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1 – 7 of 7Valerio Antonelli, Michele Bigoni, Warwick Funnell and Emanuela Mattia Cafaro
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Social implications
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.
Originality/value
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.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Michele Andreaus, Leonardo Rinaldi, Caterina Pesci and Andrea Girardi
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Joseph M. Cheer, Dominic Lapointe, Mary Mostafanezhad and Tazim Jamal
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.
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Erin Jade Twyford, Farzana Aman Tanima and Sendirella George
In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.
Abstract
Purpose
In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.
Design/methodology/approach
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.
Findings
Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.
Research limitations/implications
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.
Originality/value
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.
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Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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