Accountabilities and stakeholder expectations regarding asbestos-free building materials supply chain: an actor-network theory perspective

Lalitha Ukwatte, Tehmina Khan, Pavithra Siriwardhane and Sarath Lal Ukwatte Jalathge

Meditari Accountancy Research, 2023, vol. 32, issue 1, 95-122

Abstract: Purpose - The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to better understand the multiple accountabilities and consequences. Design/methodology/approach - This study undertakes a qualitative content analysis of the multiple accountabilities and stakeholder expectations using the lens of actor–network theory. This study further explores the weaknesses and complexities associated with implementing a complete ban on asbestos, ensuring that only asbestos-free building materials are imported to Australia. This study uses data collected from 15 semi-structured interviews with stakeholders, responses from the Australian Border Force to a questionnaire and 215 counter accounts from the media, the Australian Government, industry organizations, non-governmental organizations and social group websites during the period from 2003 to 2021. Findings - This study reveals that stakeholders' expectations of zero tolerance for asbestos have not been met. This assertion has been backed by evidence of asbestos contamination in imported building materials throughout recent years. Stakeholders say that the complete prevention of the importation of ACBMs has been delayed because of issues in policy implementations, opaque supply chain activities, lack of transparency and non-adherence to mandatory and self-regulated guidelines. Practical implications - Stakeholders expect public and private sector organizations to meet their accountabilities through mandatory adoption of the given policy framework. Originality/value - This research provides a road map to identify the multiple accountabilities, their related weaknesses and the lack of implementation of the necessary protocol, which prevents a critical aspect of legislation from being effectively implemented.

Keywords: Asbestos; Australia; Stakeholder perspectives; Multiple accountabilities; Supply chain; Actor–network theory; Building materials (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-12-2021-1550

DOI: 10.1108/MEDAR-12-2021-1550

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