To read this content please select one of the options below:

Testing times: governing a pandemic with numbers

Salman Ahmad (Accounting Department, Aston Business School, Aston University, Birmingham, UK)
Ciaran Connolly (Queen's University Management School, Queen's University Belfast, Belfast, UK)
Istemi Demirag (Department of Business Administration, Tallinn University of Technology, Tallinn, Estonia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 18 February 2021

Issue publication date: 23 July 2021

1261

Abstract

Purpose

Using Dean's (2010) analytics of government, this research explores how regimes of governing practices are linked to the underlying policy rationalities in dealing with the UK government's COVID-19 testing policies as a strategy for governing at a distance, including how targets were set and operationalized.

Design/methodology/approach

This paper draws on the UK government's policy documents, other official publications (plans) and parliamentary discourse, together with publicly available media information related to its COVID-19 policies.

Findings

This research reveals that, with respect to the governance of COVID-19 in the UK, testing has the dual role of inscription for the government's performance and classification for the pandemic risks. The analysis illustrates that the central role of testing is as a technology for classification for identifying and monitoring the virus-related risks. Moreover, our discourse analysis suggests that initially COVID-19 testing was used by the UK government more for performance communication, with the classificatory role of testing and its performativity as a strategic device evolving and only being acknowledged by government gradually as the underlying testing infrastructure was developed.

Research limitations/implications

This paper is based upon publicly available reports and other information of a single country's attempts to control COVID-19 over a relatively short period of time.

Originality/value

This paper provides a critical understanding of the role of (accounting) numbers in developing an effective government policy for governing COVID-19.

Keywords

Citation

Ahmad, S., Connolly, C. and Demirag, I. (2021), "Testing times: governing a pandemic with numbers", Accounting, Auditing & Accountability Journal, Vol. 34 No. 6, pp. 1362-1375. https://doi.org/10.1108/AAAJ-08-2020-4863

Publisher

:

Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

Related articles