An accident is an unplanned event resulting in harm, injury, or damage, while a near miss is a similar unplanned event with the potential for harm but without actual injury or damage occurring. An incident is a broader term for any unplanned event, which can encompass both accidents and near misses, as well as hazards that are identified and prevented before harm occurs. 
Accident

• Definition: An unexpected, unplanned event that results in actual injury, harm, or property damage. 
• Example: A worker falling from a ladder and breaking a bone. 

Near Miss

• Definition:
  An unexpected event that had the potential to cause harm, injury, or damage, but did not due to fortunate circumstances or slight changes in events. 
• Example:
  A heavy object falling from a shelf and narrowly missing a person standing below. 

Incident

• Definition:
  A broad, umbrella term for any unexpected event, whether or not it causes harm. 
• Examples:
  • A near miss that was narrowly averted. 
  • An accident that resulted in an injury. 
  • A situation where a hazard is identified and corrected before it can cause harm. 

Key Distinction
The main difference lies in the outcome: 

• An accident has negative consequences (harm or damage). 
• A near miss has the potential for negative consequences but avoids them. 
• An incident is the event itself, regardless of the outcome. 

Reporting near misses is crucial for safety, as they often signal underlying issues that could lead to future accidents if left unaddressed.