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

This paper investigates the role of accounting and the nature of accountability from the perspective of local government managers in the context of multiple flood events. The flood events occurred in the State of Victoria, Australia during 2010‐11, and rural regions were the most severely affected by this natural disaster. The findings demonstrate that convoluted governance and extensive State and Federal Government funding arrangements resulted in some confusion among local councils and communities as to their eligibility for, and the timing of, financial support. Within this context, the study findings revealed how, as the first point of contact for local residents, small rural shires with limited financial and human capacity used accounting to address the impact of a natural disaster on a personal level.