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Earthquakes, exceptional government and extraordinary accounting

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  • Sargiacomo, Massimo
Abstract
This study examines how a particular set of calculative practices and classification systems helped to guide the emergency responses to the 2009 earthquake in Abruzzo, Italy. Accounting classifications worked in tandem with scientific classifications to define the seismic event as a site for exceptional governance, to demarcate the temporal and spatial boundaries, and to guide the immediate and subsequent healthcare-related humanitarian responses. Accounting classification schemes were borrowed and built by the local health authorities as the federal government made the provision of disaster relief funding contingent on the identification of additional and traceable earthquake-related expenditures. The analysis also shows the maneuvers that occurred around the accounting classifications as public healthcare providers attempted to use the classifications to solve day-to-day health treatment funding problems and the federal government tried to exert control at a distance. The analysis provided both contributes to our understanding of the governance of these exceptional events and brings to the fore the challenges associated with such humanitarian responses.

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  • Sargiacomo, Massimo, 2015. "Earthquakes, exceptional government and extraordinary accounting," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 67-89.
    • Handle: RePEc:eee:aosoci:v:42:y:2015:i:c:p:67-89
    DOI: 10.1016/j.aos.2015.02.001
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    2. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    3. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    4. Urquía-Grande, Elena & Lorain, Marie-Anne & Rautiainen, Antti Ilmari & Cano-Montero, Elisa Isabel, 2021. "Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia," Evaluation and Program Planning, Elsevier, vol. 87(C).
    5. Rebecca Levy Orelli & Filippo Zanin, 2021. "Governing the firm: Innovation, performance and risk," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 5-14.
    6. Frey-Heger, Corinna & Barrett, Michael, 2021. "Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises," Accounting, Organizations and Society, Elsevier, vol. 89(C).
    7. 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.
    8. Stefania Servalli, 2023. "Accounting, Accountants, Accounting Academies," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 5-7.
    9. Crvelin, David & Löhlein, Lukas, 2022. "Commensuration by form: Lists and accounting in collective action networks," Accounting, Organizations and Society, Elsevier, vol. 100(C).
    10. 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.
    11. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
    12. Yvonne Joyce, 2020. "Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1622-1657, September.
    13. Sargiacomo, Massimo & Everett, Jeff & Ianni, Luca & D'Andreamatteo, Antonio, 2024. "Auditing for fraud and corruption: A public-interest-based definition and analysis," The British Accounting Review, Elsevier, vol. 56(2).
    14. Neu, Dean, 2019. "Accounting for extortion," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 50-63.

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