Redistributing Responsibility : A Diffractive Approach to Accountability

In this paper we adopt Barad’s (2007) posthuman performative approach to illustrate the use of a diffractive approach to corporate accountability. We use a paradigm example of a corporate reorganisation strategy to redistribute responsibility to demonstrate that accountability resides in practices rather than financial reports. In doing so, we challenge the assumption and dominant logic of financial reporting as a representation, albeit distorted, of a pre-existing reality to turn our attention to the responsibility of both human and non-human agents in determining boundaries of inclusion and exclusion to configure matter that matters