Accounting for emergency, emergency for accounting: a bibliometric review

Antonio D’Andreamatteo, Martina Mattioli and Massimo Sargiacomo

Chapter 9 in Handbook of Accounting in Society, 2024, pp 123-139 from Edward Elgar Publishing

Abstract: The study offers an analysis of research published on accounting, accountability, and auditing for emergencies up to January 2023. No matter whether they stem from natural or man-made disasters, emergencies are anything but rare and affect not only local or national communities but are increasingly spread worldwide. Sudden impact disasters, slow onset hazards, epidemics, technological incidents, or complex emergencies pose unique challenges to governing the event. The study uses bibliometric and visual analysis to map research articles in the business, management, and accounting literature. Selected descriptive performance indicators show the traits of the community of scholars interested in the accounting, accountability, or auditing technologies aimed at emergency preparedness and response as well as disaster prevention and relief. Further, adopting social network analysis tools, the study highlights the conceptual structure of the data set. Findings unveil a growing interest in the topic only after 2002, and the literature is still scant.

Keywords: Business and Management; Economics and Finance; Environment; Sociology and Social Policy; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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