Real-time crisis management: Testing the role of accounting in local governments |
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| Authors: | Emanuele Padovani Silvia Iacuzzi |
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| Institution: | 1. University of Bologna, Department of Management, Via Capo di Lucca 34, 40126 Bologna, Italy;2. University of Udine, Economics and Statistics Department, Via Palladio 8, 33100 Udine, Italy;1. Oregon State University, United States;2. Purdue University, United States;1. Department of Accounting, Box 8113, North Carolina State University, Raleigh, NC 27695-8113, United States;2. Department of Management, Ca’ Foscari University, Cannaregio 873, 30121 Venice, Italy;1. Bundeswehr University Munich, Germany;2. LMU Munich School of Management, Germany;1. University of Colorado Denver, 1475 Lawrence Street, Denver, CO 80202, USA;2. Bentley University, 175 Forest Street, Waltham, MA 02452, USA;3. Northeastern University, 404 Hayden Hall, 360 Huntington Avenue, Boston, MA 02115, USA;1. Data & Text Mining Laboratory, Jerusalem School of Business Administration, Israel;2. Rutgers Business School – Newark and New Brunswick, Rutgers University, Department of Accounting and Information Systems, United States;3. Stern School of Business Administration, New York University and, QMA LLC, United States;4. Freeman College of Management, Bucknell University, United States |
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| Abstract: | At a time of a global crisis with unprecedented depth and breath, this paper explores the role of accounting in real-time crisis management at local level by investigating how national stakeholders assessed the consequences of the Covid-19 pandemic in Italy, one of the most affected countries. The paper aims at augmenting knowledge on the intersection between weathering crisis and accounting. Calculative practices play an important role to help manage crises since they may foster or undermine relief and recovery efforts. Results show how decision makers used cash accounting disregarding more complete information with a wider and longer-term perspective, against some stakeholders’ and scholars’ advice. |
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| Keywords: | Local government Italy Crisis management Accrual-accounting Cash-accounting |
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