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1 – 10 of over 18000This paper challenges and expands commonplace assumptions about problems of time and temporality in emergencies. In traditional emergency powers theory “emergency time” is…
Abstract
This paper challenges and expands commonplace assumptions about problems of time and temporality in emergencies. In traditional emergency powers theory “emergency time” is predominantly an “exceptional time.” The problem is that there is “no time” and the solution is limited “in time”: exceptional behavior is allowed for a special time only, until the emergency is over, or according to formal sunset clauses. But what is characteristic of many emergencies is not the problem of “no time” but the ways in which time is legally structured and framed to handle them. Using the Israeli High Court of Justice 1999 decision on the use of physical interrogation methods under conditions of necessity, this paper illustrates how legally significant emergency-time structures that lay beyond the problematic of exceptional time, gravely implicate the way that “exceptional measures” are practiced and regularized.
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Gennaro Maione, Daniela Sorrentino and Alba Demneri Kruja
At exceptional times, governments are entrusted with greater authority. This creates significant concerns over governments’ transparency and accountability. This paper aims to…
Abstract
Purpose
At exceptional times, governments are entrusted with greater authority. This creates significant concerns over governments’ transparency and accountability. This paper aims to pursue a twofold objective: assessing the patterns of open government data during the extraordinary time initiated by the COVID-19 pandemic drawing relevant policy and managerial implications regarding the future development of open data as a mechanism of accountability at times of exception.
Design/methodology/approach
The study follows exploratory research, relying on a web content analysis. The empirical setting is provided by 20 Italian regional governments during the COVID-19 pandemic as a shock that has triggered an exceptional time for governments.
Findings
Results on the desirable (extrinsic and intrinsic) characteristics of the data analyzed show that in the empirical setting investigated, open data does not enable to properly address the accountability concerns of a demanding forum at times of exception.
Research limitations/implications
The paper enriches the state of the art on accountability and provides both scholars and practitioners (e.g. policymakers, managers, etc.) a current reading of data-driven orientation as a stimulus to the accountability of public administrations during exceptional times.
Originality/value
The paper investigates open data as a condition of public accountability, assessing whether and how Italian regional governments have concretely opened their data to enable their forums to elaboration of an informed opinion about their conduct during the ongoing pandemic. This fosters the understanding of how accountability is deployed in times of exception in light of the possibilities offered by the availability of online platforms.
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Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and 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…
Abstract
Purpose
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 coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).
Design/methodology/approach
The paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.
Findings
Three emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.
Practical implications
In considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.
Originality/value
This paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.
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This paper aims to argue that traditional ethical theories used in disaster response may be inadequate and particularly strained by the emergence of new technologies and social…
Abstract
Purpose
This paper aims to argue that traditional ethical theories used in disaster response may be inadequate and particularly strained by the emergence of new technologies and social media, particularly with regard to privacy. The paper suggests incorporation of care ethics into the disaster ethics nexus to better include the perspectives of disaster affected communities.
Design/methodology/approach
This paper presents a theoretical examination of privacy and care ethics in the context of social media/digitally enhanced disaster response.
Findings
The paper proposes an ethics of care can fruitfully by used by public and private agents in disaster management. Its relational ontology restores the priority of fostering good relationships between stakeholders, thus giving central importance to values such as transparency and trust and the situated knowledge of disaster-affected communities.
Research limitations/implications
This paper presents theoretical research and is limited by the availability of empirical data. There is opportunity for future research to evaluate the impact of a conscious adoption of an ethics of care by disaster management agents.
Practical implications
An ethos of care ethics needs to be mainstreamed into disaster management organisations and digital initiatives.
Social implications
This paper argues that power asymmetry in disaster response renders the public vulnerable to abuse, and that the adoption of care ethics can support disaster management agents in recognising this power imbalance and wielding power responsibly.
Originality/value
This paper examines the applicability of an alternative ethical framework to novel circumstances.
