Article ID Journal Published Year Pages File Type
999538 Critical Perspectives on Accounting 2010 18 Pages PDF
Abstract

This paper examines the move towards accountability in the field of humanitarian relief. Borrowing from the work of Judith Butler and Samuel Beckett, this move is framed as a performance in the Théâtre de l’Absurde. An ironic and agonistic play that occurs both on and off stage, this contest pits humanitarians against their donors. While donors increasingly ask humanitarians to follow technical scripts in their performances, the latter counter by offering scripts that highlight the humanitarian's moral obligation to the ‘suffering other’. The paper examines scripts of the oldest and most-venerable actor, the Red Cross, as well as those of two important standard-setters, the Humanitarian Accountability Partnership and the Sphere Project. The paper reveals how these actors jeopardize their goals by adhering to a number of contradictory scripts related to neutrality, commerce, and performance. The paper further demonstrates the inseparability of technical and moral accountability, as well as draws attention to the ‘grotesque’ nature of modern humanitarian assistance.

Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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