Modern Slavery in Supply Chains: Accounting Perspectives, Evidence and Future Research

ABSTRACT There is an urgent need to examine how accounting can contribute to addressing modern slavery in supply chains. To achieve this, a review of the existing literature at the intersection of accounting and modern slavery is essential. This article presents a review of accounting research on modern slavery in supply chains. Following a systematic literature review protocol, 75 peer‐reviewed articles published between 2017 and 2025 were identified that examine the nexus of accounting, modern slavery and supply chains. The analysis reveals that the literature clusters around several key areas, including transparency and accountability, risk‐based due diligence, governance and compliance, and reporting and assurance. Drawing on these insights, a conceptual framework is developed to explain the role of accounting in addressing modern slavery within supply chains. The study also highlights major research gaps and proposes avenues for future research. Overall, the study advances the accounting literature by synthesising fragmented insights into coherent thematic clusters and establishing a foundation for subsequent empirical research.