Search results

The purpose of this paper is to investigate disaster accountability process, and it seeks to advocate for involvement of victims as salient stakeholders in the accountability process.

The authors adopt a case study of the 3rd June, 2015 flood disaster and fire that occurred in Accra, Ghana and draw mainly on interviews, as well as observations and a review of publicly available documents.

Several actors are involved in disaster management in Ghana. These actors play several roles as part of the disaster management process. Coordination is observed among some governmental actors. However, there is a little collaboration among these actors. There are, therefore, no clear accountability relationships between the actors. Moreover, the forms of accountability process are largely upward and internal. So, although we find the victims as salient stakeholders, their perspectives are not prioritised as part of the accountability process.

As a result of less engagement with victims in the accountability process, a central accountability concern, outcomes, namely, benefits for victims in terms of changes in their knowledge, status, attitudes, values, skills, behaviours or conditions were not promoted. Downward accountability should be encouraged to promote better outcomes.

Although some studies on accounting for disasters have been undertaken, there is none in our local context, and also this study has been able to uncover under-representation of victims in the accountability process using adaptive accountability lens.

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 motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants' work due to a disaster like COVID-19.

This is a qualitative study with an action research approach. The research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach.

The contingent shock embodies both a reactive and adaptive approach in the accountants' professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock. The accountants' experience helps to understand how the COVID-19 pandemic contingently shapes the working approach of accountants with both short- and long-term organisational implications.

Based on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of COVID-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research.

The aim of this paper is to find the relationship between the purely representational aspects of the statements of account and the everyday lived experiences of those who were directly affected by the Bhopal Gas Tragedy in India in 1984. The paper seeks to consider the rhetorical force of photography in capturing the tragic and to compare this with the position adopted by Union Carbide in accounting for the catastrophe.

The paper reviews the Bhopal Gas Tragedy and draws on the works of Philippe Lacoue‐Labarthe and Julia Kristeva to examine the relationship between photographic representation and statements of account.

The rhetorical character of the ways in which the tragedy has been represented and the impact of the photographic image when set against the statement of account is considered. The photographic image is an attempt to restore the body to the text, to bear in mind that, in the face of inevitable abstract, it is important to remember the body, albeit with the caveat that the image too succumbs to the force of rhetoric. Nonetheless, the image reminds one that one is dealing not only with figures and statements but also with life and death.

The paper contributes to discussions about the need for a dialogic approach to accounting. Frequently, in disaster analysis, the co‐existence of multiple perspectives and fragmented stories i.e. a dialogic approach, is paramount to gaining an insight into the complexity of the system which has failed. The paper demonstrates how images can complement cosy, coherent, monologic statements of accounts and help to retain the human character of disaster.

The paper illustrates how accountability of collaborative governance was constituted in the context of disaster managerial work carried out by the Government, local authorities, and Maori community organisations, after the 2010–2011 Canterbury earthquakes in New Zealand.

A case study detailing the communitarian approach to disaster recovery management by a nationalised Maori earthquake response network is contrasted with the formal emergency management infrastructure's response to the Canterbury earthquakes.

Critical analysis of the effectiveness and failures of these approaches highlights the institutional and cultural political issues that hinder the institutionalization of collaborative and accountable governance in the fields of disaster risk reduction and emergency management.

The paper contributes to the accountability research and practice in general and disaster accountability in particular by addressing a more multifaceted model of ‘accountability combined with collaborative governance’ as a way to build on and critique some of the seemingly more narrow views of accountability.

The study presents rare insights on the interactions between formal and community level accountability and collaborative governance in the context of New Public Governance (NPG).

Based on the research, the authors identify how four key concepts in disaster studies—agency, local scale, memory and vulnerability—are interrupted, and how these interruptions offer new perspectives for doing disaster research from and for the South.

Meta-analysis of case studies and revision of past and current collaborations of authors with communities across Chile.

The findings suggest that agency, local scale, memory and vulnerability, as fundamental concepts for disaster risk reduction (DRR) theory and practice, need to allow for ambivalences, ironies, granularization and further materializations. The authors identify these characteristics as the conditions that emerge when doing disaster research from within the disaster itself, perhaps the critical condition of what is usually known as the South.

The authors contribute to a reflexive assessment of fundamental concepts for critical disaster studies. The authors offer research-based and empirically rich redefinitions of these concepts. The authors also offer a novel understanding of the political and epistemological conditions of the “South” as both a geography and a project.

