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The paper examines how accounting and accounting experts provided important contributions to the Italian government's strategy to address the COVID-19 emergency in 2020, especially in terms of implementing new rules of conduct and providing justification for penetrating interventions in the life of individuals.

The paper adopts an interdisciplinary approach by drawing upon Agamben's concepts of the state of exception, bare life and biosecurity to understand the purposes of the decrees issued by the Italian government and data provided to the citizens in the “daily bulletin” on the crisis by the Civil Protection Department.

Accounting data provided essential contributions to the government's strategy that sought to spread disquiet and uncertainty in the population to ensure compliance with the strict rules in place, thereby sustaining the management of the country under a state of exception.

The study draws attention to the way in which accounting provides justification for measures that are promoted as provisional but which have enduring effects, most importantly the ability of governments in the future to suspend the rights of individuals. It shows how accounting can influence people's behaviour and contribute to the development of a permanent state of exception that significantly increases government prerogatives.

The work contributes to the literature on accounting and emergencies by studying the use of accounting information as a subtle means to ensure support for extreme government actions and ultimately as a political tool that promotes biosecurity as a new government paradigm.

The purpose of this paper is to explore the role of accountability in times of exception. The Italian government's account-giving practices are critically analysed with respect to the distinct modes in which duties of accountability are discharged for the exceptional measures taken during the early stages of the COVID-19 pandemic outbreak in early 2020.

This paper draws on an exploratory case study. The case analysis draws primarily on data obtained through publicly available documents and covers the period between January 1 and August 7, 2020.

The paper reveals that the Italian government employed various accountability styles (rebuttal, dismissal, reactive, proactive and coactive). Each style influenced both how the government justified its conduct and how it sought to form distinctive relationships with social actors.

The paper uses the notion of “styles of accountability” to empirically illustrate how an unprecedented public governance challenge can reveal broader accountability trends. The paper contributes to accountability research by elucidating how governments tackle ambiguity and uncertainty in their systems of public accountability in extraordinary times.

This study aims to outline an axiology of inclusivity, which can facilitate self-reflection on the possible impact of acting and pursuing a more inclusive branding and marketing for places.

By deconstructing the main assumption, which constitutes the new inclusive paradigm in the marketing and branding of places as more participatory, responsible and democratic, this article tackles critical and pragmatist concerns about the political dimension and its implications for branding and marketing theories and practices in the realm of places.

The article argues that, to be understood and enacted as inclusive, branding and marketing should be seen and act as (bio)political arts of government, characterized by the impolitical as an alternative form of political praxis, whose axiological foundation is based on a particular form of civism, which offers a different mode and stance of approaching political effects and impacts for all stakeholders involved.

Little has been written about the political value, substance and appearance that indicate inclusivity as a fundamental notion for participation, engagement and democracy. This article contributes to the existing literature, arguing that inclusivity should be demystified, as it may present a self-fulfilling discourse that might create political problems.

The aims of this Editorial are twofold: (i) synthesise emergent themes from the special issue (ii) tender four theoretical frameworks toward examination of crises in tourism.

The thematic analysis of papers highlights a diversity of COVID-19 related crises contexts and research approaches. The need for robust theoretical interventions is highlighted through the four proposed conceptual frameworks.

Crises provides a valuable seam from which to draw new empirical and theoretical insights. Papers in this special issue address the unfolding of crises in tourism and demonstrate how its theorization demands multi and cross-disciplinary entreaties. This special issue is an invitation to examine how global crises in tourism can be more clearly appraised and theorised. The nature of crisis, and the extent to which the global tourism community can continue to adapt remains in question, as dialogues juxtapose the contradictions between tourism growth and tourism sustainability, and between building back better and returning to normal.

The appraisal of four conceptual frameworks, little used in tourism research provides markers of the theoretical rigour and novelty so often sought. Beck’s risk society reconceptualises risk and the extent to which risk is manmade. Biopolitics refers to the power over the production and reproduction of life itself, where the political stake corresponds to power over society. The political ecology of crisis denaturalises “natural” disasters and their subsequent crises. Justice complements an ethic of care and values like conative empathy to advance social justice and well-being.

This article sets out to show how principles and questions about method that underlie a way of interpreting the discipline of conservation and restoration can find results in research and studies, aiming at achieving even conscious reuse process. The occasion is the very recent research performed on the former Church of Saints Gerolamo and Francesco Saverio in Genoa, Italy, the Jesuit church annexed to the 17th-century College of the order. It is a small Baroque jewel in the heart of the ancient city, former University Library and actually abandoned, forgotten for years, inaccessible and awaiting a new use.

