The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

Abstract

PurposeThe purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants' work due to a disaster like COVID-19.Design/methodology/approachThis is a qualitative study with an action research approach. The research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach.FindingsThe contingent shock embodies both a reactive and adaptive approach in the accountants' professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock. The accountants' experience helps to understand how the COVID-19 pandemic contingently shapes the working approach of accountants with both short- and long-term organisational implications.Originality/valueBased on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of COVID-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research.

Methodological insights: interview quotations in accounting research

“…Short quotations feature in papers embedding/interspersing interviewee quotations within the authors' texts (see Section 4.2.6). Carungu et al. (2021) is an outlier in terms of the shortness of its quotations, averaging 14 words (see Table 2).…”

Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic

“…Secondly, the papers reveal the different roles and perceptions of accounting and calculative practices under extreme circumstances. For instance, accounting is found to be a useful tool to respond to the immediate uncertainty posed by the outbreak of the pandemic (Carungu et al, 2021;Passetti et al, 2021;Sargiacomo et al, 2021), although some accounting and accountability systems are found not to be well received within the organization (Delfino and van der Kolk, 2021). Moreover, the papers highlight differences in the perception and use of accounting as a tool for control at a distance and for coordination.…”

“…In an attempt to reveal accountants' behaviour in situations departing from normal ones, Carungu et al (2021) provide an interpretive perspective based on action research. Via semistructured interviews and active participation of an author in a professional organization, the authors demonstrate that the pandemic generates relevant changes in the accountants' experience: some are short-term effects, while others will be better appreciated from a longterm perspective.…”

“…A first group of four contributions deals with the role of accounting for exceptional decision-making at the government and country level, exploring the ways in which governments used numbers, calculative practices and big data in governing (or trying to govern) the pandemic (Mitchell et al, 2021;Ahrens and Ferry, 2021;Ahmad et al, 2021;Ahn and Wickramasinghe, 2021). A second group of seven contributions addresses the roles of accounting and accountability in exceptional decision-making at the organizational level, focussing on a variety of organizations, including businesses, not-for-profit organizations and charities (Carungu et al, 2021;Velayutham et al, 2021;Delfino and van der Kolk, 2021;Passetti et al, 2021;Sargiacomo et al, 2021;Kober and Thamber, 2021;Huber et al, 2021). Finally, the last three contributions point to the role of accounting in perpetuating inequalities in the context of the pandemic, with a focus on how traditional accounting practices may exacerbate inequality in society (Andrew et al, 2021;Christ and Burritt, 2021;Nikidehaghani and Cortese, 2021).…”

The pervasive role of accounting and accountability during the COVID-19 emergency

“…The first is the use of accounting and accountability practices by governments when making extraordinary decisions in response to the pandemic (Mitchell et al , 2021; Ahrens and Ferry, 2021; Ahmad et al , 2021; Ahn and Wickramasinghe, 2021). The second is the use of accounting, numbers and calculative practices by businesses, not-for-profit organisations and charities to navigate the pandemic (Carungu et al , 2021; Velayutham et al , 2021; Delfino and van der Kolk, 2021; Passetti et al , 2021; Sargiacomo et al , 2021a; Kober and Thamber, 2021; Huber et al , 2021). The third is the role of accounting in exacerbating existing inequalities during the pandemic (Andrew et al , 2021; Christ and Burritt, 2021; Nikidehaghani and Cortese, 2021).…”