Real-time crisis management: Testing the role of accounting in local governments

Padovani, Emanuele; Iacuzzi, Silvia

doi:10.1016/j.jaccpubpol.2021.106854

Cited by 4 publications

(2 citation statements)

References 21 publications

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“…Even with the COVID-19 pandemic, which has fundamentally altered our daily lives over an extended period, the research perspective has often been that of the government's. Recent accounting literature on the pandemic corroborates the vital role of calculative practices in managing crises and their risks as they foster or undermine relief and recovery efforts (Padovani and Iacuzzi, 2021). It has been shown that governments have used accounting and numbers to both govern the pandemic and as a technology for classifying, identifying and monitoring virus-related risks (Ahmad et al, 2021).…”

Section: Calculative Practices and Social Movementsmentioning

confidence: 97%

Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation

Torre

Tullio

Tamburro³

et al. 2021

AAAJ

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PurposeThe Italian government addressed the first wave of its COVID-19 outbreak with a series of social restrictions and calculative practices, all branded with the slogan #istayathome. The hashtag quickly went viral, becoming both a mandate and a mantra and, as the crisis played out, we witnessed the rise of the Italian social movement #istayathome. This study examines how the government's calculative practices led to #istayathome and the constituents that shaped this social movement.Design/methodology/approachThe authors embrace social movement theory and the collective identity perspective to examine #istayathome as a collective action and social movement. Using passive netnography, text mining and interpretative text analysis enhanced by machine learning, the authors analysed just over 350,000 tweets made during the period March to May 2020, each brandishing the hashtag #istayathome.FindingsThe #istayathome movement gained traction as a response to the Italian government's call for collective action. Thus, people became an active part of mobilising collective responsibility, enhancing the government's plans. A collective identity on the part of the Italian people sustained the mass mobilisation, driven by cohesion, solidarity and a deep cultural trauma from COVID-19's dramatic effects. Popular culture and Italy's long traditions also helped to form the collective identity of #istayathome. This study found that calculative practices acted as a persuasive technology in forming this collective identity and mobilising people's collective action. Numbers stimulated the cognitive, moral and emotional connections of the social ties shaping collective identity and responsibility. Thus, through collective identity, calculative practices indirectly influenced mass social behaviors and the social movement.Originality/valueThis study offers a novel theoretical perspective and empirical knowledge to explain how government power affects people's culture and everyday life. It unveils the sociological drivers that mobilise collective behaviors and enriches the accounting literature on the effects of calculative practices in managing emergencies. The study contributes to theory by providing an understanding of how calculative practices can influence collective behaviors and can be used to construct informal networks that go beyond the government's traditional formalities.

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Section: Calculative Practices and Social Movementsmentioning

confidence: 97%

Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation

Torre

Tullio

Tamburro³

et al. 2021

AAAJ

View full text Add to dashboard Cite

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“…The International Accounting Standards Board seeks to formulate the implementation of government accounting reforms so as to strike a balance between relevance and reliability. (Padovani & Iacuzzi, 2021;Shinkle et al, 2021) Indonesia's monetary emergency in 1997, trailed by the transformation period in 1998, the execution of provincial independence in 1999 was refered to as the trigger for the public authority's monetary and oversee ment's bookkeeping changes. Government bookkeeping change in Indonesia is brought about by outside and inner impacts.…”

Section: Introductionmentioning

confidence: 99%

Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics

Aidi¹,

Agoestyowati²,

Susanto³

et al. 2021

ijtc

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The discussion in this article is about changes in government accounting, a significant change from government accounting in Indonesia is from cash-based accounting to cash-based accounting towards accruals (cash toward accruals), to full accruals. The writing method used is a literature study with a qualitative approach . The research method used is a literature study with a qualitative approach. Sources of data were obtained through searching articles related to accounting policies carried out by the government. The purpose of this study is to identify and analyze the challenges in reforming government accounting policies in Indonesia. The finding of the study that state that the government needs to prepare financial statements in accordance with Law No. 17 of 2003 which refers to Government Accounting Standards (SAP/standar akuntansi pemerintahan). As a derivative of this regulation, the government has issued Government Regulation Number 24 of 2005 which was updated with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (SAP). Practical implications there are , the basis of government accounting records changed from a cash basis to a cash basis to an accrual basis and to a full accrual basis.

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

Rinaldi

2022

Accounting Forum

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Real-time crisis management: Testing the role of accounting in local governments

Cited by 4 publications

References 21 publications

Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation

Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation

Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics

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

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