This project explored the present role and future potential of supply chain accounting in monitoring and promoting better labour standards within the automotive and textile sectors in Brazil and South Africa. The three-year project involved a study of the automotive and textiles supply chains in South Africa and Brazil. Data collection included a quantitative survey and qualitative case study research. The latter centred on the usage of in-depth interviews, with both final producers, their suppliers, and other stakeholders, supplemented by fieldnotes. Findings provided insights into: the relationship between supply chain accounting and employment practices; outsourcing strategies of manufacturing firms; strategic alliances within manufacturing firms; localisation of supply chains; and monitoring of HR down supply chains. A key outcome was the development of the SCA-Emp diagnostic toolkit for practitioners. The economic and social dimensions of this research should facilitate positive outcomes for a range of stakeholders, but particularly for workers and organisations.This project explores the present role and future potential of supply chain accounting in monitoring and promoting better labour standards within the automotive and textile sectors in Brazil and South Africa. Supply chain accounting involves using innovative accounting and management control practices to evaluate relationships between an organisation and its customers and suppliers in order to ensure that these relationships create value, are cost effective, and/or meet additional criteria such as labour standards. Intended outcomes of the project include: an enhanced understanding of the impact of dominant parties on the employment practices of subordinate parties in supply chains; a supply chain accounting approach that promotes better labour standards; contributions toward the development of global and local commodity chain theory. The three-year interdisciplinary project uses a multi-method approach, involving: a literature review that explores relationships between global commodity chains, supply chain accounting and employment practices; a survey of automotive and textile companies in Brazil and South Africa; case study research within supply chains, including documentary analysis and in-depth interviews with key stakeholders. The economic and social dimensions of this research should facilitate positive outcomes for a range of stakeholders, but particularly for workers and organisations.

Two datasets were collected in 2014-15. They included a quantitative survey of 106 firms in the automotive and textiles sectors in South Africa and Brazil with 305 variables, and also 152 interviews. The interviews were held with managers in automotive and textiles companies in South Africa and Brazil, trade unionists, employers federations and policy makers.