The accounting profession and modern slavery regulation through the lens of altruism, egoism and legitimacy
分析了新西兰和澳大利亚四大会计师事务所及会计专业机构在2017-2023年现代奴隶制立法咨询中的立场，发现其既出于利他动机支持立法，又因利己动机维护客户利益，以寻求不同形式的合法性。
Purpose There is ongoing debate over whether the accounting profession should address social issues such as modern slavery. Some argue that accounting has a responsibility to uphold social values, while others contend that such a responsibility is beyond its scope. Against this backdrop, this study examines the role of the accounting profession in addressing modern slavery. Design/methodology/approach We analyse the submissions made by New Zealand and Australian Big4 accounting firms and professional accounting bodies to the consultation processes for modern slavery legislation conducted between 2017 and 2023. Findings We find that the accounting profession, reflecting altruistic motives, supports the legislation for modern slavery and recommends that regulation focuses on fostering societal values and collaboration with Indigenous people. The profession also recommends that businesses should implement ethical labour practices and provide high-quality disclosures beyond basic compliance. By doing so, the accounting profession expects to maintain moral and cognitive legitimacy. However, speaking on behalf of clients, the profession acts with self-interest. This reflects an egoistic motive, which helps sustain pragmatic legitimacy. Originality/value Our study presents a framework that explains how the accounting profession’s involvement in modern slavery is motivated by both altruistic and egoistic-driven legitimacy-seeking behaviour.