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This study explores why local NGOs in the Niger Delta integrate dialogic action and accounts into their campaigns to protect the human, economic and environmental rights of indigenous communities. The NGOs considered their alternative-accounts effective in problematizing the need for greater accountability, giving greater visibilities to unsustainable practices, building the capacity of the indigenous people, creating networks of engagement, giving voice to indigenous communities and addressing some of the power imbalances in this region. NGOs and local community representatives asserted that the production and communication of accounts of their suffering were making a difference and creating hope for future change.

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.

Purpose The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the Niger Delta to reform problematic regulatory systems and make visible corporate practices that exploit governance and accountability gaps in relation to human rights violations and environmental damage. Design/methodology/approach This arena study draws on different sources of evidence, including interviews with nine iaNGOs representatives involved in campaigns in the Niger Delta. The authors mapped out the history of the conflict in order to locate and make sense of the interviewees’ views on counter accounting, campaigning strategies, accountability and governance gaps as well as their motivations and aspirations for change. Findings The evidence revealed an inability of vulnerable communities to engage in relevant governance systems, due to unequal power relationships, corporate actions and ineffective governance practices. NGOs used counter accounts as part of their campaigns to change corporate practices, reform governance systems and address power imbalances. Counter accounts made visible problematic actions to those with power over those causing harm, gave voice to indigenous communities and pressured the Nigerian Government to reform their governance processes. Practical implications Understanding the intentions, desired outcomes and limitations of NGO’s use of counter accounting could influence human rights accountability and governance reforms in political institutions, public sector organisations, NGOs and corporations, especially in developing countries. Social implications This paper seeks to contribute to accounting research that seeks to protect the wealth and natural endowments of indigenous communities to enhance their life experience. Originality/value By interviewing the preparers of counter accounts the authors uncover their reasons as to why they find accounting useful in their campaigns.

Laughlin's (1995) contribution to the methodological issues debate in accounting (Laughlin R. Empirical research in accounting: alternative approaches and a case for “middle-range” thinking. Accounting, Auditing & Accountability Journal 1995;8(1):53–87.) is often cited. Here, we assess and clarify the contribution, including in reflecting upon some critical reception. We initially provide an overview of Laughlin (1995) , enhancing appreciation of this by relating it to prior work. We then appraise some previous critical assessments of Laughlin (1995) and take into consideration Laughlin's interaction therewith. We go on to elaborate our own critical appreciation. We conclude that Laughlin (1995) substantively provides for a number of insights that continue to be positive for the development of research into accounting and related practices. Developing our analysis, we indicate the continuing strengths of a German critical theoretical orientation in researching and developing theoretical appreciation of accounting and related practices today.

Developments in the socio-economic and political spheres impact upon accounting disclosure and corporate governance. In the context of globalisation, moves have been made ostensibly to converge practices towards global standards, which on the face of it equate to Anglo-American ways. Here, we focus on Japan in this context. We give particular attention to pressure apparently placed upon Japan by the U.S. vis-a-vis bilateral state-level trade negotiations – an under researched area – from the late 1980s. We critically interpret how the Japanese Government has responded to such apparent pressure.

Many of the ceramic coating materials can be exposed to harsh working conditions because of their excellent characteristics. Therefore, for producing superior coating materials, it is necessary to establish a methodology for evaluating the mechanical properties of these materials. In this study, nine kinds of TiN film of 5 μm thickness, which were deposited on different parent materials under different N2 partial pressures, were scratched and a method for evaluating the properties of the coating materials with acoustic emission (AE) was developed. The results were as follows: (1) A scratch testing apparatus that can detect AE signals emitted from the TiN film during scratch testing was fabricated. (2) The relationship between the characteristics of the detected AE signals and the fracture modes of the film (i.e., cracking, chipping and flaking) was investigated. (3) It was clarified that fractal dimension m determined from AE peak amplitude distributions become greater than three when the fracture mode was cracking, the dimension became between one and three when the mode was chipping, and the dimension became less than one when the mode was flaking. From these experimental results, it was found that the strength and the adhensivity of thin film can be evaluated from fractal dimension m determined by scratch testing.