Effect of Executives’ Accounting Background on Sustainability Reporting in Mining Companies of Africa: A Bibliometric Analysis of the Literature

Description

Page: 1220-1229

Nhorito Shadreck (Department of Accounting, Tshwane University of Technology, South Africa)

The study focused on the effect of executives’ accounting background on sustainability reporting in mining companies in Africa. The problem of the study was centered on adverse effects of mining companies such as emitting large quantities of carbon in the atmosphere as well as contributing to environmental degradation. The main objectives of the study are to establish the knowledge needed for sustainable reporting of mining companies in Africa, examine the roles of mining executives on sustainability reporting, analyse the impact of mining executives background on sustainability reporting in Africa, and establish the strategies for developing competencies of mining executives on sustainability reporting in Africa. The literature of the study is guided by Upper Echelons Theory and the Institutional Theory. The study employed a mixed bibliometric approach to analysing scholarly literature related to the effect of executives’ accounting background on sustainability reporting in mining companies in Africa. The methodologies integrated both quantitative and qualitative bibliometric analyses techniques. The study revealed that accounting executives who attained adequate accounting knowledge and vast experience in sustainability are more competent to adopt and implement sustainability reporting in mining companies. The study recommended the attainment of adequate knowledge by accounting executives for them to be competent to implement sustainability issues in their companies.