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Accounting in Bhopal: making catastrophe
journal contribution
posted on 2023-06-09, 22:15 authored by Sumohon MatilalSumohon Matilal, Pawan AdhikariThe 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.
History
Publication status
- Published
File Version
- Accepted version
Journal
Critical Perspectives on AccountingISSN
1045-2354Publisher
ElsevierExternal DOI
Volume
72Article number
a102123Department affiliated with
- Accounting and Finance Publications
Full text available
- Yes
Peer reviewed?
- Yes
Legacy Posted Date
2020-11-23First Open Access (FOA) Date
2021-05-08First Compliant Deposit (FCD) Date
2020-11-20Usage metrics
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