CSR practices in the Zimbabwean mining Sector: A Structuration Theory Perspective.

Machaya, Calven

Abstract

Abstract

As a result of increased global problems and global awareness, companies face increased scrutiny and demand by stakeholders to account for their actions in society and the environment. Following from this increased scrutiny is the need to understand business and social relationships from an accounting perspective to explain resource allocation through Corporate Social Responsibility. This study systematically investigates the interactions and relationships between structure and agents as they affect CSR practices, community development, policy, and regulation formation in the Zimbabwean mining sector.
The study used the survey and archival documentary methods to collect data from 34 mining companies in Zimbabwe from 2017 to 2019. The study adopted a mixed methods approach supported by structuration theories.
The result of the study indicates that the structure enacts rules and regulations to dominate agents, thereby increasing CSR practices. Agents resist this by using power of control over allocative and authoritative resources. Findings also show that as CSR practices grow, the structure reduces their policing and regulation of agents. Confounding factors seem not to impact the interactions between structure and agents in the Zimbabwean mining sector.
The study’s value and contributions are threefold, practical research context, theoretical, and methodological. Practicality, because few studies in the developing world have focused on duality concept of structuration theories between structure and agents. Theoretically, because the infusion of predominantly social theories in accounting helps understand financial decisions in dealing with other stakeholders. The study offers the limitation of these theories, thereby showing room for their improvement. A significant methodological contribution is the operationalisation of latent variables into observable, quantifiable and measurable variables. This is a rigorous excise that is now being asked for by many decision-makers as they want to see the quantitative impact of social constructs in the business, environment, and everyday life.
Key Words: Structuration Theories, Corporate Social Responsibility, Causality and simultaneity, Structural Equation Modelling, Statistical Significance, Developing country, Structure and agents, Actors’ Roles, National Business Systems, Management Accounting, Indigenous Dynamics

Citation

Machaya, C. (2021). CSR practices in the Zimbabwean mining Sector: A Structuration Theory Perspective. (Thesis). University of Salford

• Thesis Type: Thesis
• Deposit Date: Apr 12, 2022
• Publicly Available Date: Mar 2, 2024
• Award Date: Oct 1, 2021