Accounting, Accountability and Crisis Management

Lessons from Italy's Pandemic Response
1. Auflage 2024
ISBN: 978-1-032-36432-2
Verlag: Routledge

Buch, Englisch, 268 Seiten, Format (B × H): 161 mm x 240 mm, Gewicht: 570 g

Reihe: Routledge Studies in Accounting

Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be affected by the COVID-19 pandemic and also one of the hardest-hit. The successes and failures of the Italian response provides a blueprint for the factors determining the ability of institutions to meet these challenges. This book presents a multifaceted analysis and reflection of the challenges that various types of organisations - public, private and non-profit - have had to face during the pandemic.

It contributes to the creation of robust strategies for institutions worldwide to be able to respond promptly and equitably to future emergencies and offers insights for developing policy and practice, with respect to global leaders’ accountability for and management of exceptional events. It addresses three main subjects: extraordinary events and their challenges for business and organisations; the nature and roles of interdisciplinary accounting and accountability in a pandemic environment; and how the global pandemic is impacting accounting and accountability in diverse contexts, such as public services, healthcare, education, and NGOs.

With a focus on institutional approaches to establishing, maintaining and discharging accountability throughout the pandemic, the insights of this book are invaluable to both students and practitioners seeking to bolster institutional resilience in an increasingly uncertain world. Both management and accounting communities can learn from this extraordinary global event to promote the process of transforming how business and societies operate.

Zielgruppe

Postgraduate

Autoren/Hrsg.

Costa, Ericka

Contrafatto, Massimo

Parker, Lee

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein

Inhaltsverzeichnis

Accounting, Accountability and Crisis Management: An Overview of the Book Part I: Pandemics and Challenges for Business and Organisations 1. Accounting and accountability for pandemics. Emerging themes and future implications 2. Covid-19 outbreak and the rethinking of the capitalism. A paradigmatic shift starting from the Italian Economia Aziendale 3. Business model rethinking. A reaction against extraordinary events in business scenario Part II: Accounting and Accountability for Pandemics 4. Accounting and accountability for governing extraordinary events 5. Going Concern Assessment and Related Disclosure During the Pandemic: Evidence from the “Most Impacted” Italian Firms 6. Management control for extraordinary and extreme events Part III: Pandemics, Accounting and Accountability in Divergent Contexts 7. Public accountability challenges and pandemic: what's beyond numbers? 8. Social Distance, Accounting and Accountability in NPOs 9. Pandemics and Accounting Education – a student perspective 10. Challenges in sustainability accounting education after the Covid-19 pandemic. Some pedagogical tips 11. Pandemic and management accounting change in the business context: empirical evidence from Italy 12. Accounting, Accountability and Crisis Management: Lessons Learnt from COVID-19 in Italy

Über Autor(innen)

Ericka Costa is Full Professor of Accounting, at the University of Trento, Italy.

Massimo Contrafatto is Reader in Accounting at the University of Sussex, United Kingdom.

Lee Parker is Research Professor in Accounting at the Adam Smith School of Business, the University of Glasgow, Scotland, UK.