Accounting for natural disasters from a historical perspective: A literature review and research agenda

Sargiacomo, Massimo; Servalli, Stefania; Potito, Serena; D’Andreamatteo, Antonio; Gitto, Antonio

doi:10.1177/10323732211003173

Cited by 27 publications

(44 citation statements)

References 77 publications

(140 reference statements)

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“…What theories can be applied to make sense of public budgeting dysfunctions during a crisis, and how can those techniques be advanced? Moreover, what is the role of public budgeting research and practice with regards to other natural and human made disasters (Grossi and Vakulenko, 2022; Sargiacomo et al ., 2021)?…”

Section: Discussionmentioning

confidence: 99%

Searching for dialogue in public sector budgeting research: the case study of the JPBAFM

Aleksandrov

Mauro²

2023

JPBAFM

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PurposeThis paper aims to respond to the recent calls to discover the research developments in the field of public budgeting. Particularly, it explores whether and how research dialogue unfolds within the public budgeting field over time and how to stimulate it further, by investigating the case of a specific journal oriented to budgeting topics.Design/methodology/approachApplying a case study strategy, this paper reviews previous studies on public budgeting published in one specific journal, the Journal of Public Budgeting, Accounting and Financial Management (JPBAFM), from its “online inception” in 1994 to 2020. Borrowing ideas from dialogue literature, the authors analyse 108 selected papers according to a multi-dimensional framework for exploring research dialogues taking into account the year of publication, authorship (and affiliation), research setting, method and theoretical approach, and, above all, research topics on budgeting.FindingsThe findings illustrate that whilst public budgeting research has been fluctuating over time in the JPBAFM, there is a growing interest in the topic over the last several years (2015–2020). Yet, the journal illustrates a limited dialogic development of the field of public budgeting, where produced knowledge has been significantly North America-oriented, normative and quantitative-dominated. Until recently, only a limited role has been given to dialogue formation between researchers and practitioners, but the current debate is increasingly being enriched by new perspectives and a wider range of experiences. Finally, public budgeting has been addressed from multiple perspectives over time, with a significant impact determined by performance and participatory budgeting. Although multiple topics are receiving growing attention, it is still under-developed in the inter-dialogue formation between topics and theories, despite the more recently growing use of different theoretical approaches and empirical and analytical rigour.Research limitations/implicationsThe research is limited to one journal as a case study and does not claim to provide an overall reflection of public budgeting research and related empirical generalisations. Instead, the authors strive for a theoretical generalisation of multi-dimensional dialogue importance in the field.Originality/valueThe value of the research lies in a comprehensive analysis of research dialogue formation within public sector budgeting over time in an international journal that has actively engaged with public sector issues and, specifically, with budgeting. By so doing, this paper adds a critical stand on the value of dialogue in fostering inter-contextual and inter-disciplinary research in the field of public budgeting.

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Section: Discussionmentioning

confidence: 99%

Searching for dialogue in public sector budgeting research: the case study of the JPBAFM

Aleksandrov

Mauro²

2023

JPBAFM

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“…What are the key means for accounting to effectively address climate change (Linnenluecke et al , 2015), cross border calamities and disasters (Sargiacomo et al , 2021), including the containment or prevention of global and regional pandemics (Rinaldi et al , 2020)? While organisations extract their income from a diversity of sources, they impose costs daily, intentionally or unintentionally, onto the social and natural environment and upon communities, otherwise known as externalities.…”

Section: Introductionmentioning

confidence: 99%

COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research

Carnegie

Gomes²,

McBride³

2023

MEDAR

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Purpose The purpose of this study is to augment an understanding of the importance and relevance of a proposed new definition of accounting to reset, inform and develop accounting education, professional practice and research, from tomorrow, for the purpose of shaping a better world. In the process of setting an agenda, we outline, discuss, and analyse the eight articles which follow depicting complementary and insightful scenarios during COVID-19. Design/methodology/approach This study applies an original informing framework for discussion and analysis purposes, described as Framework of the Multidimensional Nature of Accounting. The proposed, multidimensional definition is “Accounting is a technical, social and moral practice concerned with the sustainable utilisation of resources and proper accountability to stakeholders to enable the flourishing of organisations, people and nature” (2021a, p. 69, 2021b). Findings Accounting is conceived, understood and examined in the research portrayed as a combined technical, social and moral practice concerned with shaping a better world to enable the flourishing of organisations, people and nature. To the contrary, accounting is not recognised as a mere neutral, benign, technical practice. Research limitations/implications While this paper examines the other articles, there is no substitute for carefully reading, and reflecting on, all the articles published. Importantly, each contribution provides unique and comprehensive insights on accounting during the initial global pandemic period. Originality/value Accounting is studied in different organisational and social contexts against the backdrop of a global pandemic, among other “wicked problems” worldwide.

