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.

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

Emanuele Padovani
Primo
;
Silvia Iacuzzi
Secondo
2021-01-01

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.
File in questo prodotto:
File Dimensione Formato  
Padovani Iacuzzi 2021 Real-time crisis management.pdf

non disponibili

Descrizione: Articolo come pubblicato
Tipologia: Versione Editoriale (PDF)
Licenza: Non pubblico
Dimensione 255.21 kB
Formato Adobe PDF
255.21 kB Adobe PDF   Visualizza/Apri   Richiedi una copia

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/11390/1204726
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 5
  • ???jsp.display-item.citation.isi??? 3
social impact