Dr Sumohon Matilal
Lecturer in Accounting and Finance and Programme Leader for MSc Accounting & Financial Management



Sumohon joined the York Management School as a Lecturer in Accounting in October 2015, having previously worked at the University of Exeter Business School and the Essex Business School.

Sumohon holds a first class BComm (Hons) degree and a first class MComm (Hons) degree from the University of Calcutta, a master degree in Research Methods (MRes) in Accounting and Management Studies and a PhD in Management Studies, from the University of Essex. He is a fellow of the Higher Education Academy.

Sumohon’s research interests are interdisciplinary and qualitative in focus and are mainly concerned with a critical examination of the way the calculative practices of accounting function in the backdrop of crises.

Subject Group

Accounting and Finance



Sumohon's main research interests are:

  • Accounting in crises
  • Calculative practices
  • Corruption and the role of the accountant
  • Accounting and the irrational

Sumohon’s research interests lie in the realms of critical accounting, a research genre that considers accounting to be a social and political construct. His doctoral thesis was based on the Bhopal Gas Tragedy in India, in 1984 and entailed an examination of the limits of corporate reporting in the event of a disaster, giving particular attention to issues related to the gulf between appearances and the experiences that such constructions conceal.

Sumohon’s research is predominantly concerned with examining the ways in which accounting information, under the guise of numerical objectivity and a ‘true and fair view’, is used to communicate with wider audiences to attain specific objectives – be it to legitimise certain actions or to embellish particular notions while excluding others or to manipulate/control public opinion, or to structure popular formations, and so forth. He is interested in examining the tensions between the organisational account and the other accounts that remain on or are pushed to the fringes yet continue to subvert the authority of the official voice.

In the process, Sumohon’s research questions the efficacy of the ‘one size fits all’ approach of accounting schemes in representing organisational reality, particularly in the backdrop of catastrophic scenarios such as disasters, financial or otherwise and advocates the need for restoring plurivocality to accounting practice.


Selected publications

Refereed journal articles

2019 Matilal, S and Adhikari, P ‘Accounting in Bhopal: Making Catastrophe’, Critical Perspectives on Accounting (AJG 3) (in press)

2019 Alizadeh, M, Amiri-Aref, M, Mustafee, N and Matilal, S ‘A Robust Stochastic Casualty Collection Points Location Problem’, European Journal of Operational Research (AJG 4), Volume 279, Issue 3, pp. 965-983

2013 Adhikari, P, Kuruppu, C and Matilal, S 'Dissemination and institutionalization of public sector accounting reforms in LDCs', Accounting Forum (ABS 3*), Volume 37, Issue 3, pp. 213–230

2009 Matilal, S and Höpfl, H ‘Accounting for the Bhopal disaster: Footnotes and photographs’ special issue of the Accounting, Auditing and Accountability Journal (ABS 3*), on “Accounting and the Visual”, Volume 22, Issue 6, pp. 953 – 972

2007 Höpfl, H and Matilal, S ‘The Lady Vanishes: some thoughts on women and leadership’ Journal of Organisational Change Management (ABS 2*) Volume 20, Issue 2, pp. 198 – 208

2006 Matilal, S ‘Democracy: A Performance by the State’ Annual Review of Management and Organisation Inquiry, Volume 2, Issue 1, pp. 136 – 144

2005 Höpfl, H and Matilal, S ‘Complexity and Catastrophe: Disentangling the Complex Narratives of the Union Carbide disaster in Bhopal’ Emergence: Complexity and Organisation Volume 7, Nos. 3 – 4, pp. 64-73


2017 Adhikari, P and Matilal, S, ‘Disaster Management and Corporate Responsibility: An Ethic of Care Approach’, The Nepal Chartered Accountant: Journal of the Institute of Chartered Accountants of Nepal, Volume 20, Issue 1

2007 Matilal, S ‘The Mythological Woman in the Indian Organisation: An Account’ in Monika Kostera (Ed) Organisational Myths and Legends, London: Palgrave

Working papers

2019 Adhikari, P, Matilal, S and Kuruppu, C, ‘Accounting, Accountants and Corruption: Evidence from Nepal', Accounting Forum (R&R)

2019 Matilal, S, and Adhikari, P ‘Reporting Bhopal: An Ethic of Care Approach’, Journal of Business Ethics

Conference proceedings

2018 “Accounting in Bhopal: Making Catastrophe”, Association of Business Historians Annual Conference 2018, The Open University, Milton Keynes

2017 “Bhopal: Questioning the Ethic of Rationality”, 11th European Network for Research in Organisational and Accounting Change Conference, University of Naples, Federico II.

2016 “Accounting, Accountants and Corruption: Evidence from Nepal”, 8th Asia-Pacific Interdisciplinary Research in Accounting Conference, RMIT Melbourne

2014 “Media pressure & CSR Reporting of British Telecom: A spectacular perspective, Critical Perspectives on Accounting Conference, Toronto

2013 “Tragedy in Bhopal: Antenarrative Accounting”, 7th Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe

2013 “Public sector reform in emerging economies: Insights from Nepal & Sri Lanka, 36th Annual Congress: European Accounting Association, Paris

2011 “Accounting in the Premiership Football Discourse”, 7th International Critical Management Studies Conference, Naples

2011 “Disaster and the Spectacle: Can we put a value?”, Standing Conference on Organisational Symbolism XXIX, Bosphorous University, Istanbul        

2006 “Adulation, Abandonment and Amputation: Accounts of the Feminine in Vedic Mythology”, Standing Conference on Organisational Symbolism XXIV, Radboud University, Nijmegen

2006 “Disaster and the State: Thoughts on Accountability”, Standing Conference on Management and Organisation Inquiry, Washington DC

2005 “Decomposing Bodies: Contrasting Accounts of Excess”, Standing Conference on Organisational Symbolism XXIII, Royal Institute of Technology, Stockholm

Sumohon Matilal

The York Management School
University of York
Freboys Lane
York YO10 5GD

T: +44 (0) 1904 325026
E: sumohon.matilal@york.ac.uk
Room: RCH/222

Feedback & Support hours

  • Tuesday, 12.00-13.00
  • Tuesday, 13.00-14.00