Accounting for Normalizing Oppression in the Global Supply Chain of Fast Fashion

Abstract

Accounting and its relation to oppression, i.e., why and how a workforce in the global supply chain has been systematically, structurally and institutionally oppressed, is inadequately investigated in the accounting literature. This study enhances our understanding by delineating the association of accounting and management practices with normalizing oppression beyond the protected characteristics of a social group. It shows that oppression of workers begins with the exploitative subcontracting business model and the hegemony of Western retailers towards manufacturing countries because of widespread power differences. The multifaceted oppression such as abuse, punish, humiliation, sexual harassment, physical assault, and even killing of workers are normalized through accounting controls, social and cultural norms, state laws and regulations and state-led violence in manufacturing factories. It appears that oppression becomes normalize when accounting (and absence of accounting) practices rationalize, socialize, and institutionalize the oppressive business model of supply chain and hegemonic managerial styles of local factories to secure the benefits of big retailers, capitalists, manufacturers, politicians, and state legislators of an undemocratic/less-democratic country. Sustainable accounting practices, accountability, and good governance with vigilant laws thus are required to eradicate oppression from the global supply chain.