IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v72y2020ics1045235419301030.html
   My bibliography  Save this article

Accounting in Bhopal: Making catastrophe

Author

Listed:
  • Matilal, Sumohon
  • Adhikari, Pawan

Abstract

The study examines the pervasive role of accounting constructs in the machinations of catastrophe. Using the 1984 Bhopal Gas Tragedy in India as a case, we draw upon the notions of performativity and paralogy advocated by Jean-François Lyotard (1979 trans. 1984), in his seminal work “The Postmodern Condition: A Report on Knowledge”, to showcase how a preoccupation with the maximisation of efficiency, predicated on an illusion of complete control over the system, paved the way for entropy and disaster. Combining document analysis and interviews with key participants, we develop what Lyotard (1984) terms as a petit récit or little narrative, which offers a paralogical evaluation of the tragedy based on dissensus, incorporating conflicting multiple perspectives that suggest the deep-seated nature of accounting constructs in the design of catastrophe. In the process we develop a locally rooted alternative interpretation of the events that preceded the disaster and question the facade of responsibility and safety professed by the 1984 Annual Reports of the Union Carbide Corporation and Union Carbide India Limited.

Suggested Citation

  • Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
  • Handle: RePEc:eee:crpeac:v:72:y:2020:i:c:s1045235419301030
    DOI: 10.1016/j.cpa.2019.102123
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235419301030
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.cpa.2019.102123?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Gallhofer, Sonja & Haslam, James, 1991. "The aura of accounting in the context of a crisis: Germany and the first world war," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 487-520.
    2. Taylor, Dennis & Tharapos, Meredith & Sidaway, Shannon, 2014. "Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 633-651.
    3. Edward Bowman & Howard Kunreuther, 1988. "Post‐Bhopal Behaviour At A Chemical Company," Journal of Management Studies, Wiley Blackwell, vol. 25(4), pages 387-400, July.
    4. Mattessich, Richard, 2003. "Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 443-470, July.
    5. Karl E. Weick, 2010. "Reflections on Enacted Sensemaking in the Bhopal Disaster," Journal of Management Studies, Wiley Blackwell, vol. 47(3), pages 537-550, May.
    6. Sumohon Matilal & Heather Höpfl, 2009. "Accounting for the Bhopal disaster: footnotes and photographs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 953-972, July.
    7. Arrington, C. Edward & Francis, Jere R., 1989. "Letting the chat out of the bag: Deconstruction, privilege and accounting research," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 1-28, January.
    8. Bernard Gumb & Philippe Dupuy & Charles Richard Baker & Véronique Blum, 2018. "The impact of accounting standards on hedging decisions," Grenoble Ecole de Management (Post-Print) hal-01980671, HAL.
    9. Baker, C. Richard, 2014. "Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 620-632.
    10. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    11. Cooper, Christine & Coulson, Andrea & Taylor, Phil, 2011. "Accounting for human rights: Doxic health and safety practices – The accounting lesson from ICL," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 738-758.
    12. Hines, Ruth D., 1992. "Accounting: Filling the negative space," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 313-341.
    13. Amernic, Joel & Craig, Russell, 2017. "CEO speeches and safety culture: British Petroleum before the Deepwater Horizon disaster," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 47(C), pages 61-80.
    14. Sargiacomo, Massimo, 2015. "Earthquakes, exceptional government and extraordinary accounting," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 67-89.
    15. Bernard Gumb & Philippe Dupuy & Charles Richard Baker & Véronique Blum, 2018. "The impact of accounting standards on hedging decisions," Post-Print hal-01980671, HAL.
    16. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    17. repec:arp:sjsrsm:2019:p:183-190 is not listed on IDEAS
    18. Perkiss, Stephanie & Moerman, Lee, 2020. "Hurricane Katrina: Exploring justice and fairness as a sociology of common good(s)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    19. Russell Craig & Joel Amernic, 2008. "A privatization success story: accounting and narrative expression over time," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(8), pages 1085-1115, October.
    20. Sikka, Prem, 2015. "The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 46-62.
    21. Rose, Nikolas, 1991. "Governing by numbers: Figuring out democracy," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 673-692.
    22. Javed Siddiqui & Shahzad Uddin, 2016. "Human rights disasters, corporate accountability and the state," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 679-704, May.
    23. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    24. Stephanie Perkiss & Lee Moerman, 2018. "A dispute in the making," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 166-192, January.
    25. Walker, Stephen P., 2014. "Drought, resettlement and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 604-619.
    26. Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January.
    27. Bernard Gumb & Philippe Dupuy & Charles Richard Baker & Véronique Blum, 2018. "The impact of accounting standards on hedging decisions," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 193-213, January.
    28. Sargiacomo, Massimo & Ianni, Luca & Everett, Jeff, 2014. "Accounting for suffering: Calculative practices in the field of disaster relief," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 652-669.
    29. Belkaoui, Ahmed, 1978. "Linguistic relativity in accounting," Accounting, Organizations and Society, Elsevier, vol. 3(2), pages 97-104, June.
    30. Eve Chiapello, 2007. "Accounting and the birth of the notion of capitalism," Post-Print hal-00466515, HAL.
    31. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    32. Preston, Alistair M. & Wright, Christopher & Young, Joni J., 1996. "IMag[in]ing annual reports," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 113-137, January.
    33. Karl E. Weick, 1988. "Enacted Sensemaking In Crisis Situations[1]," Journal of Management Studies, Wiley Blackwell, vol. 25(4), pages 305-317, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Perkiss, Stephanie & Moerman, Lee, 2020. "Hurricane Katrina: Exploring justice and fairness as a sociology of common good(s)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    2. Jonida Carungu & Nicola Paolicelli, 2018. "L?intervento della Banca Monte dei Paschi di Siena e il contributo del book-keeping nel "render conto" sulla gestione del terremoto del 1798," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 85-117.
    3. Stefania Servalli & Massimo Sargiacomo, 2021. "Natural disasters and accounting: Which contributions form the past?," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 5-9.
    4. Graham, Cameron, 2008. "Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 756-782.
    5. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    6. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    7. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    8. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    9. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    10. Roberts, John & Wang, Timothy, 2019. "Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    11. Sargiacomo, Massimo & Ianni, Luca & Everett, Jeff, 2014. "Accounting for suffering: Calculative practices in the field of disaster relief," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 652-669.
    12. C. Richard Baker, 1999. "L'Influence Des Savants Français Sur La Recherche Comptable Anglo-Saxonne," Post-Print halshs-00587746, HAL.
    13. Frey-Heger, Corinna & Barrett, Michael, 2021. "Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises," Accounting, Organizations and Society, Elsevier, vol. 89(C).
    14. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
    15. Lambert Jerman & Pierre Labardin, 2016. "Du pouvoir visuel des nombres comptables: les apports de la phénoménologie d'Husserl," Post-Print hal-01902585, HAL.
    16. Alessandro Mechelli & Riccardo Cimini, 2021. "The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1241-1266, December.
    17. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    18. Christian Kuster & Ana M. Golpe Cervelo, 2021. "Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 1-16, January-D.
    19. Josiah, J. & Gough, O. & Haslam, J. & Shah, N., 2014. "Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK," Accounting forum, Elsevier, vol. 38(1), pages 18-37.
    20. Graves, O. Finley & Flesher, Dale L. & Jordan, Robert E., 1996. "Pictures and the bottom line: The television epistemology of U.S. annual reports," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 57-88, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:72:y:2020:i:c:s1045235419301030. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.