Pereira, HugoLeite, JoaquimCarmo, Cecília M. R.2026-03-192026-03-192025Pereira, Hugo; Leite, Joaquim; Carmo, Cecília M. R.(2025). Balancing costs and benefits in lithium mining: management and sustainability challenges in Barroso, Portugal. Ibima Business Review. ISSN 1947-3788. 2025:478675, p. 1-26. DOI: 10.5171/2025.4786751947-3788http://hdl.handle.net/10198/36147Portugal 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.engjournal article10.5171/2025.478675