The socializing effects of accounting in flood recovery

Alessandro Lai, Giulia Leoni and Riccardo Stacchezzini

CRITICAL PERSPECTIVES ON ACCOUNTING, 2014, vol. 25, issue 7, 579-603

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.

Keywords: Gestion des catastrophes naturelles; Pratiques calculatoires; Processus de reddition de comptes; Dialogue; Natural disaster recovery; Calculative practices; Accountability process; Dialogue (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:25:y:2014:i:7:p:579-603

DOI: 10.1016/j.cpa.2014.04.002

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