...Danture Wickramasinghe; Chaminda Wijethilake; Nuwan Herath Purpose This paper examines the gap between idealized accountability and governance realities during crises, focusing on Sri Lanka’s mandatory cremation policy amid COVID-19. It shows how states exploit crises to entrench informality...

... government in its response to the COVID-19 crisis. Design/methodology/approach Drawing on Latour’s concepts of purification and mediation as processes to frame, separate or negotiate between science and politics, we thematically analyse the Italian government’s press conference transcripts and official...

...Laurence Ferry; Henry Midgley; Stuart Green Purpose The study explains why Parliamentarians in the United Kingdom (UK) focused on accountability through data during the COVID-19 pandemic, as well as on how data could be used to improve the government’s response to the pandemic. Design...

...Walid Ben-Amar; Breeda Comyns; Isabelle Martinez Purpose The purpose of this paper is to reflect on how climate change risk reporting might evolve in various world regions in the post COVID-19 pandemic era. Design/methodology/approach Using a multiple-case study approach and adopting...

...Ralph Kober; Paul J. Thambar Purpose The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on strategic and operational goals. Design/methodology/approach The authors conducted...

...Matteo La Torre; Patrizia Di Tullio; Paola Tamburro; Maurizio Massaro; Michele Antonio Rea Purpose The Italian government addressed the first wave of its COVID-19 outbreak with a series of social restrictions and calculative practices, all branded with the slogan #istayathome. The hashtag quickly...

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

... 2020 12 03 2021 17 06 2021 10 09 2021 20 09 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Over the past months, many journalists and researchers have pointed out how the social and economic impacts of the COVID-19...

...Clinton Free; Angela Hecimovic Purpose Through its impact on both demand and supply, the outbreak of novel coronavirus disease 2019 (COVID-19) has profoundly disrupted supply chains throughout the world. The purpose of this paper is to explore the underlying drivers of the supply chain...

...Nglaa Ahmad; Shamima Haque; Muhammad Azizul Islam Purpose 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. Design/methodology/approach The research analyses...

...Giulia Leoni; Alessandro Lai; Riccardo Stacchezzini; Ileana Steccolini; Stephen Brammer; Martina Linnenluecke; Istemi Demirag Purpose The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19...

...Cristiana Parisi; Justyna Bekier Purpose 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 six cities involved in a large European project. Design/methodology...

...Valerio Antonelli; Michele Bigoni; Warwick Funnell; Emanuela Mattia Cafaro Purpose 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...

...Binh Bui; Olayinka Moses; John Dumay Purpose 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. Design/methodology/approach Using Green's (2004) theory of rhetorical diffusion...

...Maryam Safari; Eva Tsahuridu; Alan Lowe Purpose 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 impulse” to explore how the interrelated tactics of distancing, effacement...

... the debate on the crucial role of risk reporting considering the impact and uncertainty caused by the coronavirus disease 2019 (COVID-19) pandemic and stakeholder information needs in this context. The authors draw upon neo-Durkheimian institutional and legitimacy theories and elements of the accounting...

.../methodology/approach The paper explores an illustrative example, the UK government's procurement of personal protective equipment during the early stages of the Covid-19 pandemic. Findings In circumstances of a supreme emergency where parliamentary scrutiny and competitive contract tendering...

...Ralph Kober; Paul J. Thambar Purpose 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 theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally...

...David Yates; Rita Maria Difrancesco Purpose 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 non-governmental organisation (NGO) based in mainland Spain, whose main...

...Emilio Emilio Passetti; Massimo Battaglia; Lara Bianchi; Nora Annesi Purpose The study analyses how management control supports the organisation's response to the COVID-19 pandemic lockdown. Design/methodology/approach Video interviews with top and middle-level managers who were directly...