Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy

Andreaus, Michele; Rinaldi, Leonardo; Pesci, Caterina; Girardi, Andrea

doi:10.1108/jpbafm-06-2020-0091

Cited by 11 publications

(17 citation statements)

References 35 publications

(111 reference statements)

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“…Because of the pandemic and the consequential restrictions imposed by national governments, socially distanced practices gained prominence (Andreaus et al, 2021). More…”

Section: Online Accountabilitymentioning

confidence: 99%

“…The Covid-19 pandemic created the biggest humanitarian crisis in decades and did not distinguish between rich and poor communities (World Health Organization, 2020; Arun et al ., 2021). As the focus at the start of the pandemic was on national governments and their capabilities to deal with the pandemic, studies on public accountability have dominated discussion in the scholarly community (Andreaus et al ., 2021). However, the impact of the pandemic was not limited to national governments.…”

Section: Introductionmentioning

confidence: 99%

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Impact of the global pandemic on online accountability practices in INGOs

Uygur

Napier

2023

JAEE

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PurposeDespite 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-profit sector. This study focusses on international non-governmental organisations (INGOs) that operate in emerging economies worldwide but are registered in England and Wales and examines how their online accountability practices changed after the Covid-19 pandemic. The purpose of this paper is to address these issues.Design/methodology/approachThe authors use the theoretical lens of the situational crisis communication theory (SCCT) and a contingency approach to not-for-profit governance in order to assess how accountability practices have been shaped by the response given by INGOs to preserve their reputation which is argued to be damaged by the COVID-19 pandemic. They use Dumont's (2013) nonprofit virtual accountability index (NPVAI) for statistical analysis. They examine whether the five dimensions of the NPVAI have changed significantly as a policy of response to the Covid-19 pandemic. They also examine the documents used to disclose information on performance, governance and mission to understand if their content was affected by the pandemic.FindingsThe authors found two of the NPVAI dimensions: accessibility and engagement to be statistically different compared to before the pandemic. They also examined the documents used to disclose information on performance, governance and mission in order to understand if their content were affected by the pandemic. Their findings suggest that INGOs focussed on keeping their donors' attention and their fund flow rather than informing how they performed and how their governance has changed as a result of the pandemic. No statistically significant change was found regarding the dimensions of performance, governance and mission.Research limitations/implicationsINGOs which focus on humanitarian relief and crises management mainly in emerging economies were also affected by the pandemic. However little attention has been given to how accountability was being shaped by the Covid-19 pandemic. An analysis of how not-for-profit sector accountability practices were affected by the pandemic is, therefore, needed. Due to the nature of the pandemic online accountability practices is an area where research could focus on, until now few studies have been conducted on online accountability. The study contributes methodologically by assessing the applicability of the NPVAI for comparisons across different time periods rather than across different types of organisation at a specific point in time. The authors conclude that the NPVAI must be supplemented by some analysis of the content of key online documents and other material.Practical implicationsThe authors’ findings provide important implications for crisis management and its effect on accountability practices in INGOs that operate in emerging economies and the not-for-profit sector in general. The findings suggest that the crisis led to only limited changes in mission and governance as changes in these dimensions tend to occur over the long term. Although they expected the pandemic to lead to more performance information being released, this did not happen. The enhancement of online accountability practice in the engagement and accessibility dimensions shows that INGOs focussed more on maintaining their fund flow rather than on actions to target the pandemic. This is especially apparent as regardless of size the donation and fundraising links have increased throughout the pandemic. Overall, the study provides important findings specific to the effects of the Covid-19 pandemic on online accountability practices in the not-for-profit sector. The study's empirical contribution is to assess how not-for-profit organisations shape their online accountability practices to preserve their reputation and legitimacy.Social implicationsThe authors have expanded the discussion of the paper's contribution to theory, methodology and knowledge about online accountability and crisis management in the conclusion section of the paper. They found that INGOs have reacted to the pandemic by becoming more anxious about their ability to generate funds, and content analysis showed that there was little additional information about how INGOs' performance had been affected by the pandemic, which suggests that INGOs need to pay more attention to how they manage accountability in times of crisis.Originality/valueThe authors construct a conceptual framework using theories that have the potential to explain how external factors such as the Covid-19 pandemic can affect online accountability practices. Their paper also responds to the call for studies of the effectiveness of various accountability mechanisms in NGOs (Unerman and O’ Dwyer, 2006). Unlike previous studies they did not compare various sectors at a single point in time, but rather they assessed the impact of the Covid-19 pandemic and the reaction of INGOs by comparing online disclosures across time. This is a novel use of Dumont's NPVAI and therefore provides an important contribution to the literature.

