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The pervasive role of accounting and accountability during the COVID-19 emergency

Leoni, Giulia and Lai, Alessandro and Stacchezzini, Riccardo and Steccolini, Ileana and Brammer, Stephen and Linneluecke, Martina and Demirag, Istemi (2022) 'The pervasive role of accounting and accountability during the COVID-19 emergency.' Accounting Auditing and Accountability Journal, 35 (1). pp. 1-19. ISSN 0951-3574

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Abstract

Purpose: This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. We analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. We also provide an overall picture of the contributions of the special issue, with insights into avenues of future research. Design/methodology/approach: Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. We reflect on the contributions of the special issue to the interdisciplinary accounting research project. Findings: We identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19. Practical implications: The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events. Originality/value: This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic’s aftermath.

Item Type: Article
Uncontrolled Keywords: COVID-19; emergency; crisis; accounting; accountability
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 03 Nov 2021 10:48
Last Modified: 11 Jan 2022 14:38
URI: http://repository.essex.ac.uk/id/eprint/31421

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