Figure 2
The flowchart depicts two paths, “Altruistic” and “Egoistic,” originating from the “Accounting profession” and leading to the “Modern slavery legislation setting.” The path starts with the “Accounting profession” box. From here, an upward rightward arrow leads to the “Altruism” box, which contains “Moral” and “Cognitive” components. A subsequent rightward arrow leads to a list of five pro-social actions: “Support the enactment of the legislation,” “Commit to foster society,” “Protect rights of Indigenous people,” “Promote ethical labour practices,” and “Encourage quality reporting.” A final downward rightward-pointing arrow connects these actions to the “Modern slavery legislation setting” box on the far right. A second path originates from the “Accounting profession” box via a downward rightward-pointing arrow, leading to the “Egoism” box, which contains the “Pragmatic” component. A rightward arrow then leads to a list of two self-interested desires: “Desire of profession‘s own interest” and “Desire of interest of clients.” A final rightward upward-pointing arrow connects these desires to the “Modern slavery legislation setting” box.Accounting profession – legitimacy-altruism – modern slavery legislative process. Source: Authors’ own work