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

Abstract

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.

Financial accounting information presented with infographics: does it improve financial reporting understandability?

“…Thus, accountability to citizens goes hand in hand with the production of accrual-based financial statements (Cohen et al, 2013). This can be even more important in the post-COVID-19 era (Bastida et al, 2022).…”

“…The questionnaire was administrated to three European countries that adopt accrual accounting reporting systems at the local government level. Greece, Italy and Spain fall into the Continental European Napoleonic administrative classification and they do not have a tradition of publishing reports specifically developed for citizens (Bastida et al, 2022). The questionnaire was initially developed in English and it was then translated, pilot tested and administrated into the three national languages (i.e.…”

“…The paper presents an exploratory research conducted among samples of citizens in three European countries that share similarities in the use of accrual accounting, administrative systems and citizen accountability orientation (Bastida et al, 2022). The novelty of the research consists in its ability to give voice to citizens' preferences regarding the way financial information, related to both financial performance and financial condition, is presented.…”

“…The paper presents an exploratory research conducted among samples of citizens in three European countries that share similarities in the use of accrual accounting, administrative systems and citizen accountability orientation (Bastida et al. , 2022).…”

Accounting as rhetorical devices during the COVID-19 pandemic: evidence from Australian universities

“…Several journals have published special issues on the impact of the pandemic on businesses and accounting's role therein [5]. However, little attention has been focused on how the COVID-19 caused significant financial hardship to higher education providers and how they responded to it using accounting information (see Bastida et al, 2021, for a recent review on this topic). The university sector is a topic of interest by researchers because of its contribution to human development, civil society and state economic development.…”