Accounting for suffering: Calculative practices in the field of disaster relief

Sargiacomo, Massimo; Ianni, Luca; Everett, Jeff

doi:10.1016/j.cpa.2014.03.011

Cited by 88 publications

(116 citation statements)

References 24 publications

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“…In a study of the 2009 earthquake in Abruzzo, Italy, Sargiacomo et al (2014) investigated how accounting and calculative practices alleviated or exasperated the suffering of the victims. Accounting, in the initial period following the earthquake, lacked legitimacy and did not rank as critical for the disaster response (Kastberg, 2014).…”

Section: Governance and Accountabilitymentioning

confidence: 99%

“…Accounting for natural disasters has been investigated in some recent studies (Baker, ; Lai, Leoni, & Stacchezzini, ; Sargiacomo et al., ; Taylor, Tharapos, & Sidaway, ; Walker, ). However, the investigation by Lai et al.…”

Section: Introductionmentioning

confidence: 99%

“…Accounting for natural disasters has been investigated in some recent studies (Baker, 2014;Lai, Leoni, & Stacchezzini, 2014;Sargiacomo et al, 2014;Taylor, Tharapos, & Sidaway, 2014;Walker, 2014). However, the investigation by Lai et al (2014) appears to be the only one that has a focus on the use of accounting practices in a flood situation.…”

Section: Introductionmentioning

confidence: 99%

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Weathering the storm: Accountability implications for flood relief and recovery from a local government perspective

Sciulli

2017

Financ Acc Manag

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Section: Governance and Accountabilitymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Weathering the storm: Accountability implications for flood relief and recovery from a local government perspective

Sciulli

2017

Financ Acc Manag

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“…Também, de acordo com Sargiacomo et al (2014), devem ser realizados estudos na área de contabilidade em uma variedade de perspectivas críticas, a fim de contribuir para o entendimento da prática contábil, agentes associados e suas consequências. Neste contexto, sugere-se para a realização de pesquisas futuras, a análise de vivências de prazer e sofrimentos junto a todos os profissionais que atuam em uma mesma organização, a fim de se compreender similaridades e divergências sobre a gênese prazer-sofrimento.…”

Section: Considerações Finaisunclassified

Pleasure and pain in determining hospital work: An analysis in the light of the work psychodynamic theory

Silva

Gonçalves

Zonatto

2017

BASE

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Este é um artigo de acesso aberto, licenciado por Creative Commons Atribuição 4.0 Internacional (CC BY 4.0), sendo permitidas reprodução, adaptação e distribuição desde que o autor e a fonte originais sejam creditados. RESUMOO estudo investiga os determinantes do prazer (gratificação e liberdade) e sofrimento (desgaste e insegurança) no contexto de trabalho hospitalar. Pesquisa descritiva foi realizada por meio de estudo de caso e abordagem quantitativa em um hospital de alta complexidade, com uma amostra de 184 colaboradores que atuam em três áreas organizacionais: apoio; administração e enfermagem. Utilizando-se das técnicas de análise de correlação canônica e entropia da informação, constatou-se que o gênero, tempo de atuação na instituição e nível de escolaridade possuem relação significativa com os sentimentos de prazer (liberdade) e sofrimento (desgaste) dos trabalhadores em seu ambiente de trabalho. Quando analisado os determinantes de prazer e sofrimento dos profissionais de acordo com as áreas de atuação, observou-se que para os profissionais de enfermagem e apoio o prazer foi determinado pela admiração que possuem do trabalho e o sofrimento foi determinado pela ameaça e insegurança de demissão. Já para os trabalhadores da área administrativa, o prazer foi determinado pela compatibilidade de seus objetivos com o trabalho e o sofrimento determinado pela pressão existente no trabalho. Por fim, infere-se que no ambiente hospitalar, profissionais administrativos possuem características diferenciadas que impactam no sentimento de prazer e sofrimento, em comparação com os demais profissionais que exercem suas atividades na enfermagem e em áreas de apoio, por exemplo.Palavras-chave: contabilidade comportamental, prazer e sofrimento, psicodinâmica do trabalho. ABSTRACTThe study investigates the determinants of pleasure (gratification and freedom) and suffering (burnout and insecurity) in the context of hospital work. Descriptive research was carried out through a case study and quantitative approach in a hospital of high complexity, with a sample of 184 employees who work in three organizational areas: support; Administration and nursing. Using the techniques of analysis of canonical correlation and entropy of information, it was verified that the gender, time of action in the institution and level of schooling have a significant

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“…Sargiacomo et al [11] suggest that the role of accounting and other calculative practices in the context of a natural disaster and subsequent emergency-relief effort relies on document analysis and interviews with key participants. Based on the follow-up to an earthquake that occurred in the Abruzzo region of central Italy in 2009, the study considers these practices through the three lenses of private-interest maximization, inequality, and suffering and shows how accounting actors can help bridge the gap between ethics and critical accounting research.…”

Section: Introductionmentioning

confidence: 99%

The Impact of Business Expertise on Information System Data and Analytics Resilience (ISDAR) for Disaster Recovery and Business Continuity: An Exploratory Study

Rodger¹,

Bhatt²,

Chaudhary³

et al. 2015

IIM

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Disaster recovery (DR) and business continuity (BC) have been important areas of inquiry for both business managers and academicians. It is now widely believed that for achieving sustainable business continuity, a firm must be able to recover from both man-made and natural disasters. This is especially true for maintaining and recovering the lifeline of the organization and its data. Although the literature has discussed the importance of disaster recovery and business continuity, there is not much known about how Information System Data Analytics Resilience (ISDAR) and the organization's ability to recover from lost information. In this research, we take a step in this direction and analyze the relationship of IS personnel expertise on ISDAR and investigate Information System (IS) personnel understanding of the firm's competitive priorities, IS Personnel understanding of business policies and objectives, IS personnel's ability to solve business problems, IS personnel initiatives in changing business processes and their determination and attentiveness to focus on achieving confident leadership in data and analytics resilience. We collected data through a survey of IS and business managers from 302 participants. Our results show that there is evidence to support our hypothesis and that there may indeed be a relationship between these variables.

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Accounting for suffering: Calculative practices in the field of disaster relief

Cited by 88 publications

References 24 publications

Weathering the storm: Accountability implications for flood relief and recovery from a local government perspective

Weathering the storm: Accountability implications for flood relief and recovery from a local government perspective

Pleasure and pain in determining hospital work: An analysis in the light of the work psychodynamic theory

The Impact of Business Expertise on Information System Data and Analytics Resilience (ISDAR) for Disaster Recovery and Business Continuity: An Exploratory Study

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