Search results

This paper investigates how organisations are responding to mandatory modern slavery disclosure legislation. Experimentalist governance suggests that organisations faced with disclosure requirements such as those contained in the UK Modern Slavery Act 2015 will compete with one another, and in doing so, improve compliance. The authors seek to understand whether this is the case.

This study is set in the UK public sector. The authors conduct interviews with over 25% of UK universities that are within the scope of the UK Modern Slavery Act 2015 and examine their reporting and disclosure under that legislation.

The authors find that, contrary to the logic of experimentalist governance, universities' disclosures as reflected in their modern slavery statements are persistently poor on detail, lack variation and have led to little meaningful action to tackle modern slavery. They show that this is due to a herding effect that results in universities responding as a sector rather than independently; a built-in incapacity to effectively manage supply chains; and insufficient attention to the issue at the board level. The authors also identity important boundary conditions of experimentalist governance.

The generalisability of the authors’ findings is restricted to the public sector.

In contexts where disclosure under the UK Modern Slavery Act 2015 is not a core offering of the sector, and where competition is limited, there is little incentive to engage in a “race to the top” in terms of disclosure. As such, pro-forma compliance prevails and the effectiveness of disclosure as a tool to drive change in supply chains to safeguard workers is relatively ineffective. Instead, organisations must develop better knowledge of their supply chains and executives and a more critical eye for modern slavery to be combatted effectively. Accountants and their systems and skills can facilitate this development.

This is the first investigation of the organisational processes and activities which underpin disclosures related to modern slavery disclosure legislation. This paper contributes to the accounting and disclosure modern slavery literature by investigating public sector organisations' processes, activities and responses to mandatory reporting legislation on modern slavery.

The paper aims to provide a career perspective on self-employment (SE) by focusing on how engaging in SE shapes the career experiences of MBA graduates in a distinct cultural and institutional context.

We thematically analyse interviews with 29 Indian MBA graduates (including 10 women) who have engaged in both SE and salaried employment, using the conservation of resources (COR) theory as the theoretical framework.

Participants took up SE in a challenging institutional and cultural environment. Resources such as financial stability, social networks and family support enabled participants to pursue SE. Participants noted that the SE experience boosted their psychological resources, providing them with greater confidence, perseverance and self-awareness. Participants observed that SE had a negative impact on subjective career success (SCS) dimensions of financial success and positive work relationships but positively impacted other SCS dimensions such as entrepreneurship, learning and development, positive (social) impact and work–life balance (particularly for women).

Participants were highly educated with strong social networks from past work experience in a developing economy, so the transferability of the findings to other contexts may be limited.

Individuals could benefit from considering a broader career canvas that includes SE as a career option. Policymakers should work towards removing institutional barriers and changing cultural perceptions towards SE.

Our study is distinct in that it comprises participants who had engaged in both SE and salaried employment during their careers. Few studies have looked at the impact of one employment episode on another. We show that SE episodes can contribute to career sustainability by developing psychological resources.