Purpose ‐ This paper aims to reflect on the boundaries of corporate responsibility in the outsourcing relationships between chain stores, transport companies and owner-driver truck operators. Design/methodology/approach ‐ Fictional
prose. Findings ‐ Finds that questions about corporate social responsibility and accountability for driver safety remain unanswered by the 2005 New South Wales Parliament's Stay-safe Committee's Inquiry into Road Safety Administration in New South Wales.
Research limitations/implications ‐ Encourages further research into the social effects of transport industry accounting practices particularly in terms of exploring links between performance measurement and road safety. Originality/value ‐
A creative reflection on performance measurement and corporate accountability.