问责制和利益相关者对无石棉建筑材料供应链的期望:行动者-网络理论视角

IF 3.5 Q1 BUSINESS, FINANCE
Lalitha Ukwatte, T. Khan, P. Siriwardhane, Sarath Lal Ukwatte Jalathge
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引用次数: 2

摘要

本文的目的是探讨在澳大利亚实施石棉污染建筑材料(acbm)进口禁令的相关问题,以更好地理解多重问责制和后果。设计/方法/方法本研究运用行动者网络理论对多重问责制和利益相关者期望进行定性内容分析。本研究进一步探讨了实施石棉全面禁令的弱点和复杂性,以确保澳大利亚只进口不含石棉的建筑材料。本研究使用了从2003年至2021年期间与利益相关者进行的15次半结构化访谈,澳大利亚边境部队对问卷的回应以及来自媒体,澳大利亚政府,行业组织,非政府组织和社会团体网站的215个反帐户收集的数据。本研究揭示了利益相关者对石棉零容忍的期望并没有得到满足。近年来,进口建筑材料中存在石棉污染的证据支持了这一说法。利益相关者表示,由于政策实施方面的问题、不透明的供应链活动、缺乏透明度以及不遵守强制性和自我监管的指导方针,完全防止acbm进口的工作被推迟了。实际影响利益相关者期望公共和私营部门组织通过强制采用给定的政策框架来履行其责任。原创性/价值本研究提供了一个路线图,以确定多重问责制、相关弱点和缺乏实施必要的协议,这阻碍了立法的一个关键方面得到有效实施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accountabilities and stakeholder expectations regarding asbestos-free building materials supply chain: an actor-network theory perspective
Purpose The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to better understand the multiple accountabilities and consequences. Design/methodology/approach This study undertakes a qualitative content analysis of the multiple accountabilities and stakeholder expectations using the lens of actor–network theory. This study further explores the weaknesses and complexities associated with implementing a complete ban on asbestos, ensuring that only asbestos-free building materials are imported to Australia. This study uses data collected from 15 semi-structured interviews with stakeholders, responses from the Australian Border Force to a questionnaire and 215 counter accounts from the media, the Australian Government, industry organizations, non-governmental organizations and social group websites during the period from 2003 to 2021. Findings This study reveals that stakeholders' expectations of zero tolerance for asbestos have not been met. This assertion has been backed by evidence of asbestos contamination in imported building materials throughout recent years. Stakeholders say that the complete prevention of the importation of ACBMs has been delayed because of issues in policy implementations, opaque supply chain activities, lack of transparency and non-adherence to mandatory and self-regulated guidelines. Practical implications Stakeholders expect public and private sector organizations to meet their accountabilities through mandatory adoption of the given policy framework. Originality/value This research provides a road map to identify the multiple accountabilities, their related weaknesses and the lack of implementation of the necessary protocol, which prevents a critical aspect of legislation from being effectively implemented.
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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