Search results

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 identify the significant role of accounting in the expropriation of Jewish real estate after the enforcement of race laws under Benito Mussolini’s Fascist regime in Italy.

Hannah Arendt’s understanding of government bureaucracy in the twentieth century totalitarian regimes informs the research which draws upon a wide range of primary sources.

Implementation of the program of expropriation was the responsibility of a government body, EGELI, which was created specifically for this purpose. The language of accounting provided the means to disguise the nature and brutality of the process and allow bureaucrats to be removed from the consequences of their actions. Accounting reports from EGELI to the Ministry of Finance confirmed each year that those who worked in EGELI were devoted to its mission as an agency of the Fascist State.

The findings of this study recognize the need for further research on the role played by servicemen, bureaucrats and accounting as a technology of government in the deportation of Italian Jews to Germany. The study also provides impetus to examine how other countries managed the properties confiscated or expropriated from the Jews in the earlier stages of the Final Solution.

The study is the first to identify the significant role played by accounting and accountants in the persecution of Italian Jews under the Fascism.

The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy.

The paper is informed by Foucault’s studies of lunatic asylums and his work on governmentality which gave prominence to the role of statistics, the “science of the State”.

This paper identifies a number of roles played by accounting in the management of the lunatic asylum studied. Most importantly, information which formed the basis of accounting reports was used to describe, classify and give visibility and measurability to the “deviance” of the insane. It also legitimated the role played by lunatic asylums, as entrusted to them in post-Napoleonic early nineteenth century society, and was a tool to mediate with the public authorities to provide adequate resources for the institution to operate.

This paper encourages accounting scholars to engage more widely with socio-historical research that will encompass organisations such as lunatic asylums.

This paper provides, for the first time, a case of accounting applied to a lunatic asylum from a socio-historical perspective.

The study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context of the Roman Inquisition.

The study adopts Foucault's understanding of pastoral power, confession and truth-telling to analyse the accounting practices of the Tribunal of the Inquisition in the 16th century Dukedom of Ferrara.

Detailed accounting books were not simply a means for pursuing an efficient use of resources, but a tool to force the Inquisitor to open his conscience and provide an account of his actions to his superiors. Accounting practices were an identifying and subjectifying practice which helped the Inquisitor to shape his Christian identity and internalise self-discipline. This in turn reinforced the centralisation of the power of the Church at a time of great crisis.

The use of accounting for forcing individuals to tell the truth about themselves can inform investigations into the use of accounting records as confessional tools in different contexts, especially when a religious institution seeks to reinforce its power.

The study documents the important but less discernible contributions of accounting to the formation of Western subjectivity at a time which Foucault considers critical in the development of modern governmental practices.

The study considers a critical but unexplored episode in Western religious history. It offers an investigation of the macro impact of religion on accounting practices. It also adds to the literature recognising the confessional properties of written information by explicitly focusing on the use of financial information as a form of confession that has profound power implications.

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.

The purpose of this paper is to investigate consumers' reactions to a new kind of green food product that is the so-called lab-grown meat (LGM). This kind of meat does not derive from animal or vegetal cultures but is produced on the basis of “tissue-engineering” technologies, by injecting muscle tissue from an animal into a cell culture, allowing cells to “grow” outside the animal's body. By considering the similar nutritional characteristics of traditional types of meat, and the potential in terms of sustainability, the authors investigate the effect of the advertising, communication focus promoting LGM-based meat, on consumers' willingness to buy (WTB) and word-of-mouth (WOM), by shedding light on the moderator role of consumers' environmentalism and status consumption orientation tendency in influencing such relationship.

Through an exploratory research design, the authors conducted a study based on a two-cell experiment that manipulated the advertising communication focus by using a hamburger made of synthetic meat related to a fictitious brand called “Gnam”, to manipulate the advertising communication focus (sustainability vs. taste), then evaluating consumers' WTB, WOM, environmentalism and status consumption orientation.

Results show that the communication focus (sustainability vs. taste) exerts a positive effect on consumers' WTB and WOM, and how such effect is magnified both by consumers' environmentalism and status consumption orientation, in the attempt to show other a green status and their green consumption tendency.

Despite the promising results, the study does not consider other consumers' individual differences, i.e. as for the role of age, or cultural differences.

Practically, this study suggests marketers and managers how to design effective marketing campaigns to incentivise LGM-based food products purchase, and promote positive WOM, on the basis of certain consumers' individual differences useful to segment their clientele in terms of environmentalism, and status consumption orientation tendency.

Socially, this study may contribute to incentivising the use of alternative forms of meat as a food product not deriving from animal or vegetal culture, coherently with recent sustainability worldwide claimed goals.

This is the first paper to investigate consumers' reactions to LGM-based food products, by shedding light on the fundamental role of consumers' individual differences.