corporate reporting to promote a positive image and avoid investor discrimination. Artisanal small-scale miners are targeted because of their vulnerability to stereotyping and discrimination. The findings suggest that mining companies shift stigma by blaming and shaming artisanal small-scale miners for child labour, human endangerment and environmental damage in reporting. The work of these miners is abnormalised as violating moral order. It is observed that the information provided in corporate reporting is often decontextualised from reality.
Originality/value
This paper makes an original contribution to accounting studies by showing how corporate reporting is used in counter-accounting in the context of stigma management. Counter-accounting as a form of stigma management is operationalised through the blaming and shaming of artisanal small-scale miners.
| Original language | English |
|---|---|
| Pages (from-to) | 1062-1091 |
| Number of pages | 30 |
| Journal | Accounting, Auditing and Accountability Journal |
| Volume | 38 |
| Issue number | 4 |
| Early online date | 29 Nov 2024 |
| DOIs | |
| Publication status | Published - 13 May 2025 |
Bibliographical note
Publisher Copyright:© 2024, Emerald Publishing Limited.
Access to Document
- Full-text PDF (accepted manuscript)
This is the accepted author manuscript (AAM) of the article which has been made Open Access under the University of Bristol's Scholarly Works Policy. The final published version (Version of Record) can be found on the publisher's website. The copyright of any third-party content, such as images, remains with the copyright holder.