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.
| Original language | English |
|---|---|
| Pages (from-to) | 355-364 |
| Number of pages | 10 |
| Journal | Public Money and Management |
| Volume | 38 |
| Issue number | 5 |
| Early online date | 1 Jun 2018 |
| DOIs | |
| Publication status | Published - 29 Jul 2018 |
Keywords
- Accountability
- hybridization
- Nigeria
- public sector
- sustainability
ASJC Scopus subject areas
- Business, Management and Accounting(all)
- Sociology and Political Science
- Public Administration
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Akira Yonekura
- School of Social Sciences, Edinburgh Business School - Assistant Professor
- School of Social Sciences - Assistant Professor
Person: Academic (Research & Teaching)