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The socializing effects of accounting in flood recovery

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  • Lai, Alessandro
  • Leoni, Giulia
  • Stacchezzini, Riccardo

Abstract

Natural disasters require authorities in charge of recovery, to be accountable to all those involved in the process, including victims. Accounting systems can be used to track and account for the fair and transparent management of disaster specific funds, giving visibility to the recovery process and its outcomes. However previous studies suggest that the process of accounting, with its individualizing effects, may create “distance” between the accountor and the accountee, thereby undermining accountability.

Suggested Citation

  • Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    • Handle: RePEc:eee:crpeac:v:25:y:2014:i:7:p:579-603
    DOI: 10.1016/j.cpa.2014.04.002
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    4. Chynoweth, Sarah K. & Zwi, Anthony B. & Whelan, Anna K., 2018. "Socializing accountability in humanitarian settings: A proposed framework," World Development, Elsevier, vol. 109(C), pages 149-162.
    5. Jonida Carungu & Nicola Paolicelli, 2018. "L?intervento della Banca Monte dei Paschi di Siena e il contributo del book-keeping nel "render conto" sulla gestione del terremoto del 1798," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 85-117.
    6. Mouhcine Tallaki & Enrico Bracci, 2020. "Risk Perception, Accounting, and Resilience in Public Sector Organizations: A Case Study Analysis," JRFM, MDPI, vol. 14(1), pages 1-13, December.
    7. Stefania Servalli & Massimo Sargiacomo, 2021. "Natural disasters and accounting: Which contributions form the past?," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 5-9.
    8. Jill Atkins & Federica Doni & Andrea Gasperini & Sonia Artuso & Ilaria Torre & Lorena Sorrentino, 2023. "Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?," Journal of Business Ethics, Springer, vol. 185(3), pages 629-646, July.

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