Kizito Omukaga

Accounting and forced labour eradication in corporations with global supply chains: The case of the Kenyan commercial tea sector

Supervisors: Professor Ian Thomson Dr. Madlen Sobkowiak

Email:Koo036@student.bham.ac.uk

Kizito Omukaga

This study investigated how the Kenyan tea industry integrated technology and sustainability certifications, into its supply chain and how it utilised them to control labour. The researcher used a multi-method qualitative approach to collect data. This approach involved 90 one-on-one interviews, focus group discussions with 59 participants, observations, and document analysis. Although the study found no cases of child labour, as reported in previous studies, it identified indebtedness and forced use of shears to pluck tea forms of forced labour in the small-scale and large-scale tea sectors, respectively. Besides, the precarious work situation in the industry indicates forced labour. The certification bodies have failed to address critical issues such as the forced use of shears and minimum wages. The trade unions have also not ensured that the processors comply with Collective Bargaining Agreements. This study highlights the need for more robust accounting, reporting, and assurance techniques to address forced labour and promote ethical practices in the industry. 

Keywords: Accounting, assurance, audit, certification bodies, forced labour, Kenya, regulation, reporting, tea, technology, trade unions 

Biography

Kizito Omukaga has submitted his PhD thesis for examination at the University of Birmingham in the UK. His research interests encompass various topics in social and environmental accounting, with a particular focus on the interaction between accounting, social conflict, technocracy, forced labour, and sustainability accounting. His dissertation delves into the subject of accounting for forced labour within global supply chain corporations, specifically focusing on the Kenyan commercial tea sector. Although the field of accounting boasts a substantial body of literature on historical instances of forced labour, it has been relatively sluggish in addressing contemporary forms of forced labour and scrutinizing the unique indicators of forced labour within corporate environments. Kizito's paper makes a valuable contribution to the existing literature by exploring how prominent commercial entities can employ accounting, auditing, assurance, and reporting methods to confront issues associated with forced labour that may emerge within their supply chains. Specifically concentrating on both the small-scale and large-scale tea sectors in Kenya, his dissertation underscores the way tea processors disregarded the pleas of workers when introducing technology and sustainability certifications into local tea production.

Kizito's Ph.D. research in accounting is being funded by the Birmingham Business School at the University of Birmingham. He also holds a Master of Business Administration (MBA) degree in Finance from the United States International University-Africa (USIU-A) in Nairobi. Prior to beginning his doctoral studies, Kizito worked as an accountant for the Kenya Institute of Special Education (KISE) and the National Social Security Fund (NSSF). He additionally held the role of an auditor within the Kenyan public service, specifically serving as an inspector of state corporations.

 

Qualifications

Bachelor of Science in International Business Administration, United States International University-Africa (USIU-A), 2008.

Publications

Research interests

  • Interplay between accounting, social conflict, and technocracy
  • Social and environmental accounting
  • Forced labour
  • Sustainability accounting

Membership of Professional Bodies

Institute of Certified Public Accountants of Kenya- ICPAK(K) since 2012.