Modern slavery and the accounting profession

Christ, Katherine L.; Burritt, Roger; Islam, Muhammad Azizul

doi:10.1016/j.bar.2023.101174

Cited by 9 publications

(4 citation statements)

References 47 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Modern-day slavery as a topic of investigation has started to gain a foothold in the wider accounting literature (see, for example, Christ et al , 2019; Christ et al , 2020; Christ and Burritt, 2021; Christ et al , 2023; Rao et al , 2022; Rogerson et al , 2020). However, meaningful investigations into modern-day slavery, human trafficking, and child labour within the context of the extractive industries is noticeably absent in the wider accounting and ESG literature.…”

Section: Shadow and Counter Accounting In The Extractive Industriesmentioning

confidence: 99%

Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research

Samkin,

Mihret,

Lemma

2024

MEDAR

View full text Add to dashboard Cite

Purpose We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue. Design/methodology/approach Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field. Findings While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries. Research limitations/implications The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts. Originality/value This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

show abstract

Section: Shadow and Counter Accounting In The Extractive Industriesmentioning

confidence: 99%

Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research

Samkin,

Mihret,

Lemma

2024

MEDAR

View full text Add to dashboard Cite

show abstract

“…Environmental accounting involves the measurement and disclosure of an organization’s ecological impact, including indicators such as energy and water consumption, greenhouse gas emissions, waste production, and adherence to environmental regulations [ 59 ]. Social accounting, on the other hand, examines the social consequences of business activities by utilizing both quantitative measures like employee well-being and qualitative disclosures concerning human rights, community relations, and societal contributions [ 60 ]. Integrated reporting aims to provide a comprehensive overview of corporate value creation by combining financial and sustainability reporting into a single integrated report, offering a long-term perspective [ 61 ].…”

Section: Fundamentals and Definitionsmentioning

confidence: 99%

“…The rise of sustainability accounting arises from a shift in the prevailing mindset towards corporate responsibilities that extend beyond economic and legal obligations [ 58 ]. This transformation is driven by external pressures from stakeholders who demand greater transparency regarding the non-financial impacts of businesses [ 60 ]. Additionally, regulatory requirements in numerous jurisdictions seek to address information disparities and market deficiencies related to externalities by promoting or mandating sustainability reporting [ 62 ].…”

Section: Fundamentals and Definitionsmentioning

confidence: 99%

Drivers and influencers of blockchain and cloud-based business sustainability accounting in China: Enhancing practices and promoting adoption

Tian,

Qiu,

Wang

2024

PLoS ONE

View full text Add to dashboard Cite

The field of sustainability accounting aims to integrate environmental, social, and governance factors into financial reporting. With the growing importance of sustainability practices, emerging technologies have the potential to revolutionize reporting methods. However, there is a lack of research on the factors influencing the adoption of blockchain and cloud-based sustainability accounting in China. This study employs a mixed-methods approach to examine the key drivers and barriers to technology adoption for sustainability reporting among Chinese businesses. Through a systematic literature review, gaps in knowledge were identified. Primary data was collected through an online survey of firms, followed by in-depth case studies. The findings of the study reveal a positive relationship between company size and reporting behaviors. However, size alone is not sufficient to predict outcomes accurately. The industry type also has significant but small effects, although its impact on reporting behaviors varies. The relationship between profitability and reporting behaviors is intricate and contingent, requiring contextual examination. The adoption of blockchain technology is positively associated with capabilities, resources, skills, and regulatory factors. On the other hand, cloud computing adoption is linked to resources, management support, and risk exposures. However, the specific impacts of industry on adoption remain inconclusive. This study aims to offer empirical validation of relationships, shedding light on the intricate nature of interactions that necessitate nuanced conceptualizations incorporating contextual moderators. The findings underscore the importance of providing customized support and adaptable guidance to accommodate the evolving practices in sustainability accounting. Moreover, the assimilation of technology and organizational changes highlights the need for multifaceted stakeholder cooperation to drive responsible innovation and address the challenges posed by digital transformations in this field.

show abstract

“…Various social themes have more recently been addressed. These include health management accounting (Anshori 2020;Arieftiara et al 2021), modern slavery accounting and management (Christ and Burritt 2021;Christ et al 2023), ecosystems accounting with regard to epidemics and pandemics (Schaltegger 2020), gender gaps and inequality and management accounting (Khalifa and Scarparo 2021;Nagano and Hosoda 2023). The inclusion of social aspects and the broader focus on sustainability issues, including societal goals, such as those represented in the United Nations Sustainable Development Goals (SDGs) (UN 2015), has led to the extension of EMA to the development of sustainability management accounting (SMA) (Schaltegger et al 2022).…”

Section: Thematic Extension Of Ema To Sma Frameworkmentioning

confidence: 99%

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

Burritt,

Schaltegger,

Christ

2023

Australian Accounting Review

Self Cite

View full text Add to dashboard Cite

The most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This framework has until today considerably influenced the development of the environmental management accounting field. Set against new sustainability challenges it is now time to question if the framework remains relevant or if it needs to change, and in what ways, to address the contemporary challenges now facing society. Taking stock of environmental management accounting research and practice over the last two decades, a conceptual discussion is developed which is based on extant literature and the authors’ extensive experience of the topic. Thus, the paper looks back to reflect on the developments from the perspective of the framework and looks towards how environmental management accounting could be further developed in the future. It considers the current and future potential of environmental management accounting and managers to contribute towards sustainable development. This can be through: the development of new areas of application and thematic scopes targeting aspirational sustainability goals such as those represented by the United Nations Sustainable Development Goals and planetary boundaries; extending spatial scope beyond the organisation into supply chains and circular systems; development of new social and environmental measures of performance to complement economic measures; providing information specific to the needs and roles of new personnel using environmental and sustainability information; and building awareness and implementing new drivers for environmental and sustainability management accounting such as AI and chatbots.

show abstract

Modern slavery and the accounting profession

Cited by 9 publications

References 47 publications

Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research

Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research

Drivers and influencers of blockchain and cloud-based business sustainability accounting in China: Enhancing practices and promoting adoption

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

Contact Info

Product

Resources

About