Abstract
PurposeThis paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.Design/methodology/approachBuilding on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.FindingsThe authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.Practical implicationsThe paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.Originality/valueThis paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.
Highlights
Since the outbreak of the COVID-19 pandemic in December 2019, various waves of infections have occurred in all parts of the world
The second special issue: emerging themes In the first part (Leoni et al, 2021) of this special issue, we provided initial insights into how accounting, accountability and management practices have played a multifaceted role in the COVID-19 pandemic
The papers in during COVID-19 this issue deal with accounting or accountability practices, including disclosure and reporting issues, and highlight how such practices have supported the management of the pandemic, and how they have been misused or have generated negative social outcomes
Summary
Since the outbreak of the COVID-19 pandemic in December 2019, various waves of infections have occurred in all parts of the world. The papers in during COVID-19 this issue deal with accounting or accountability practices, including disclosure and reporting issues, and highlight how such practices have supported the management of the pandemic, and how they have been misused or have generated negative social outcomes. In so doing, they contribute to widening our perspectives of accounting and accountability practices in society, not just in the time of the pandemic. The case shows how social distancing measures and processes of “self-isolation” have resulted in the erosion of traditional accountability to previous beneficiaries, and, with this, volunteers were unable to Accounting and discharge personally held notions of ethical accountability that are significant for such accountability organisations
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