Stefano Landi, Antonio Costantini, Marco Fasan and 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…
Abstract
Purpose
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 public engagement and dialogic accounting.
Design/methodology/approach
The authors analysed the official Facebook pages of the leading public agencies for health crisis in Italy, United Kingdom and New Zealand and they collected data on the number of posts, popularity, commitment and followers before and during the outbreak. The authors also performed a content analysis to identify the topics covered by the posts.
Findings
Empirical results suggest that social media has been extensively used as a public engagement tool in all three countries under analysis but – because of legitimacy threats and resource scarcity – it has also been used as a dialogic accounting tool only in New Zealand. Findings suggest that fake news developed more extensively in contexts where the public body did not foster dialogic accounting.
Practical implications
Public agencies may be interested in knowing the pros and cons of using social media as a public engagement and dialogic accounting tool. They may also leverage on dialogic accounting to limit fake news.
Originality/value
This study is one of the first to look at the nature and role of social media as an accountability tool during public health crises. In many contexts, COVID-19 forced for the first time public health agencies to heavily engage with the public and to develop new skills, so this study paves the way for numerous future research ideas.
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Keywords
Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and 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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources, reference…
Abstract
Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources, reference works, histories, themes, theory and criticism and articles in journals.