The effect of organised hypocrisy: Compensation committees and fair compensation in the Ghanaian mining industry

Uche, Chinyere and Khalid, Sharif (2023) The effect of organised hypocrisy: Compensation committees and fair compensation in the Ghanaian mining industry. Critical Perspectives on Accounting, 95. ISSN 1045-2354

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Abstract

Compensation committees are established by mining companies to negotiate fair compensation on behalf of farmers. However, prior studies suggest that compensation packages are considered unfair by farmers. The failure of compensation committees to deliver fair compensation can signal inconsistencies between espoused ideals and action. The aim of this study is to explore how compensation committees are implicated in inconsistencies between talk, decisions, and actions which undermine fair compensation as well as the effect of such inconsistencies on mining companies. We rely on data collected from a mix of qualitative interviews with various stakeholders and secondary documents. Drawing on the theory of organised hypocrisy, the findings suggests that mining companies use inconsistencies between talk, decisions, and action with respect to compensation committees to facilitate, manage and defend unfair compensation. We contribute to studies on organised hypocrisy in revealing four effects of organised hypocrisy. Namely, organised hypocrisy can be a source of dysfunction, function, aid, and pose a threat to legitimacy.

Item Type: Article
Additional Information: Data statement: As authors, we are happy to share both primary and secondary data used in the research. The primary data would be shared upon request in transcript format. The secondary data is from the corporate reports and documents. The corporate reports are freely available to the public on the company website.
Uncontrolled Keywords: compensation committee,fair compensation,mining,organised hypocrisy,accounting,finance,sociology and political science,information systems and management ,/dk/atira/pure/subjectarea/asjc/1400/1402
Faculty \ School: Faculty of Social Sciences > Norwich Business School
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Depositing User: LivePure Connector
Date Deposited: 01 Jun 2026 14:57
Last Modified: 03 Jun 2026 07:54
URI: https://ueaeprints.uea.ac.uk/id/eprint/103223
DOI: 10.1016/j.cpa.2022.102509

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