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

Tracey Dodd*, James Guthrie, John Dumay

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

13 Citations (Scopus)

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.

Original languageEnglish
Article number101098
Pages (from-to)1-19
Number of pages19
JournalBritish Accounting Review
Volume55
Issue number3
Early online date6 May 2022
DOIs
Publication statusPublished - May 2023

Keywords

  • Expectancy theory
  • Interventionist research
  • Management accounting
  • Modern slavery risks
  • Not-for-profit
  • Organisational change

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