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“…The paper furthers this literature, arguing for accountability that is not merely financial or at the behest of shareholders. The paper answers Sargiacomo et al's (2021b) call for research into accountability and the role of not-for-profits in natural disasters and sites of crisis, exploring accounting as a social practice through alternative social accounts to reveal gaps in accountability in a space rarely made visible in societyaged care facilities. This paper uncovers the lived experiences and reality of the vulnerable people within aged care beyond the financial representation provided by organisations under the auspices of "accountability".…”

Section: Introductionmentioning

confidence: 99%

“…There have been several studies into accountability that have specifically examined crises, such as earthquakes (Sargiacomo, 2014, 2015; Sargiacomo et al , 2014), bushfires (Taylor et al , 2014), hurricanes (Baker, 2014; Perkiss and Moerman, 2020), drought (Walker, 2014) and floods (Lai et al , 2014; Sciulli, 2018). This paper contributes to the burgeoning literature on the COVID-19 crisis and (lack of) accountability from organisations and governments (Ahn and Wickramasinghe, 2021; Ahrens and Ferry, 2021; Mitchell et al , 2021; Yates and Difrancesco, 2022), highlighting how, during an emergency, crisis accountability is vital.…”

Section: Introductionmentioning

confidence: 99%

“…The COVID-19 pandemic continues to disrupt the lives of citizens globally, and such disruptions focus our attention on issues of accountability (Ahrens and Ferry, 2021;Sargiacomo, 2014;Sargiacomo et al, 2021aSargiacomo et al, , 2021b, giving more visibility to structural and social inequities, particularly as they relate to the value we place upon the health and the life of individuals. Financial accountability remains the foremost concern of organisations, even in the advent of natural disasters, crises and death.…”

Section: Introductionmentioning

confidence: 99%

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Crisis accountability and aged “care” during COVID-19

Twyford

2022

MEDAR

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Purpose This study aims to fill the gaps in mandated reports with social accounts to provide more inclusive accountability during a crisis using the illustrative example of Anglicare’s Newmarch House during a deadly COVID-19 outbreak. Design/methodology/approach This study uses a close-reading method to analyse Anglicare’s annual review, reports, board meeting minutes and Royal Commission into Aged Care submissions. Informed by Foucault’s concept of biopolitics, the study collocates alternate “social accounts” in the form of investigative journalism, newspaper articles and media commentary on the events that transpired at Newmarch House to unveil a more nuanced and human-centric rendering of the ramifications of a public health/aged care crisis. Findings COVID-19 exacerbated pre-existing issues within the aged care sector, exemplified by Newmarch House. The privileging of financial concerns and lack of care, leadership and accountability contributed to residents’ physical, emotional and psychological distress. The biopolitical policy pursued by powerful actors let die vulnerable individuals while simultaneously making live more productive citizens and “the economy”. Research limitations/implications Organisations express their accountability by using financial information provided by accounting, even during circumstances with more prevailing humanistic concerns. A transformational shift in how we define, view and teach accounting is required to recognise accounting as a social and moral practice that should instead prioritise human dignity and care for the betterment of our world. Originality/value This paper contributes to the limited literature on aged care, extending particularly into the impact of COVID-19 while contributing to the literature concerned with crisis accountability. To the best of the author’s knowledge, this paper is also the first to examine a form of biopolitics centred on making live something other than persons – the economy.

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Accounting for natural disasters from a historical perspective: A literature review and research agenda

Cited by 27 publications

References 77 publications

Searching for dialogue in public sector budgeting research: the case study of the JPBAFM

Searching for dialogue in public sector budgeting research: the case study of the JPBAFM

COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research

Crisis accountability and aged “care” during COVID-19

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