At a time of a global crisis with unprecedented depth and breath, this paper explores the role of accounting in real-time crisis management at local level by investigating how national stakeholders assessed the consequences of the Covid-19 pandemic in Italy, one of the most affected countries. The paper aims at augmenting knowledge on the intersection between weathering crisis and accounting. Calculative practices play an important role to help manage crises since they may foster or undermine relief and recovery efforts. Results show how decision makers used cash accounting disregarding more complete information with a wider and longer-term perspective, against some stakeholders’ and scholars’ advice.

Padovani E., Iacuzzi S. (2021). Real-time crisis management: Testing the role of accounting in local governments. JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 40(3), 1-5 [10.1016/j.jaccpubpol.2021.106854].

Real-time crisis management: Testing the role of accounting in local governments

Padovani E.
Primo
;
2021

Abstract

At a time of a global crisis with unprecedented depth and breath, this paper explores the role of accounting in real-time crisis management at local level by investigating how national stakeholders assessed the consequences of the Covid-19 pandemic in Italy, one of the most affected countries. The paper aims at augmenting knowledge on the intersection between weathering crisis and accounting. Calculative practices play an important role to help manage crises since they may foster or undermine relief and recovery efforts. Results show how decision makers used cash accounting disregarding more complete information with a wider and longer-term perspective, against some stakeholders’ and scholars’ advice.
2021
Padovani E., Iacuzzi S. (2021). Real-time crisis management: Testing the role of accounting in local governments. JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 40(3), 1-5 [10.1016/j.jaccpubpol.2021.106854].
Padovani E.; Iacuzzi S.
File in questo prodotto:
File Dimensione Formato  
Real-time_crisis_management.pdf

Open Access dal 07/04/2023

Tipo: Postprint
Licenza: Licenza per Accesso Aperto. Creative Commons Attribuzione - Non commerciale - Non opere derivate (CCBYNCND)
Dimensione 440.17 kB
Formato Adobe PDF
440.17 kB Adobe PDF Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/844121
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 9
  • ???jsp.display-item.citation.isi??? 5
social impact