Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research.

L Rinaldi - Accounting Forum, 2023 - Taylor & Francis
The outbreak of the COVID-19 pandemic has imposed numerous constraints, caused
enormous disruptions and has been associated with more than 5.8 million deaths worldwide …

Open data for accountability at times of exception: an exploratory analysis during the COVID-19 pandemic

G Maione, D Sorrentino, AD Kruja - … Government: People, Process …, 2022 - emerald.com
Purpose At exceptional times, governments are entrusted with greater authority. This creates
significant concerns over governments' transparency and accountability. This paper aims to …

[HTML][HTML] Hybridisation, purification, and re-hybridisation: A study of shifting registers of value

GK Weichselberger, CE Fırtın, E Bracci - The British Accounting Review, 2024 - Elsevier
The aim of this paper is to add to the discussion on hybrids and valuing. We argue that more
dynamic theorising is needed to understand hybridity. The aim is thus to further the …

Accounting for unstable environments in the public sector: managing post-COVID-19 times

F Bastida, E Bracci, Z Hoque - Journal of Public Budgeting …, 2022 - emerald.com
Purpose This paper aims at reflecting on the role of accounting and accountability
mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post …

[PDF][PDF] Future Agendas in Finance in a Post-pandemic World: A Brief Overview

D Datta - A Journal of Management, 2023 - rpm.ndimdelhi.org
The COVID-19 pandemic created an environment of unprecedented shock among global
economies. Prolonged lockdown across countries, national economic downturns and …

Impact of the global pandemic on online accountability practices in INGOs

SA Uygur, C Napier - Journal of Accounting in Emerging Economies, 2023 - emerald.com
Purpose Despite increasing public attention and media coverage of the Covid-19 pandemic,
little research was conducted on how the crisis affected accountability practices in the not-for …

Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19

KL Kingston, B Luke, C Furneaux… - The British Accounting …, 2023 - Elsevier
This research explores change in accountability toward beneficiaries within nonprofit
organisations (NPO) during the first wave of COVID-19; specifically, through the …

Unpacking the knowledge dimensions of digital innovation: implications for accountability in public and private sectors during extraordinary times

G Maione, G Leoni, M Magliacani - Journal of Knowledge …, 2024 - emerald.com
Purpose This study aims to explore what and how digital innovation, as a knowledge-based
and multi-dimensional process, can be used to increase the accountability of public and …

Coordinating assemblages: accounting for a novel disaster

M Sargiacomo, D Martinez, S Servalli, A Gitto… - Accounting, Auditing & …, 2024 - emerald.com
Purpose This study aims to examine how hospitals and regional and local health authorities
in the Italian region of Marche accounted for and reported the use of emergency funds from …

The implications of the COVID-19 pandemic for employment and government accountability: evidence from an emerging market

A Diab - Journal of Accounting in Emerging Economies, 2024 - emerald.com
Purpose This study analyses the socioeconomic impact of COVID-19 on government
accountability regarding the employment of both national and migrant workforces by …