The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 17 March 2021
Issue publication date: 23 July 2021
Abstract
Purpose
The purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants' work due to a disaster like COVID-19.
Design/methodology/approach
This is a qualitative study with an action research approach. The research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach.
Findings
The contingent shock embodies both a reactive and adaptive approach in the accountants' professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock. The accountants' experience helps to understand how the COVID-19 pandemic contingently shapes the working approach of accountants with both short- and long-term organisational implications.
Originality/value
Based on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of COVID-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research.
Keywords
Acknowledgements
All co-authors have dedicated the same effort and enthusiasm in conducting this research. Therefore, the authorship list follows an alphabetical order.The authors acknowledge the fundamental contribution of the participants to this research. Moreover, the authors appreciate the constructive feedback and comments received on earlier versions of the paper by Stephen Walker (University of Edinburgh – UK) and Suki Sian (Queen Mary University of London – UK). Finally, the authors would like to express their gratitude for the insights and comments and the support received from the Guest Editors, in particular from Giulia Leoni, Alessandro Lai and Riccardo Stacchezzini, and from the anonymous referees during the reviewing process.
Citation
Carungu, J., Di Pietra, R. and Molinari, M. (2021), "The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects", Accounting, Auditing & Accountability Journal, Vol. 34 No. 6, pp. 1388-1403. https://doi.org/10.1108/AAAJ-08-2020-4789
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited