Search results

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.

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 aim of this article is to give an overview of the development and current state of projectification research. The inquiry was driven by a threefold research question: How has projectification been understood and defined over time, what has the trajectory of the development been and what are the main trends and emerging ideas?

The article is an integrative literature review of research done on the notion of projectification to date. An interdisciplinary, integrative literature review was conducted using Scopus and Web of Science as primary sources of data collection. The full data set consists of 123 journal articles, books, book chapters and conference contributions. With the data set complete, a thematic analysis was conducted.

Among other things, the review outlines the development and scope of projectification research from 1995 until 2021 and discusses four emerging images of projectification: projectification as a managerial approach, projectification as a societal trend, projectification as a human state and projectification as a philosophical issue. These characteristics emphasize some common features of each of the images but also imply that the way projectification is understood changes depending on the paradigmatic perspective taken by the researcher, the time and place in which the observation was made and the level of observation.

The authors have outlined and discussed four images of projectification – projectification as a managerial approach, projectification as a societal trend, projectification as a human state and projectification as a philosophical issue – where each image represents a special take on projectification with some prevalent characteristics. By doing this, the authors provide a systematic categorization of research to date and thus a basis upon which other researchers can build when furthering the understanding of projectification at large.

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.

Law enforcement agencies and police officers' efforts were crucial to oversee the public health measures and legal regulations introduced during the Covid-19 pandemic. The study had two objectives: to examine the strategies implemented by law enforcement agencies in Catalonia (Spain) to monitor the pandemic and to explore the adverse working conditions of police officers and their personal difficulties during the state of alarm.

A total of 96 experienced police officers completed a closed-ended, anonymous online survey. In addition, complementary information was collected about the management of law enforcement agencies through open interviews. A descriptive analysis was carried out and the association between variables was explored.

In general terms, law enforcement agencies managed the uncertainty of the situation, with a focus on official information and communication channels between officers. However, many difficulties were reported by the police officers, such us inconsistency between rules, lack of preventive material or changes in work schedules. Besides, the officers' main concern, beyond the emotional impact suffered during this period, was the possibility of being infected or infecting others.

The congruence between the job requirements and resources, as well as the increase of communication channels during situations of high risk are important variables to assure good job development and personal satisfaction of police officers.

To the knowledge of the authors, at the time of writing this paper, this is the first study in Spain to explore the management of law enforcement agencies and police officers' personal experiences during the Covid-19.