Accounting for unstable environments in the public sector: managing post-COVID-19 times
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 19 November 2021
Issue publication date: 3 January 2022
Abstract
Purpose
This paper aims at reflecting on the role of accounting and accountability mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post-COVID-19 conditions.
Design/methodology/approach
Moving from the papers in this special issue, the authors draw on the literature on the social construction and reflective approaches to understand pre- and post-COVID-19 events and the role of accounting therein.
Findings
The “new normal” may exacerbated the difficulty of public sector organizations to manage the uncertainties and risks associated to the new context. While “old” wicked issues remain, such as social inclusion, poverty and corruption, new ones come. The authors speculate on the “new” and “old” roles accounting and accountability can play to support governments.
Originality/value
The paper contributes by setting new research avenues for future studies in a post-COVID-19 era.
Keywords
Citation
Bastida, F., Bracci, E. and Hoque, Z. (2022), "Accounting for unstable environments in the public sector: managing post-COVID-19 times", Journal of Public Budgeting, Accounting & Financial Management, Vol. 34 No. 1, pp. 1-26. https://doi.org/10.1108/JPBAFM-09-2021-0136
Publisher
:Emerald Publishing Limited
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