Wickramasinghe, Danture and WIJETHILAKE, Chaminda and Herath, Nuwan (2025) Counter-accounts of the absent state: accounting for violence, silence, and resistance. Accounting, Auditing and Accountability Journal. pp. 1-33. DOI https://doi.org/10.1108/AAAJ-11-2024-7547
Wickramasinghe, Danture and WIJETHILAKE, Chaminda and Herath, Nuwan (2025) Counter-accounts of the absent state: accounting for violence, silence, and resistance. Accounting, Auditing and Accountability Journal. pp. 1-33. DOI https://doi.org/10.1108/AAAJ-11-2024-7547
Wickramasinghe, Danture and WIJETHILAKE, Chaminda and Herath, Nuwan (2025) Counter-accounts of the absent state: accounting for violence, silence, and resistance. Accounting, Auditing and Accountability Journal. pp. 1-33. DOI https://doi.org/10.1108/AAAJ-11-2024-7547
Abstract
Purpose – This paper examines the gap between idealized accountability and governance realities during crises, focusing on Sri Lanka’s mandatory cremation policy amid COVID-19. It shows how states exploit crises to entrench informality, evade accountability, and marginalize vulnerable groups. Design/methodology/approach – Drawing on Ananya Roy’s concept of state informality, the paper traces how the Sri Lankan state bypassed legal and scientific norms, framing an exclusionary directive as public health policy. A qualitative case study approach analyzes government statements, legal texts, media, and social media to examine how the cremation mandate was constructed, contested, and overturned. Findings – The policy enabled authoritarian consolidation through informality, disproportionately targeting Muslim and Christian minorities and deepening existing inequities. However, civil society mobilized counter-accounts—via protest, legal action, and transnational advocacy—reclaiming democratic space and prompting the policy’s reversal. Practical implications – Policymakers must recognize the dangers of informal rule during emergencies. Transparent, inclusive governance is vital to preventing discriminatory crisis responses. Social implications – The case highlights civil society’s role in resisting authoritarianism and reasserting accountability in times of crisis. Civic voice and solidarity are key to defending democratic values. Originality/value – The case highlights civil society’s role in resisting authoritarianism and reasserting accountability in times of crisis. Civic voice and solidarity are key to defending democratic values.
Item Type: | Article |
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Uncontrolled Keywords: | Accountability, State informality, Civil society resistance, COVID-19, Marginalization, Sri Lanka |
Subjects: | Z Bibliography. Library Science. Information Resources > ZR Rights Retention |
Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School Faculty of Social Sciences > Essex Business School > Essex Accounting Centre |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 24 Jul 2025 08:38 |
Last Modified: | 02 Oct 2025 00:57 |
URI: | http://repository.essex.ac.uk/id/eprint/41304 |
Available files
Filename: AAAJ-11-2024-7547.PDF
Licence: Creative Commons: Attribution 4.0