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.