![]() ![]() Not only does this information inform the action of organisations, including States, it has far-reaching effects on how individuals perceive the environment in which they live and conduct themselves. 73) and, thereby, adopts a broad view of accounting practices ( Miller, 1998) as the provision of both financial and non-financial information for decision making which leads to action (Broadbent & Laughlin, quoted in Funnell, 1998, p. In achieving its goal, the paper conceives of accounting as “a phenomena which has social, economic and political consequences” ( Laughlin, 1999, p. Nevertheless, research is yet to explore the connection between power and accounting in the context of a crisis, especially the use of accounting information for ensuring compliance by citizens with initiatives that depend upon unprecedented penetrating control of individuals in times of peace, which may outlast the crisis. Other scholars have focused on how accounting and its emphasis on efficiency and cost savings may be a means to justify morally dubious behaviour and even pave the way for disaster ( Cho, 2009 Warren et al., 2009 Matilal and Adhikari, 2020). Studies have identified the accountability implications for the way in which disasters are managed by governments ( Baker, 2014 Taylor et al., 2014 Sciulli, 2018 Yu, 2020) and the contributions of accounting to managing crises ( Rahaman et al., 2010 Sargiacomo et al., 2014 Sargiacomo, 2015), including its socialising effects ( Lai et al., 2014). ![]() The way in which accounting has been mobilised by States in addressing extraordinary events has stimulated a growing interest in the role of accounting in managing these events. Crucial to the implementation and gaining acceptance of this new, more oppressive form of the State has been the dependence of the Italian government on accounting information related to the spread and severity of the epidemic. It was the first western country which suspended most of the social rights and liberties sanctioned in its Constitution to impose severe restrictions and new rules of conduct. Italy was the second country to experience the force of coronavirus (henceforth the virus), with its government having to quickly find ways to protect its population. The COVID-19 pandemic in 2020 has resulted in restrictions and reconfigurations of social and economic life throughout the world. The full terms of this licence may be seen at Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Copyright © 2021, Valerio Antonelli, Michele Bigoni, Warwick Funnell and Emanuela Mattia Cafaro License
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