Event Type: UB Business School Activities

ABSTRACT

Purpose – This paper explores the mediation of experts and accounting technologies in the construction of modern slavery and, thus, its subsequent discharge of responsibility.  

Design/methodology/approach – The paper draws on Beck’s ideas of risk society fragmentation between experts with the authority to make risks visible and citizens without this authority (1995, 2007/2009). This division leads to risks that are constantly disputed between a variety of experts and technologies that mediate the discharge of responsibility (Beck, 1995). The paper performs a content analysis of the modern slavery statements of the largest supermarkets in the United Kingdom and Australia, where modern slavery disclosure is mandatory. 

Findings – The results shows that alliances act as experts mediating the construction of modern slavery. Furthermore, these experts use several accounting technologies for this mediation. The contribution of this research is twofold: (i) at a theoretical level, the paper highlights the relevance of the dispute between a variety of experts and technologies in the construction of modern slavery risks that lead to ambiguous definitions; and (ii) at an empirical level the study explores the mediation of accounting in the construction of modern slavery in a regulated context. We argue that this mediation obscures the discharge of responsibility. 

Research limitations/implications – The study is limited to the supermarket industry, responses to UK and Australian regulation and the information disclosed by largest companies only. Thus, future studies could expand the focus to consider other industries, stakeholders and institutional contexts. 

Practical implications – This study’s findings help managers in their choice of modern slavery recognition and assessment approaches. 

Originality/value – This paper provides the first comprehensive assessment of the mediation of experts and accounting technologies in the construction of risks related to modern slavery.

[:en]Programme HERE.[:ca]Programa aquí.[:es]Programa aquí.[:]

[:en]Register here.[:ca]Registra’t aquí[:es]Registrate aquí.[:]

[:en]Advisor:
Antonio David Somoza López

Thesis comittee:
Chair: Dr Josep Mª Argilés (Universitat de Barcelona)
Secretary: Dr Diego Ravenda (Toulouse Business School)
Member: Dr Ellis Osabutey (University of Norhumbria, Newcastle Business School)[:ca]Director de tesi:
Antonio David Somoza López

Tribunal:
President: Dr. Josep Mª Argilés (Universitat de Barcelona)
Secretari: Dr. Diego Ravenda (Toulouse Business School)
Vocal: Dr. Ellis Osabutey (University of Norhumbria, Newcastle Business School)[:es]Director de tesis:
Antonio David Somoza López

Tribunal:
Presidente: Dr. Josep Mª Argilés (Universitat de Barcelona)
Secretario: Dr. Diego Ravenda (Toulouse Business School)
Vocal: Dr. Ellis Osabutey (University of Norhumbria, Newcastle Business School)[:]

This seminar presents an integrated research trajectory on digital transformation and intelligent decision-making, with a particular focus on the transition from Industry 4.0 to Industry 5.0. Building on prior work on maturity models and fuzzy rule-based decision-support systems, the talk highlights the limitations of technology-centric and efficiency-driven transformation approaches.

The seminar argues that contemporary operations and supply chains require prescriptive socio-technical frameworks capable of integrating digitalization, sustainability, and human-centric principles. Selected high-impact research studies are discussed to illustrate context-specific maturity assessment and integration mechanisms under Industry 4.0.

The presentation then introduces an ongoing postdoctoral research agenda aimed at developing an Industry 5.0 reference model using a Design Science Research approach that combines literature review and empirical validation through case studies. The expected contributions include theoretical advances in socio-technical systems, practical decision-support tools for organizations, and evidence-based guidance for policy and regional development strategies.

[:en]Abstract

Quantum machine learning (QML) is emerging as a transformative technology for business analytics, offering novel approaches to complex classification and prediction problems. This research seminar presents a practical introduction to quantum kernel methods and their applications in management science, designed specifically for economists and business researchers without requiring a physics background. We introduce the fundamental concepts of quantum computing and quantum kernels as advanced similarity measures, demonstrating how they can capture complex, nonlinear patterns in business data that traditional machine learning methods often miss. Our empirical study using Quantum Support Vector Machines (Q-SVM) achieves 86.09% recall, 76.47% precision, and 0.83 AUC in customer classification tasks, representing an 18% improvement over classical approaches. The seminar covers four key business applications: customer churn prediction, marketing campaign targeting, supply chain and operations research, and financial risk assessment. We also explore emerging QML models including Variational Quantum Classifiers (VQC), Quantum Approximate Optimization Algorithm (QAOA), Quantum Neural Networks (QNN), and Quantum Reservoir Computing (QRC), highlighting their potential for portfolio optimization, demand forecasting, and fraud detection. A practical implementation roadmap is provided, emphasizing that organizations can begin experimenting today using free simulation tools such as IBM Qiskit, PennyLane, and cloud-based quantum services. We conclude with cost-benefit considerations and strategic recommendations for business leaders seeking to build quantum literacy and gain competitive advantage as this technology matures.[:]

[:en]Advisors:
Jaume Gil Lafuente | Josefa Boria Reverter

Thesis comittee:
Chair: Dr Vicente Liern Carrión, Universitat de València
Secretary: Dr Fco. Javier Arroyo Cañada, Universitat de Barcelona
Member: Dr Alicia Cándida Blanco González, Universidad Rey Juan Carlos[:ca]Directors de tesi:
Jaume Gil Lafuente | Josefa Boria Reverter

Tribunal:
President: Dr. Vicente Liern Carrión, Universitat de València
Secretari: Dr. Fco. Javier Arroyo Cañada, Universitat de Barcelona
Vocal: Dr. Alicia Cándida Blanco González, Universidad Rey Juan Carlos[:es]Directores de tesis:
Jaume Gil Lafuente | Josefa Boria Reverter

Tribunal:
Presidente: Dr. Vicente Liern Carrión, Universitat de València
Secretario: Dr. Fco. Javier Arroyo Cañada, Universitat de Barcelona
Vocal: Dr. Alicia Cándida Blanco González, Universidad Rey Juan Carlos[:]