Accounting, Auditing & Accountability Journal: Volume 33 Issue 7

Accounting for work conditions from modern slavery to decent work

Katherine Leanne Christ, Roger Leonard Burritt, Stefan Schaltegger

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…

Organisational responses to mandatory modern slavery disclosure legislation: a failure of experimentalist governance?

Michael Rogerson, Andrew Crane, Vivek Soundararajan, Johanne Grosvold, Charles H. Cho

This paper investigates how organisations are responding to mandatory modern slavery disclosure legislation. Experimentalist governance suggests that organisations faced with…

Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains

Carla Antonini, Cornelia Beck, Carlos Larrinaga

This paper explores the subpolitical role and main characteristics of a specific accounting technique, sustainability reporting boundaries. Its focus is on how the sett2ing of…

Private governance responsibilisation in global supply chains: the case of Rana Plaza

Javed Siddiqui, Kenneth McPhail, Sharmin Shabnam Rahman

The paper explores the emergence of private sector responsibilisation for tackling governance issues in a global supply chain. The infamous case of the Rana Plaza collapse in…

Multiple control mechanisms for employee health and safety integration: effects and complementarity

Emilio Passetti, Massimo Battaglia, Francesco Testa, Iñaki Heras-Saizarbitoria

This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into…

Accounting for the “uncounted” workers: a dialectical view of accounting through Rancière

Da Yang, John Dumay, Dale Tweedie

This paper examines how accounting either contributes to or undermines worker resistance to unfair pay, thereby enhancing our current understanding of the emancipatory potential…

Advancing research into accounting and the UN Sustainable Development Goals

Jan Bebbington, Jeffrey Unerman

This paper introduces a special section devoted to accounting scholarship that addresses the United Nations (UN) Sustainable Development Goals (SDGs) and has three purposes…

Framing sustainable development challenges: accounting for SDG-15 in the UK

Madlen Sobkowiak, Thomas Cuckston, Ian Thomson

This research seeks to explain how a national government becomes capable of constructing an account of its biodiversity performance that is aimed at enabling formulation of policy…

Legal personality in Aotearoa New Zealand: an example of integrated thinking on sustainable development

Mereana Barrett, Krushil Watene, Patty McNicholas

This paper aims to set the scene for an emerging conversation on the Rights of Nature as articulated by a philosophy of law called Earth Jurisprudence, which privileges the whole…

SDG 13 and the entwining of climate and sustainability metagovernance: an archaeological–genealogical analysis of goals-based climate governance

Robert Charnock, Keith Hoskin

This paper brings insights from accounting scholarship to the measurement and reporting challenges of metagovernance approaches to sustainable development. Where scholarship on…