2008-2009 Accountability Report for The South Carolina Budget and Control Board

Winthrop University annually presents an accountability report to the governor and General Assembly with descriptions and budget of each program, objectives, and performance measures.

2010-11 State Accountability Report

Winthrop University annually presents an accountability report to the governor and General Assembly with descriptions and budget of each program, objectives, and performance measures.

Lander University Accountability Report

Each year Lander University produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, agency discussion and analysis, and strategic planning documents.

Lander University Accountability Report, 2005-2006

Each year Lander University produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, agency discussion and analysis, and strategic planning documents.

Lander University Accountability Report, 2006-2007

Each year Lander University produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, agency discussion and analysis, and strategic planning documents.

LANDER UNIVERSITY Accountability Report: 2007-2008

Each year Lander University produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, agency discussion and analysis, and strategic planning documents.

LANDER UNIVERSITY Accountability Report: 2008-2009

Each year Lander University produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, agency discussion and analysis, and strategic planning documents.

LANDER UNIVERSITY Accountability Report: 2009-2010

Each year Lander University produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, agency discussion and analysis, and strategic planning documents.

LANDER UNIVERSITY Annual Accountability Report Fiscal Year 2010-2011

Each year Lander University produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, agency discussion and analysis, and strategic planning documents.

LANDER UNIVERSITY Annual Accountability Report Fiscal Year 2011-2012

Each year Lander University produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, agency discussion and analysis, and strategic planning documents.

LANDER UNIVERSITY Annual Accountability Report Fiscal Year 2012-2013

Each year Lander University produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, agency discussion and analysis, and strategic planning documents.

2011-12 State Accountability Report

Winthrop University annually presents an accountability report to the governor and General Assembly with descriptions and budget of each program, objectives, and performance measures.

2012-13 State Accountability Report

Winthrop University annually presents an accountability report to the governor and General Assembly with descriptions and budget of each program, objectives, and performance measures.

Privatisation and accountability in a “crony capitalist” Nigerian state

Nigeria is richly endowed with oil and gas resources, but the country’s continued reliance on loans from international financial institutions raises questions about the transparency and accountability of its utilisation of the huge revenues resulting from these two resources. In order to attract international capital to bolster its revenues from sales of oil and gas, a huge proportion of which continues to be used corruptly, the World Bank has encouraged the Nigerian government to subscribe to neoliberal economic policies by enlisting accounting firms and privatising state-owned enterprises. Key justifications for this have included enhancing accountability, reducing public-sector corruption, promoting market efficiency and attracting international capital. However, this paper presents evidence of the role of accounting in the undervaluation of assets, concealment of possible malpractice, and subversion of the accountability that it should have delivered in the privatisation process. The assumption that accounting will enhance accountability, reduce public-sector corruption and promote market efficiency in privatisation, and ultimately attract investment into a crony capitalist Nigerian state, appears to be an illusion created partly through the apparent legitimacy of accounting.

Corporate social responsibility reporting in the mining sector of Tanzania:(Lack of) government regulatory controls and NGO activism

Purpose – The purpose of this paper is to contribute to the ongoing debate on governance, accountability, transparency and corporate social responsibility (CSR) in the mining sector of a developing country context. It examines the reporting practices of the two largest transnational gold-mining companies in Tanzania in order to draw attention to the role played by local government regulations and advocacy and campaigning by nationally organised non-governmental organisations (NGOs) with respect to promoting corporate social reporting practices. Design/methodology/approach – The paper takes a political economy perspective to consider the serious implications of the neo-liberal ideologies of the global capitalist economy, as manifested in Tanzania’s regulatory framework and in NGO activism, for the corporate disclosure, accountability and responsibility of transnational companies (TNCs). A qualitative field case study methodology is adopted to locate the largely unfamiliar issues of CSR in the Tanzanian mining sector within a more familiar literature on social accounting. Data for the case study were obtained from interviews and from analysis of documents such as annual reports, social responsibility reports, newspapers, NGO reports and other publicly available documents. Findings – Analysis of interviews, press clips and NGO reports draws attention to social and environmental problems in the Tanzanian mining sector, which are arguably linked to the manifestation of the broader crisis of neo-liberal agendas. While these issues have serious impacts on local populations in the mining areas, they often remain invisible in mining companies’ social disclosures. Increasing evidence of social and environmental ills raises serious questions about the effectiveness of the regulatory frameworks, as well as the roles played by NGOs and other pressure groups in Tanzania. Practical implications – By empowering local NGOs through educational, capacity building, technological and other support, NGOs’ advocacy, campaigning and networking with other civil society groups can play a pivotal role in encouraging corporations, especially TNCs, to adopt more socially and environmentally responsible business practices and to adhere to international and local standards, which in turn may help to improve the lives of many poor people living in developing countries in general, and Tanzania in particular. Originality/value – This paper contributes insights from gold-mining activities in Tanzania to the existing literature on CSR in the mining sector. It also contributes to political economy theory by locating CSR reporting within the socio-political and regulatory context in which mining operations take place in Tanzania. It is argued that, for CSR reporting to be effective, robust regulations and enforcement and stronger political pressure must be put in place.