Risky business: Socializing asbestos risk and the hybridization of accounting |
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| Authors: | Lee C Moerman Sandra L van der Laan |
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| Institution: | 1. School of Accounting and Finance, University of Wollongong, Wollongong NSW 2522, Australia;2. Discipline of Accounting, The University of Sydney Business School, Sydney NSW 2006, Australia;1. LUISS, Rome, Italy;2. University of Roehampton, London, United Kingdom;3. University of Edinburgh Business School, University of Edinburgh, United Kingdom;1. Goldsmiths, University of London, United Kingdom;2. Newcastle University, United Kingdom;1. School of Management, Royal Holloway, University of London, Egham TW20 0EX, United Kingdom;2. Department of Accounting, Taxation, and Legal Studies in Business, Hofstra University, Hempstead, NY 11549, United States;1. Institute of Management, Scuola Superiore Sant’Anna Piazza Martiri delle Libertà, 24, 56124 Pisa, Italy;2. Institute of Management, Scuola Superiore Sant’Anna Piazza Martiri delle Libertà, 24, 56124 Pisa, Italy;1. Health Economics Research Group, Brunel University, Uxbridge, Middlesex, UB8 3PH, UK;2. Institute for Creative and Cultural Entrepreneurship, Goldsmiths, University of London, New Cross, London, SE14 6NW, UK |
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| Abstract: | Risk management has become a major focus of corporate strategy. The management of risk often results in hybrid forms of calculative practice and to the production of “novel metrics” to make the future both calculable and manageable (Miller et al., 2008, p. 962). This paper contributes to an understanding of how accounting is implicated in the socialization of risk by examining the corporate funding of asbestos liabilities. Recent changes to the funding of asbestos claims in Australia provide a unique institutional context to utilize Douglas and Wildavsky's (1982) cultural risk model to examine the evolution of a hybrid calculative technology to manage, mediate and facilitate the socialization of risk. |
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