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Development of legitimate teaching cases demands cases be factual, that is that they use “real people, real companies, real situations,” and, usually, present time. Rarely, do…
Abstract
Development of legitimate teaching cases demands cases be factual, that is that they use “real people, real companies, real situations,” and, usually, present time. Rarely, do cases deal with historical happenings in which lives, as well as fortunes, could be lost to achieve desired ends. History provides rich material on which to build teaching cases with the added advantage of acquainting students with the past and the influence the past has in shaping the future. Answers to the question of “Why use historical teaching cases” are related to the more general question of “Why study history.” Both questions are addressed.
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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This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an…
Abstract
Purpose
This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an emerging market. In doing so, this study addresses if/how the government discharged its accountability to the public during this recent global health crisis, which started in late 2019, with its effects still being felt today.
Design/methodology/approach
This study is based on a close reading of the relevant news media (local and international), published research and official reports, as well as ten conversations with business managers to analyse the socioeconomic impact of COVID-19 on government accountability in the Kingdom of Saudi Arabia (KSA). This study draws on insights from public choice theory in trying to understand why some governments take an economic perspective while exercising accountability to their population during the pandemic.
Findings
It was found that COVID-19 led the government to pursue plans for the localization of the professions and increase employment rates among nationals vs. foreigners or migrant workers. The crisis was exploited by the government to achieve macro socio-political and economic goals, demonstrating its accountability to citizens, rather than foreign workers. This shift shows that difficult and exceptional circumstances can present opportunities for policymakers in emerging markets to achieve national policy and political aims.
Originality/value
This study enhances the author’s understanding of accountability during crises (i.e. crises-induced accountability) in emerging markets. The analyses presented enrich the crisis management literature by highlighting the implicit actions of national leaders that affect the lives and well-being of their constituents, especially vulnerable groups.
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– Describes how specialist provider of five-star front-of-house services MITIE Client Services is ensuring it is one of the best places to work.
Abstract
Purpose
Describes how specialist provider of five-star front-of-house services MITIE Client Services is ensuring it is one of the best places to work.
Design/methodology/approach
Details the company culture and the various innovative training methods to support staff development.
Findings
Reveals how team members attend a four-day experiential-training course at the Revolution Academy, and explains how staff members are helped to embrace the company vision of creating exceptional, memorable experiences – one guest at a time.
Practical implications
Demonstrates how, as the business does not deliver a tangible product, success is gauged through the quality of interaction among the team and that training is therefore not designed to instruct but to ignite certain behaviors in people, inspiring a change in mind-set that leads to long-lasting transformations in attitude and performance.
Originality/value
Discusses the approach to mind-set change that develops a strong culture at the company.
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In January 2021, India launched the world’s most extensive vaccination campaign against COVID-19. It is estimated that India would need to vaccinate over a billion people to…
Abstract
Purpose
In January 2021, India launched the world’s most extensive vaccination campaign against COVID-19. It is estimated that India would need to vaccinate over a billion people to achieve herd immunity. Even though the Indian Government focuses on improving and delivering its vaccination programme, significant challenges still exist. This paper aims to discuss current challenges to scale up India’s vaccination campaign and addresses strategies for achieving this.
Design/methodology/approach
The paper is based on a review of secondary sources, including journal articles from scholarly and grey literature and information available in the public domain. The search focused explicitly on the COVID-19 scenario, vaccination programme, public health management and systems leadership in the Indian health care system.
Findings
The analysis revealed that various factors have disrupted India’s vaccination campaign, including shortage of vaccine doses, mandatory prior online registration, lack of infrastructure, safety concerns for older people, untrained workforce and absence of a solid public health framework. Furthermore, India appears to have struggled to reduce tensions and instill trust in its ability to effectively manage the COVID-19 pandemic and vaccination programme due to a lack of cooperation between union government, state governments and other stakeholders, namely, policymakers, hospitals, industry and community.
Originality/value
The findings indicate that scaling up India’s anti-COVID vaccination programme would require system-level leadership strategies that work within the country’s limited resources. Deeper reforms in vaccine development, storage, delivery, training and regulatory frameworks are also needed to extend the world’s largest anti-COVID-19 vaccination campaign.
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