TY - JOUR

T1 - Accounting for work conditions from modern slavery to decent work

AU - Christ, Katherine Leanne

AU - Burritt, Roger

AU - Schaltegger, Stefan

PY - 2020/10/20

Y1 - 2020/10/20

N2 - Purpose–With the initial focus on the extreme end of the work conditions continuum where, in the last decade, legislation has been introduced to combat illegal and illegitimate practices, this issue’s lead paper provides an overview on key topics of extreme work conditions of modern slavery and accounting. The paper introduces the Special Issue on“Accounting for modern slavery, employees and work conditions in business”and its selected papers.Design/methodology/approach–The method adopted is a wide-ranging literature review exploring the continuum of work conditions and their relationship to accounting, especially extreme exploitation of workers through modern slavery.Findings–Employment and workplace conditions and practices in business can be viewed as a continuum ranging from the illegal and illegitimate practices of modern slavery, through unethical and often illegal practices such as wages theft, to decent work. Given this continuum, in this Special Issue avenues are identified for accounting research to provide an account of the effectiveness of actions taken to eliminate modern slavery and overcome grey areas of work conditions.Practical implications–The paper helps to create an improved understanding of different types of exploitation in work conditions in different industries and the role accounting might play in research and practice.Social implications–Slavery did not end with abolition in the 19th century. Instead, it changed its forms and continues to harm people in every country in the world especially in certain industries, of which several are discussed and accounting advice proffered. Likewise, as reflected in Special Issue papers, the role of accounting in reducing less extreme forms of poor work conditions is also considered. Originality/value–The paper provides an overview of different forms and degrees of exploitation in work conditions and identifies the need for and areas of accounting research in this emerging area.

AB - Purpose–With the initial focus on the extreme end of the work conditions continuum where, in the last decade, legislation has been introduced to combat illegal and illegitimate practices, this issue’s lead paper provides an overview on key topics of extreme work conditions of modern slavery and accounting. The paper introduces the Special Issue on“Accounting for modern slavery, employees and work conditions in business”and its selected papers.Design/methodology/approach–The method adopted is a wide-ranging literature review exploring the continuum of work conditions and their relationship to accounting, especially extreme exploitation of workers through modern slavery.Findings–Employment and workplace conditions and practices in business can be viewed as a continuum ranging from the illegal and illegitimate practices of modern slavery, through unethical and often illegal practices such as wages theft, to decent work. Given this continuum, in this Special Issue avenues are identified for accounting research to provide an account of the effectiveness of actions taken to eliminate modern slavery and overcome grey areas of work conditions.Practical implications–The paper helps to create an improved understanding of different types of exploitation in work conditions in different industries and the role accounting might play in research and practice.Social implications–Slavery did not end with abolition in the 19th century. Instead, it changed its forms and continues to harm people in every country in the world especially in certain industries, of which several are discussed and accounting advice proffered. Likewise, as reflected in Special Issue papers, the role of accounting in reducing less extreme forms of poor work conditions is also considered. Originality/value–The paper provides an overview of different forms and degrees of exploitation in work conditions and identifies the need for and areas of accounting research in this emerging area.

KW - Sustainability sciences, Management & Economics

KW - work conditions

KW - modern slavery

KW - decent work

KW - labour exploitation

KW - accounting

KW - auditing and accountability

KW - work conditions

KW - modern slavery

KW - decent work

KW - labour exploitation

KW - accounting

KW - auditing and accountability

UR - http://www.scopus.com/inward/record.url?scp=85088700473&partnerID=8YFLogxK

U2 - 10.1108/AAAJ-05-2020-4587

DO - 10.1108/AAAJ-05-2020-4587

M3 - Journal articles

VL - 33

SP - 1481

EP - 1504

JO - Accounting, Auditing & Accountability Journal

JF - Accounting, Auditing & Accountability Journal

SN - 0951-3574

IS - 7

ER -