Abstract:

This study explores the costs and benefits of overcoming management and sustainability challenges in lithium mining in Barroso – Portugal. The theoretical framework is within the scope of management accounting, particularly cost-benefit analysis and sustainability, focusing on lithium extraction. Secondary data was collected from documents. The evidence was processed using content analysis. The single case study method fits in with the qualitative methodology selected. The results made it possible to identify costs and benefits in economic, social, and environmental terms and various analysis criteria. The results also showed controversy in the balance of positions between the arguments of the project's economic promoters and the resistance of local social and environmental players.