International Conference on Economic Management, Development, and Growth: Integrating Financial, Business, and Social Perspectives (ICEMDG-2025)

Jonathan Teye Profile

Jonathan Teye

Jonathan Teye

Biography

Dr. Jonathan Teye is a diligent and self-motivated professional with expertise in accounting and a Ph.D. in Mining Management Engineering. He is currently a lecturer at Regentropfen University College's Department of Business Studies, in Ghana's Upper East Region.

Dr. Teye is dedicated to working in demanding circumstances and is fluent in Microsoft Office. He has a strong willingness to learn new things and works well both individually and as part of a team. His exceptional people interactions, inventive ideas, and organizational abilities distinguish him as a dynamic educator and researcher.

Dr. Teye is excellent in a variety of settings due to his strong versatility in teaching and learning. He is well-known for his leadership and devotion to excellence, having made important contributions to academic research and industry developments. His work in mining management engineering has established him as a key figure in the area, and his commitment to education continues to inspire and develop future leaders. Dr. Teye's notable papers include "The Role of Auditing Culture in Sustainable Mining Practices: A Review of Ghana's Mining Sectors," which was approved by the Journal of Infrastructure, Policy, and Development and will be available online at the end of July. He has also written on "Internal Auditors and Fraud Detection in CAL Bank" and "Assessing the Internal Control System of Cocoa Process Company Tema -Ghana

Research Interest

Mining Management Engineering, Business Studies, Fluent in Microsoft Office

Abstract

The Role of Auditing Culture in Sustainable Mining Practices: A Review of Ghana's Mining Sectors

The study looks at Ghana's mining industry's audit culture and green mining practices in relation to their social responsibility to the communities where their mines are located. Results: According to this study, the economic motivations of mines and green mining are inversely related. Even large mining companies incur significant costs associated with their green mining initiatives because they require a different budget each year, which has an impact on their ability to maximize wealth. Conversely, mines with strong green mining initiatives enjoy positive public perception and vice versa. Ghanaian mines do not have pre- or during-mining strategies; instead, they only have post-social and post-environmental methods. The best method for evaluating mines' environmental performance in the community in which they operate is, according to this study, social audit. This is primarily influenced by the mine's audit culture, but it is also influenced by the auditor's compliance with audit processes, audit guidelines, and, ultimately, the audit firm's experience. The analysis confirms that Ghana's mine environmental performance is appallingly low since local audit firms are not used in favor of foreign auditors who lack experience or empathy for the problems encountered by these mining communities. Last but not least, CSR is connected to Ghana's development of green mining, either directly or indirectly. Whether the mine adopts a technocrat, absolutist, or relativist perspective on mining will determine this. The study discovered that, in contrast to the later approach, the first two views generate work in a mechanistic manner with little to no consideration for CSR.

Keywords: Green mining, Green Mining initiatives, Mining Companies, local audit firm and mining communities