The two-year work carried out on the monumental building was conducted according to a study and research methodology developed and refined over the years within the activities of the School of Specialisation in Architectural Heritage and Landscape of the University of Genoa. It is a multidisciplinary and rigorous approach, which aims to train high-level professionals, up-to-date and aware of the multiple problems that interventions on existing buildings, especially of a monumental nature, involve.

The biennal study has been carried out within the activities of the Post-Graduate Programme in Architectural Heritage and Landscape of the University of Genoa. The work methodology faces the challenges of the contemporary complexity, raised by the progressive broadening of the concept of cultural “heritage” and by the problems of its conservation, its active safeguard and its reuse: safety in respect of seismic risk, fire and hydro geological instability, universal accessibility – cognitive, physical and alternative – resource efficiency, comfort and savings in energy consumption, sustainability, communication and involvement of local communities and stakeholders.

The goals of the work were the following: understanding of the architectural heritage, through the correlated study of its geometries, elements and construction materials, surfaces, structures, spaces and functions; understanding of the transformations that the building has undergone over time, relating the results of historical reconstructions from indirect sources and those of direct archaeological analysis; assessment of the state of conservation of the building recognising phenomena of deterioration, damage, faults and deficits that affect materials, construction elements, systems and structures; identification of the causes and extent of damage, faults and deficits, assessing the vulnerability and level of exposure of the asset to the aggression of environmental factors and related risks; evaluation of the compatibility between the characteristics of the available spaces, the primary needs of conservation, the instance of regeneration and possible new uses; the definition of criteria and guidelines for establishing the planning of conservation, restoration and redevelopment interventions.

This paper aims at contributing to our understanding of how self-settled Syrian refugees (registered and non-registered) use informal practices to forge their non-political agency and how this agency could be considered as political acts.

This paper was conducted per the qualitative data analysis (in-depth interviews and participant observation), attributed to the critical ethnographic approach, through which refugees’ everyday struggle is explored, additionally, that was incorporated with the analysis of Syrians’ Facebook groups and formal sources.

The research paper concluded that everyday struggle strategies are considered as political acts by acquiring rights that many self-settled Syrian refugees are stripped of by international humanitarian agencies and host government. Hence, registered and unregistered refugees equally forge what is called “informal citizenship” through their presence via a blend of agency forms ranging from hidden agency to explicit one and via their incorporating into the informal contexts, leading them to carve a position of semi-legality that help them to circumvent the formal structural hardship.

This paper endeavors to study how urban refugees as change agents can convert their illegal presence to “probably refugeeness” to unsettle the prominent recognition of them as illegal non-citizens in southern cities.

This paper aims to examine the antagonistic coexistence of different tourism imaginaries in global post-viral social landscapes. Such antagonisms may be resolved at the expense of the ethics of tourism mobility, if not adjudicated by post-human reflexivity. Currently, unreflexive behaviours involve the refusal to conform to lifesaving “stay-at-home” policies, the tendency to book holidays and the public inspection of death zones.

Each of the consumption styles explored in this paper to discuss post-COVID-19 tourism recovery corresponds to at least one tourist imaginary, antagonistically placed against social imaginaries of moral betterment, solidarity, scientific advancement, national security and labour equality. A multi-modal collection of audio-visual and textual data, gathered through social media and the digital press, is categorised and analysed via critical discourse analysis.

Data in the public domain suggest a split between pessimistic and optimistic attitudes that forge different tourism futures. These attitudes inform different imaginaries with different temporal orientations and consumption styles.

COVID-has exposed the limits of the capacity to efficiently address threats to both human and environmental ecosystems. As once popular tourist locales/destinations are turned by COVID-2019s spread into risk zones with morbid biographical records their identities alter and their imaginaries of suffering become anthropocentric.

Using Castoriadis’ differentiation between social and radical imaginaries, Foucault’s biopolitical analysis, Sorokin’s work on mentalities and Sorel’s reflections on violence, the author argue that this paper has entered a new phase in the governance and experience of tourism, which subsumes the idealistic basis of tourist imaginaries as cosmopolitan representational frameworks under the techno-cultural imperatives of risk, individualistic growth through the adventure (“edgework”) and heritage preservation. This paper also needs to reconsider the contribution of technology (not technocracy) to sustainable post-COVID-19 scenarios of tourism recovery.

In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.

Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.

This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.

The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.

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.

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.

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.

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.

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.