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1 – 10 of 19Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag
This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that…
Abstract
Purpose
This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors 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. The authors 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. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.
Findings
The authors 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.
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Eleonora Masiero, Giulia Leoni and Carlo Bagnoli
This paper aims at exploring how and to what extent universities enlisted Facebook, a social media platform, in the discharging and shaping of their accountability during the…
Abstract
Purpose
This paper aims at exploring how and to what extent universities enlisted Facebook, a social media platform, in the discharging and shaping of their accountability during the COVID-19 emergency.
Design/methodology/approach
Drawing on the literature on accountability in the virtual world and crises, a netnographic analysis of the Facebook postings by a sample of Italian universities is performed to identify and interpret the accountability discharged via social media platforms by universities during the COVID-19 pandemic.
Findings
Universities used social media in a range of modes, from conveying simple instructions to rendering traditional accountability for their conduct during the crisis. However, in various Facebook postings, they give voice to various stakeholders’ thoughts and experiences, thereby completely reversing the traditional accountability relationship and making the various stakeholders feel included in the university community.
Practical implications
Social media can constitute a useful tool for organizations willing to deploy different modes of accountabilities, according to what is required by the specific situation. In the authors’ case, social media provided a forum for account-sharing during a critical situation that was common to both the account giver and the recipient.
Originality/value
To the best of the authors’ knowledge, this is the first study to investigate the use of social media by universities for accountability purposes and to reveal their possibilities in supporting more ethical forms of accountability.
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Eleonora Masiero, Giulia Leoni and Carlo Bagnoli
This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an…
Abstract
Purpose
This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an Italian long-lived family business written by one of its latest business owners to determine how and to what extent it was used to discharge a more ethical form of accountability.
Design/methodology/approach
An extensive thematic analysis informed on the conceptual framework of IBA is conducted on the unpublished manuscript by Angelo Barovier, the oldest leader of the Barovier’s family business.
Findings
The retrospective narrative served the family owner as a means for IBA, unveiling to the present and future generations of family owners the values and ideals that had motivated the ancestors to sustain the family business throughout the centuries despite the financial performance or the adversities.
Research limitations/implications
This paper reveals the historical roots of IBA as grounded in family business historical narratives. It contributes to management and family business history by showing the historical relevance of ideals and values for the development and sustainment of a family business.
Practical implications
This study opens to a larger application of IBA also in contemporary businesses, as a tool to foster and disseminate a more ethical form of accountability and to a further extent support the construction of a more ethical society.
Originality/value
This paper connects the newly developed IBA framework, conceived for family businesses, to a management history perspective showing its potential for the intergenerational transmission of business culture.
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Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag
The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and…
Abstract
Purpose
The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).
Design/methodology/approach
The paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.
Findings
Three emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.
Practical implications
In considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.
Originality/value
This paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.
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Paola Ramassa and Giulia Leoni
This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents'…
Abstract
Purpose
This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.
Design/methodology/approach
The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.
Findings
Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.
Research limitations/implications
The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.
Practical implications
The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.
Originality/value
This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.
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The purpose of this study is to examine the ideals informing the social strategy of Marzotto, an Italian family business in the textile industry, during the rise and fall of the…
Abstract
Purpose
The purpose of this study is to examine the ideals informing the social strategy of Marzotto, an Italian family business in the textile industry, during the rise and fall of the fascist regime and to compare it with the main concepts of social responsibility theory that developed from the 1950s onwards. Because Italy at that time was a family-based economy, subject to a dictatorial government, it offers an interesting context of investigation that is similar to various contemporary emerging countries.
Design/methodology/approach
Using a company’s public social report and various published histories, the historical case study of this Italian family business and its pioneering social strategy is reconstructed. Through the identification of the social practices and the ideals underlying the strategy, the analysis finds similarities and differences with the traditional concepts from social responsibility literature.
Findings
The study finds that Marzotto’s social strategy traces some dimensions of social responsibility theory for it was a voluntary and discretional act by the business owner; it was based on the necessary balance between economic and social aims; and it was focusing only on social issues. Instead, the “social” spectrum is found to have a different meaning in the Marzotto strategy with respect to the “social” in the traditional theory because it was limited to a local level and limited groups of stakeholders.
Practical implications
By showing the relevant role of business-owners in social responsibility awareness, this study has implications for contemporary practice. It suggests that the educating business-owners about social responsibility and the development of bottom-up rather than top-down social initiatives will be crucial in contemporary similar contexts. The results also open to new research opportunities on corporate social responsibility in the past to explain contemporary differences among its implementation in different countries.
Originality/value
The research brings awareness to social responsibility in the past in a context other than traditional Western countries and to its differences and similarities with the established social responsibility framework. It is the first study on past social practices that makes use of primary sources to support the analysis.
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Giulia Leoni, Gennaro Maione and Luca Mazzara
This chapter focuses on performance measurement and management systems (PMMS) in the inter-municipal cooperation context by considering the development of new capabilities…
Abstract
This chapter focuses on performance measurement and management systems (PMMS) in the inter-municipal cooperation context by considering the development of new capabilities required to exploit the digital governance potentialities in which data integration is essential. The analysis relied on the advent of digital governance, the Italian public informative systems reform, as well as on local governments (LG) renewals through the Union of Municipalities (UMs) – one of the most widespread structured forms of inter-municipal cooperation – based on the sustainability of local service delivery. Through a review of the literature and the conceptual outcomes resulting from the analysis of the dynamic capabilities (DCs) theory applied to digital governance, this chapter aims at suggesting a useful contribution for an effective improvement of PMMS in the public sector networks, with the consequent improvement of resilience in policy management. Thus, the broad information required by the UMs and the complexity of its administration together with the constraints regarding the need to share a common vision and strategy, plan objectives, targets, measurement, and evaluation processes are considered. In particular, three propositions have been developed as guidelines for achieving coordination, coherence, and integration of measuring and managing performances in public networks. This evidence will offer insights allowing scholars and practitioners a practical understanding of whether and how DCs – applied to digital governance – address PMMS challenges within an inter-municipal cooperative context.
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