Accounting, Auditing & Accountability Journal: Volume 34 Issue 6

Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic

Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke, 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…

Pushing the limits of accountability: big data analytics containing and controlling COVID-19 in South Korea

Paul D. Ahn, Danture Wickramasinghe

The purpose of this paper is to illustrate how big data analytics pushed the limits of individuals' accountability as South Korea tried to control and contain coronavirus disease…

Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England

Thomas Ahrens, Laurence Ferry

This paper considers the accounting and accountability practices of the UK government’s response to COVID-19 for England, focussing on the first wave of the pandemic in 2020.

Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study

Falconer Mitchell, Hanne Nørreklit, Lennart Nørreklit, Lino Cinquini, Frederik Koeppe, Fabio Magnacca, Sara Giovanna Mauro, Morten Jakobsen, Tuomas Korhonen, Teemu Laine, Jakob Mathias Liboriussen

The study aims to assess the COVID-19 event in three European countries (Germany, Italy and the UK) by investigating the quality of their performance management of it.

Testing times: governing a pandemic with numbers

Salman Ahmad, Ciaran Connolly, Istemi Demirag

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…

Remote working, management control changes and employee responses during the COVID-19 crisis

Gianluca F Delfino, Berend van der Kolk

The authors examine the impact of the sudden shift to remote working, triggered by the coronavirus disease 2019 (COVID-19) crisis, on management control (MC) practices in…

The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

Jonida Carungu, Roberto Di Pietra, Matteo Molinari

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…

Pandemic turned into pandemonium: the effect on supply chains and the role of accounting information

Ajantha Velayutham, Asheq Razaur Rahman, Anil Narayan, Michael Wang

The purpose of this study is to examine the disruptive effects of COVID-19 on supply chains and question the role of accounting information in managing these supply chains in the…

Coping with COVID-19: the role of accounting in shaping charities' financial resilience

Ralph Kober, Paul J. Thambar

The purpose of this paper is to explore the role of accounting in shaping charities' financial resilience during the COVID-19 crisis.

Coping with the COVID-19 pandemic: the technical, moral and facilitating role of management control

Emilio Emilio Passetti, Massimo Battaglia, Lara Bianchi, Nora Annesi

The study analyses how management control supports the organisation's response to the COVID-19 pandemic lockdown.

Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals

Christian Huber, Nadine Gerhardt, Jacob T. Reilley

The purpose of this study is to provide insight into the roles of accounting in the management of the coronavirus (COVID-19) pandemic in five German hospitals.

COVID-19 and the governmentality of emergency food in the City of Turin

Massimo Sargiacomo, Laura Corazza, Antonio D'Andreamatteo, John Dumay, James Guthrie

This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable…

Accounting, inequality and COVID-19 in Australia

Jane Andrew, Max Baker, James Guthrie

The authors explore the Australian Government's implementation of budgetary measures to manage the social and economic impacts of COVID-19, paying particular attention to how the…

Accounting for modern slavery risk in the time of COVID-19: challenges and opportunities

Katherine Leanne Christ, Roger Leonard Burritt

The purpose of this paper is to examine how the coronavirus disease 2019 (COVID-19) pandemic affects corporate modern slavery accounting, auditing and accountability, and how a…

(Job)Keeping up appearances

Mona Nikidehaghani, Corinne Cortese

The purpose of this paper is to critique the Australian Government's JobKeeper scheme and demonstrate how accounting rationalities were intertwined with the process of governing…