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I look at it the same way I look at an automobile "accident".
The discharge of the firearm, was an "accident" in that the person handling the gun, did not "intend" for the firing pin to strike a live round and send projectile(s) from the barrel. The "accident" was caused by "negligence". The gun should have been made safe, by not only cycling, but by visually inspecting the chamber to ensure it was unloaded. So someone was negligent, and in my opinion, it was the last person handling it when it discharged, whether it was the vendor, or a customer.

Automobile "accidents" are in the same category. They are almost always caused by "negligence" on one or more of the parties involved, or even by a third party mechanic/installer/manufacturer.

Accident, simply means an unintentional action. Negligence implies responsibility, no matter the intent. JMHO