Ahmed, S. orcid.org/0000-0002-0512-6257, Alawattage, C. orcid.org/0000-0002-9030-968X and Jayasinghe, K. orcid.org/0000-0001-9861-3953 (2026) Empires of fashion: regulatory fictions of accountability and labour control. Accounting, Auditing & Accountability Journal. ISSN: 1368-0668
Abstract
Purpose
This article investigates the persistence of slavery-like labour control in global supply chains (GSCs) despite proliferating frameworks of corporate accountability, human rights and ethical governance. It argues that the persistence of labour exploitation is not an institutional failure, but a structural feature of global capitalism sustained through despotic forms of power.
Design/methodology/approach
Drawing on extensive fieldwork in the Bangladesh garment industry (BGI), the study combines grounded empirical analysis with the theorisation of despotism to reveal how slavery-like labour control is reproduced at the point of production.
Findings
The analysis identifies four interrelated modalities – market, political, cultural and managerial despotism – that together maintain coercive labour regimes. Market despotism reflects the disciplining force of global buyers' demands for speed and cost compression; political despotism emerges through a shadow state that fuses industrial and political power; cultural despotism normalises gendered subordination and managerial despotism enforces these logics through bodily, spatial and temporal control. These interlocking forms expose the limits of modern slavery disclosure regimes, which function as regulatory fictions that perform accountability while concealing violence deployed against marginalised workers.
Originality/value
The article reconceptualises despotism as a systemic configuration of power that links global capital to local governance, advancing critical accounting scholarship by demonstrating that eradicating modern slavery from the GSCs is not a reporting anomaly, but an accounting problem embedded in the organisation of production itself.
Metadata
| Item Type: | Article |
|---|---|
| Authors/Creators: |
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| Copyright, Publisher and Additional Information: | © 2026 Emerald Publishing Limited. |
| Keywords: | Accountability; Bangladeshi garment industry; Corporate social responsibility; Despotism; Labour control; Regulatory fictions |
| Dates: |
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| Institution: | The University of Sheffield |
| Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
| Date Deposited: | 26 Mar 2026 15:29 |
| Last Modified: | 26 Mar 2026 15:47 |
| Status: | Published online |
| Publisher: | Emerald |
| Refereed: | Yes |
| Identification Number: | 10.1108/aaaj-07-2025-8204 |
| Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:239517 |

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