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“…Because of the pandemic and the consequential restrictions imposed by national governments, socially distanced practices gained prominence (Andreaus et al, 2021). More…”

Section: Online Accountabilitymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Impact of the global pandemic on online accountability practices in INGOs

Uygur

Napier

2023

JAEE

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“…Also the accountability styles were affected by the management of COVID-19 pandemic has it evolved. Andreaus et al (2021), analyzing the Italian case, observed how the central government employed various accountability styles, from rebuttal and dismissal, to reactive, proactive and coactive, in relation to its conduct and to the distinctive relationships with social actors (Andreaus et al, 2021).…”

Section: Accounting For Unstable Environmentsmentioning

confidence: 99%

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

Bastida

Bracci

Hoque

2021

JPBAFM

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PurposeThis 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-COVID-19 conditions.Design/methodology/approachMoving from the papers in this special issue, the authors draw on the literature on the social construction and reflective approaches to understand pre- and post-COVID-19 events and the role of accounting therein.FindingsThe “new normal” may exacerbated the difficulty of public sector organizations to manage the uncertainties and risks associated to the new context. While “old” wicked issues remain, such as social inclusion, poverty and corruption, new ones come. The authors speculate on the “new” and “old” roles accounting and accountability can play to support governments.Originality/valueThe paper contributes by setting new research avenues for future studies in a post-COVID-19 era.

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“…Management control is a process influenced by the organization's supervisory body, top management (management), and other employees designed to provide reasonable assurance about the achievement of objectives in the following categories: (a) Effectiveness and efficiency of activities, (b) Reliability of financial reporting, (c) Compliance with applicable rules and regulations (Anthony and Govindarajan, 2005). Research conducted by Paramitha & Gayatri (2016) and Rininda & Sudaryati (2020) researched public sector management control and found the results that the public sector management control system had a positive effect on SKPD performance accountability, meaning that public sector managerial control was running optimally and could improve accountability aspects of SKPD performance.…”

Section: Introductionmentioning

confidence: 99%

The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic

Suryawiati

Bastian

Mulyasari

2022

JABTER

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This research aims to determine the effect of the public sector management control system, organizational culture, and reporting system on performance accountability and the role of competence of state civil servants in moderating public sector management control systems, organizational culture, and reporting systems on performance accountability during the Covid-19 pandemic. in the Regional Apparatus Organization (OPD) of Banten Province. This research uses primary data with the purposive sampling method. The object of research is in the OPD of Banten Province with a sample of 75 State Civil Apparatus in fifteen (15) OPD. The data analysis technique used is Structural Equation Modeling (SEM) analysis with the Warp PLS version 7.0.The results of this study indicate that the public sector management control system and organizational culture have a positive effect on performance accountability, while the reporting system does not affect performance accountability. Meanwhile, the competence of the state civil apparatus failed to moderate the public sector management control system for performance accountability. However, the competence of state civil servants has succeeded in moderating organizational culture and reporting systems for performance accountability.

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Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy

Cited by 11 publications

References 35 publications

Impact of the global pandemic on online accountability practices in INGOs

Impact of the global pandemic on online accountability practices in INGOs

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

The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic

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