Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider |
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| Institution: | 1. Adelaide Business School, Adelaide University, Australia;2. Macquarie Business School, Macquarie University, Australia;3. Department of Accounting & Corporate Governance, Macquarie University, Australia;4. Nyenrode Business Universiteit, The Netherlands;5. Aalborg University, Denmark;1. Ecole Supérieure des Sciences Commerciales D''Angers (ESSCA), Lyon, France;2. International School, Vietnam National University, Hanoi, Vietnam;3. Department of Accounting and Corporate Governance, Macquarie Business School, Macquarie University, Sydney, Australia;4. Department of Accounting, Faculty of Economics & Business, University of Groningen, the Netherlands;1. Manning School of Business, University of Massachusetts Lowell, 72 University Ave, Lowell, MA, 01854, USA;2. Lally School of Management, Rensselaer Polytechnic Institute, USA;3. School of Accounting and Finance, Hong Kong Polytechnic University, Hong Kong;4. Kogod School of Business, American University, USA;1. Department of Management Control and Information Systems, School of Economics and Business, Universidad de Chile, Diagonal Paraguay # 257, Santiago, 8330015, Chile;2. Department of Finance and Accounting, University of Exeter Business School, Streatham Court, Rennes Drive Exeter, EX4 4PU, UK;1. School of Management, Shandong University, Jinan, 250100, China;2. School of Business, Macquarie University, Balaclava Road, NSW, 2109, Australia;3. School of Management, Xiamen University, Xiamen, 361005, China;1. Université Toulouse Capitole, TSM Research (UMR 5303 CNRS), France;2. Université Côte d’Azur, GRM (EA 4711), IAE Nice Graduate School of Management, France;3. Université de Tours, VALLOREM (EA 6296), IAE de Tours, France |
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| 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. |
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| Keywords: | Modern slavery risks Management accounting Expectancy theory Interventionist research Organisational change Not-for-profit |
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