Accounting, Accountability And Governance Practices Of...

This thesis sets out to examine the accounting, accountability and governance practices of the Nigerian Content Development and Monitoring Board (hereafter, NCDMB) and the International Oil and Gas Companies (hereafter, IOCs) in the implementation of, and compliance with, local content sustainability rules in petroleum contracts in Nigeria. The aim is to apply an accountability-based conceptual framework of accounting to address three major accountability issues within the context of the broader natural resource governance practices. Firstly, to critically establish, within the context of the Nigerian oil and gas industry, the relationship between local content and the three tenets of sustainability (social, economic and environmental), the issue that has received relatively little attention from scholars. Secondly, to evaluate the extent of the NCDMB’s accountability by assessing its ability to enforce compliance with the local content sustainability rules as provided by the law. 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