Accounting, Auditing & Accountability Journal: Volume 35 Issue 1

The pervasive role of accounting and accountability during the COVID-19 emergency

Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke, Istemi Demirag

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…

How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies

Charl de Villiers, Matteo Molinari

The purpose of this paper is to understand how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders.

Public engagement and dialogic accounting through social media during COVID-19 crisis: a missed opportunity?

Stefano Landi, Antonio Costantini, Marco Fasan, Michele Bonazzi

The purpose of this exploratory study is to investigate why and how public health agencies employed social media during coronavirus disease 2019 (COVID-19) outbreak to foster…

Turning around accountability

Yingru Li, John McKernan, Meiyi Chen

The purpose of the paper is to describe and analyse the nature of accountability for human rights, as enacted by the Business & Human Rights Resource Centre (BHRRC), in this time…

Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change

Garry D. Carnegie, James Guthrie, Ann Martin-Sardesai

The purpose of this study is to examine the COVID-19 pandemic risk disclosures in a sample of annual reports of Australian public universities. These universities rely heavily on…

Old ways and new means: Indigenous accountings during and beyond the pandemic

Glenn Finau, Matthew Scobie

The study uses the case of an online-mediated barter economy that proliferated during the COVID-19 crisis to highlight Indigenous notions of barter, trade and exchange.

The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic

David Yates, Rita Maria Difrancesco

We discuss the beneficiary accountability implications that arose due to the COVID-19 pandemic (and resultant social distancing restrictions) for a branch of a religious…

Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project

Cristiana Parisi, Justyna Bekier

This paper aims to explore the role of performance measurement systems as technologies of government for the assessment and management of the effects of COVID-19 in the context of…

Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises

Ralph Kober, Paul J. Thambar

This paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox…

Accounting for biosecurity in Italy under COVID-19 lockdown

Valerio Antonelli, Michele Bigoni, Warwick Funnell, Emanuela Mattia Cafaro

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…

Big4 responses to the COVID-19 crisis: an examination of Bauman's moral impulse

Maryam Safari, Eva Tsahuridu, Alan Lowe

The paper offers insights on the response of a Big4 firm to the COVID-19 crisis vis-à-vis moral considerations. More specifically, the authors draw on Bauman's (1990) “moral…

Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic

S. Sian, Stewart Smyth

The aim of this paper is to examine the changed nature of public accountability during a supreme emergency and explore how legal and auditing mechanisms have come to the fore…

Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemic

Nicola Moscariello, Michele Pizzo

Grounded in the legitimacy theory and framed within the context of European Union’s (EU's) endorsement process, this paper analyses the International Accounting Standards Board’s…

Dynamic accountability and the role of risk reporting during a global pandemic

Chiara Crovini, Stefan Schaper, Lorenzo Simoni

This article lays out some conceptual considerations of how dynamic accountability and risk reporting practices could be tailored during and after a global pandemic.

The rhetoric of New Zealand's COVID-19 response

Binh Bui, Olayinka Moses, John Dumay

The authors unpack the critical role of rhetoric in developing and justifying the New Zealand (NZ) government's coronavirus disease 2019 (COVID-19) lockdown strategy.

Emotions, moods and hyperreality: social media and the stock market during the first phase of COVID-19 pandemic

Arianna Lazzini, Simone Lazzini, Federica Balluchi, Marco Mazza

This paper aims to expand the emerging literature on COVID-19 and the financial markets by searching for a relationship between the uncertainty of the first phase of the COVID-19…

COVID-19 and global clothing retailers' responsibility to vulnerable workers: NGO counter-rhetoric

Nglaa Ahmad, Shamima Haque, Muhammad Azizul Islam

This article aims to examine how non-governmental organisations (NGOs)' narratives portray the vulnerability of workers in global clothing supply chains during the COVID-19 crisis.

Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?

Ludivine Perray-Redslob, Dima Younes

Empirically, this paper questions whether accounting can help cope with crisis and preserve some form of feminist ideals. Theoretically, this paper aims to explore how accounting…