Expedited Special Issue: Accounting, management, finance, and accountability in times of crisis: A COVID-19 perspective

Call for papers for: Accounting, Auditing & Accountability Journal

To date, the implications of large-scale global crises for organizations and society have remained mostly unexamined in accounting, management, and finance scholarship and related disciplines. To date, the implications of large-scale global crises for organizations and society have remained mostly unexamined in accounting, management, and finance scholarship and related disciplines. Current research has tended to focus on the context of managing disasters, accidents or risks that affect individual organisations and industries. However, what is evident from this research is that organisations, industries and communities are mostly unprepared to deal with significant large-scale disruptions and that responses are reactive, rather than anticipatory.
We call for multidisciplinary and multi-country contributions in accounting, management, finance and public administration that address the severe and global COVID-19 crisis, its impacts and its opportunities for the future. We are in the unprecedented territory, and we aim at encouraging scholars in the field to reflect and debate the role of accounting, management, finance, and accountability practices in leading governmental and non-governmental organisations’ policies; in sustaining public services, businesses and not-for-profit organisations; as well as the state of the human condition. We call for scholarly debates on how this pandemic is affected and may affect the practice of accounting, management, and finance in times of crisis and the need for accountability at a global level.
 
With the expected contributions we plan to support scholars in the field to make a significant contribution to society by addressing and learning from this severe and global crisis. And to a further extent we aim to increase awareness and preparedness to present global issues and future global crisis.

Suggested avenues of research may include, but are not limited to, the following:

  • Accounting as a control and surveillance mechanism in a pandemic.
  • How can processes of auditing, accounting, and accountability help organizations concerning the navigation of supply chains in times of disruption, shortage, and discontinuity? How can accounting data and management systems be adapted to better serve the needs of society in meeting scarcities of various kinds?
  • How did the pandemic challenge existing public sector budgetary rules and institutional design?  Will it cause any permanent changes and unintended consequences to extant fiscal institutions?  
  • How do pandemics change organizations’ accountabilities to multiple stakeholders, and how do organizations deploy data and evidence to articulate how they understand, justify, and informed choices concerning stakeholders and overall organizational objectives?
  • How do, and how should, organizations construe their accountabilities to employees of multiple types throughout and beyond pandemic conditions?
  • The changing nature of accountability and responsibility during and after a pandemic, for individuals, organizations, regions, and nation-states.
  • The puzzle of transforming infected and dead people into numbers for the sake of control and knowledge on the pandemic.
  • The embedding of numbers and calculations in other professions (e.g. medical professions) in facing the pandemic.
  • The impacts of numbers and calculations of the pandemic on people and their everyday life.
  • The impacts of numbers and calculations of the pandemic on the stock market and financial decisions.
  • The need for accounting and accountability mechanisms to lead the State interventions.
  • The relationships between accounting, accountability, and social media in a pandemic setting.
  • The rhetorical and linguistic dimensions of accounting in times of a pandemic.
  • The role of audits of the pandemic responses, both at institutional and individual level.
  • The role of numbers and calculations in sustaining systems of accountability of the pandemic.
  • The use of accounting and calculative practices by local authorities, governments and various organisations for decision-making processes during the pandemic.
  • The use of budgetary measures to respond to the pandemic - what were the key political, economic, and social factors that influenced the design of the policy responses?

Key information

  • Submission deadline: 31st August 2020
  • Planned Publication date: January 2021
  • Maximum of 5,000 words incluing text, references and appendices

Guest Editors

If you've questions please get in touch with the Guest Editorial team listed below