Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider

Tracey Dodd, James Guthrie and John Dumay

The British Accounting Review, 2023, vol. 55, issue 3

Abstract: Modern slavery presents a complex risk for organisations worldwide, with perpetrators continually adapting practices to maintain a veil of secrecy. While management controls may reduce modern slavery risks, little is known about how they optimally function across industries and organisational forms. To advance the state of knowledge, we examine an Australian not for profit housing provider using an interventionist research method. We draw on a combined conceptual framework of management controls and expectancy theory to analyse participant observations and document data collected over 24 months. Our findings show that despite constraints, the organisation reduced modern slavery risks. This outcome, informed by a social purpose within the organisation, was facilitated through the introduction and adaptation of cultural, personnel, action, and results controls. By discussing the changes this housing provider made, we add to the literature on management controls and modern slavery and provide theoretical insights into why they were adopted. We also highlight limitations in what the organisation could achieve that point to areas for future research.

Keywords: Modern slavery risks; Management accounting; Expectancy theory; Interventionist research; Organisational change; Not-for-profit (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:55:y:2023:i:3:s0890838922000270

DOI: 10.1016/j.bar.2022.101098

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