دسته بندی:

حسابداری و حسابرسی - accounting and auditing

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سال انتشار:

2021

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عنوان انگلیسی مقاله:

Real-time crisis management: Testing the role of accounting in local governments

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ترجمه فارسی عنوان مقاله:

مدیریت بحران در زمان واقعی: تست نقش حسابداری در دولت های محلی

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منبع:

ScienceDirect- Elsevier- Journal of Accounting and Public Policy, 40 (2021) 106854: doi:10:1016/j:jaccpubpol:2021:106854

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نویسنده:

Emanuele Padovani

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چکیده انگلیسی:

At a time of a global crisis with unprecedented depth and breath, this paper explores the role of accounting in real-time crisis management at local level by investigating how national stakeholders assessed the consequences of the Covid-19 pandemic in Italy, one of the most affected countries. The paper aims at augmenting knowledge on the intersection between weathering crisis and accounting. Calculative practices play an important role to help manage crises since they may foster or undermine relief and recovery efforts. Results show how decision makers used cash accounting disregarding more complete information with a wider and longer-term perspective, against some stakeholders’ and scholars’ advice.
keywords: دولت محلی | ایتالیا | مدیریت بحران | حسابداری تعهدی | حسابداری نقدی | Local government | Italy | Crisis management | Accrual-accounting | Cash-accounting

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قیمت: رایگان

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توضیحات اضافی:

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