Purpose

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.

Design/methodology/approach

The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.

Findings

The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.

Research limitations/implications

The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.

Practical implications

The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.

Originality/value

The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.

中文翻译：

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本土化政策从制定到实施的艰难历程：实现可持续发展的促动因素和问责机制

目的

该研究探讨了加纳本地内容（LC）政策制定背后的推动因素，并进一步调查了推动本地内容政策实施以促进可持续发展的问责机制。

设计/方法论/途径

该研究报告使用制度理论和 Bovens（2010）全球问责框架的应用作为讨论和结果解释的视角，对主要参与者进行了一系列访谈。

发现

结果表明，有两种力量推动了 LC 政策的制定。一是来自挪威政府和世界银行的外部融资压力。另一个是政府让民间社会组织和其他内部利益相关者参与，以证明其活动和使命的合理性，以表明坚持公正、中立，以及在较小程度上坚持团结。分析还揭示了问责合法性与信用证政策实施之间的紧张关系。研究进一步发现，虽然参与、透明度、监督和评估经常被援引为石油和天然气合同中法律上的制度合法性，但实际做法遵循规范（事实上）制度主义，而不是信用证政策法所规定的。

研究局限性/影响

此次访谈的参与者人数相对较少，这可能会影响研究的有效性。尽管如此，考虑到数据饱和效应和从受访者获得的数据的广度，这项研究代表了新兴油气行业在信用证政策制定知识、实施机制和执行方面的重大进步。

实际影响

本研究的结果表明，新兴经济体未来的政策制定应涉及详细的磋商，以增加决策者的知识、过程透明度和期望。这将改善实施并减少利益相关者的紧张、冲突和不信任。

原创性/价值

这项研究的结果建立在早期对油气行业内外的合法性、问责制和印象管理的调查基础上。此外，调查结果还揭示了油气参与者为促进本地内容可持续发展目标而使用的合法化策略。