Abstract
Purpose: The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach: The paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research. Findings: Three emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities. Practical implications: In considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices. Originality/value: This paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.
Original language | English |
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Pages (from-to) | 1305-1319 |
Number of pages | 15 |
Journal | Accounting, Auditing and Accountability Journal |
Volume | 34 |
Issue number | 6 |
Early online date | 13 Jul 2021 |
DOIs | |
Publication status | Published - 23 Jul 2021 |
Bibliographical note
Funding Information:The authors are very grateful to the authors who contributed to this special issue and the dedicated referees who made enormous efforts in helping with paper reviews. Also, the authors appreciated the reviews of our introduction. The authors are also particularly thankful to Professor James Guthrie, who provided strong support and valuable suggestions to manage this AAAJ special issue successfully. Any remaining errors are the authors? own responsibility. Funding : This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors.
Funding
The authors are very grateful to the authors who contributed to this special issue and the dedicated referees who made enormous efforts in helping with paper reviews. Also, the authors appreciated the reviews of our introduction. The authors are also particularly thankful to Professor James Guthrie, who provided strong support and valuable suggestions to manage this AAAJ special issue successfully. Any remaining errors are the authors? own responsibility. Funding : This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors.
Keywords
- Accountability
- Accounting
- COVID-19
- Crisis
- Emergency
- Management
ASJC Scopus subject areas
- Accounting
- Economics, Econometrics and Finance (miscellaneous)