Accounting for unstable environments in the public sector: managing post-COVID-19 times

Francisco Bastida, Enrico Bracci and Zahirul Hoque

Journal of Public Budgeting, Accounting & Financial Management, 2021, vol. 34, issue 1, 1-26

Abstract: Purpose - This paper aims at reflecting on the role of accounting and accountability mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post-COVID-19 conditions. Design/methodology/approach - Moving from the papers in this special issue, the authors draw on the literature on the social construction and reflective approaches to understand pre- and post-COVID-19 events and the role of accounting therein. Findings - The “new normal” may exacerbated the difficulty of public sector organizations to manage the uncertainties and risks associated to the new context. While “old” wicked issues remain, such as social inclusion, poverty and corruption, new ones come. The authors speculate on the “new” and “old” roles accounting and accountability can play to support governments. Originality/value - The paper contributes by setting new research avenues for future studies in a post-COVID-19 era.

Keywords: COVID-19; Public sector accounting; Accountability; Performance; Risk management (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-09-2021-0136

DOI: 10.1108/JPBAFM-09-2021-0136

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