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- A case study of lithium exploration project in Barroso, Portugal: management and sustainability challenges in balancing costs and benefitsPublication . Pereira, Hugo; Leite, Joaquim; Carmo, HugoPortugal has the largest known reserves of lithium in Europe and the potential to be the largest producer of this mineral on the continent, a situation that has brought to public discussion the economic benefits and environmental costs of exploiting this mineral. In this context, this study explores the costs and benefits of overcoming management and sustainability challenges in lithium mining in Barroso, Portugal, which may contribute to shedding some light on the debate. The theoretical framework is within the scope of management accounting, particularly cost-benefit analysis and sustainability, focusing on lithium extraction. The methodology consists of a single case study, based on secondary data collected from documents and processed using content analysis. The results made it possible to identify costs and benefits in economic, social, and environmental terms and various analysis criteria, supporting the controversy in the balance of positions between the arguments of the project's economic promoters and the resistance of local social and environmental players.
- Balancing costs and benefits in lithium mining: management and sustainability challenges in Barroso, PortugalPublication . Pereira, Hugo; Leite, Joaquim; Carmo, Cecília M. R.Portugal holds Europe's largest lithium reserves, positioning itself as a potential leading producer of this critical mineral. This prospect has sparked widespread debate over the economic advantages and environmental trade-offs of lithium extraction. The conscious and sustainable exploitation of these deposits could be the key to reversing the trend of population decline and agricultural neglect, revitalizing the region with new job opportunities and technological progress. This exploitation could also stimulate investment in infrastructure and research, consolidating the region as an innovative center in the energy sector. This study examines the management and sustainability challenges in lithium mining in Barroso, Portugal, providing insights into the complex cost-benefit dynamics at play. Grounded in management accounting principles, particularly cost-benefit analysis and sustainability, the research employs a single case study methodology. Secondary data from relevant documents is analyzed through content analysis. Findings reveal the economic, social, and environmental costs and benefits of the project and highlight the tensions between its economic proponents and local environmental and social stakeholders.