Hybrid accounts: Shell’s letter to Mr and Mrs shareholder

Sanja Pupovac and Lee Moerman

Accounting, Auditing & Accountability Journal, 2017, vol. 30, issue 5, 1184-1201

Abstract: Purpose - The purpose of this paper is to use a hybrid account of oil spills in Nigeria to explore the recursive relationship between a multinational company, specific shareholders and the public. A response to Mr and Mrs Shareholders’ concerns is considered an exercise in corporate discursive hegemony and enacts rhetorical accountability. Design/methodology/approach - The authors adopt Debord’s (1967, 1988) concept of the spectacle with Boje’s (2001) antenarrative approach as a critical postmodern framing of Shell’s narrative of oil spills in both local and global contexts. An antenarrative approach considers how stories are woven to produce a unified and omnipotent narrative or image. Findings - MNCs face considerable uncertainties arising from the operational conditions in developing countries and produce a range of accounts for spectators. As theatrical events, they contribute to the spectacle of power that rationalises controversy and suppresses resistance. Research limitations/implications - To overcome the limitations of using a single document as empirical material the authors consider the response letter as an example of an institutional framing of oil spill phenomena in general. Social implications - By understanding the construction of the spectacle the authors open avenues for resistance to corporate discursive hegemony in the form of carnivalesque. Originality/value - The paper adds to the understanding of hybrid forms of resistance in an era of increasing MNC power and reach. It demonstrates how the actual production and distribution has persuasive power as a form of rhetorical accountability.

Keywords: Nigeria; Antenarrative analysis; Debord and spectacle; Oil spills; Rhetorical accountability; Royal/Dutch Shell (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-05-2015-2068

DOI: 10.1108/AAAJ-05-2015-2068

Access Statistics for this article

Accounting, Auditing & Accountability Journal is currently edited by Prof James Guthrie and Prof Lee Parker

More articles in Accounting, Auditing & Accountability Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().