This paper aims to set out several of the key issues and areas of the inter‐disciplinary field of visual perspectives on accounting and accountability, and to introduce the papers that compose this AAAJ special issue.

This takes the form of a discussion paper, exploring several key issues related to visual perspectives on accounting and accountability.

The paper suggests that there has been some myopia with regard to the importance of the visual in accounting and accountability, and introduces a variety of theoretical, methodological and empirical approaches.

It is hoped that the issues and approaches explored in this paper, together with those of the various papers of this AAAJ special issue, will stimulate increased research on visual perspectives on accounting and accountability.

The analyses of the ways in which the visual is implicated in accounting are of interest to accounting researchers, practitioners, trainees and auditors.

The paper surveys past work on visual perspectives in accounting and organization studies, provides an overview of challenges in the area, and sets an agenda for future research.

The purpose of this paper is to describe, explain and provide context for relationships between translation, trust and distrust using accounts of the 2011 Great East Japan Earthquake given by foreign residents who experienced the disaster.

This research provides a qualitative analysis of ethnographic interview data drawn from a broader study of communication in the 2011 disaster using the cases of 28 foreign residents of the disaster zone from 12 different countries of origin.

The study confirms the general importance, the linguistic challenges and the context dependency of trust in disaster-related communication at the response phase. It found that translation was involved in some trust reasoning carried out by foreign residents and that translation was an ad hoc act undertaken by linguistically and culturally proficient acquaintances and friends.

The research examines a limited range of trust phenomena and research participants: only reason-based, social trust described by documented foreign residents of the 2011 disaster zone in Japan was considered. Furthermore, generalisations from the case study data should be approached with caution.

This paper adds to the literature on trust and disaster response as opposed to trust and disaster preparedness, which has already been comprehensively studied. It responds to calls for more studies of the role of context in the understanding of trust and for greater attention to be paid in research to relationships between trust and other phenomena.

This study investigated pre-evacuation times and evacuation behaviors of vulnerable people during the 2018 flooding in Shimobara, Okayama, Japan, and the flood-triggered factory explosion, a natural hazard-triggered technological accident known as a natural-hazard-triggered technological accidents (Natech). This study examined factors that affected evacuation decisions and pre-evacuation time, estimated the evacuation time in case of no explosion and identified community disaster prevention organization response efforts for vulnerable people.

Interviews with all 18 vulnerable people who experienced the event were conducted. Multiple regression analysis was used to examine the effect of six factors on evacuation time and reasons for delayed evacuation.

Factors affecting evacuation decisions included the sound of the explosion, followed by recommendations from relatives and the community disaster prevention organization. Explosion-related injuries delayed early evacuation, but experience of previous disasters and damage had a positive effect on early evacuation. The explosion sound accelerated evacuation of non-injured people; however, explosion-related injuries significantly delayed evacuation of injured individuals. The Shimobara community disaster prevention organization’s disaster response included a vulnerable people registry, visits to all local households and a multilayered approach that enabled monitoring of all households.

This is the first study to examine the evacuation behavior of vulnerable people and community responses during a Natech event.

The paper focuses on an aspect of disaster often overlooked by experts: that of disaster memory both as a prevention tool and one potentially contributing to the resilience of vulnerable communities in Japan. The objective is, more specifically, to explore one specific source of disaster memory in Japan, namely the disaster-related stone monuments scattered throughout the archipelago.

To achieve the goals, the authors have studied several types of materials. First, the authors have used the “Natural Disaster Monument” online database compiled by the Geospatial Information Authority of Japan (GIS), data upon which the authors based the field research study, focused on water-related disaster in Otsu city (Shiga Prefecture). Simultaneously, the authors have systematically searched Japanese newspapers since the middle of the 19th century as well as the archives of Shiga prefecture in order to collect additional information on the statistical reality of these monuments, the context of their creation and in order to better estimate the severity of our case studies.

First, the findings show that stone monuments are indeed structuring elements of disaster memory in Japan. Not only are they present throughout the archipelago, but in addition, they are still for the most part visited by local communities. Second, the findings show how this material culture of disaster, as a vector of disaster memory, could be used as a tool to better understand and bring awareness to the occurrence of specific hazards, especially to future generations.

The authors promote an interdisciplinary approach by associating anthropology and history. The study offers a new and original character about an object of study relating to both the cultural and historical fields but still often neglected as a tool and object of research in DDR. The authors provide a method and suggest ways to integrate these stone monuments into DDR policies. Finally, the authors propose to better integrate these monuments into the overall reflection on disaster awareness and disaster mitigation.