Il ruolo della contabilità “per ricostruire” le comunità locali dopo una catastrofe naturale

MARTEDI’ 21 Novembre, dalle ore 14.15 alle ore 15.30, in Aula seminari (ala ovest, via Berengario 51), Nick Sciulli (Victoria University) presenterà il paper dal titolo:

“An examination of the role of accounting ‘to re-build’ local communities following a natural disaster”


Purpose – The purpose of this paper is to investigate the role of accounting in re-building communities following flood events which occurred in Victoria (Australia) and Tuscany (Italy).

Design/methodology/approach – The project uses semi-structured, in-depth interviews to gather data from senior managers working in local councils affected by the flood events. Inductive analysis is used to derive themes from the data.

Findings – Consistent with the theory of calculative rationality, we find evidence on how Victoria LCs decision makers base their preferences on what can be defined, counted and measured. In a similar way, both the Tuscan and the Victorian LCs were pressured from the outset of the floods to provide adequate information regarding the damages suffered by households and local firms. In addition, the Tuscan LCs appear to use the financial information as a tool of accountability toward local communities.

Originality/value – The authors build on previous research investigating the role of accounting following a natural disaster. A theoretical model is used to examine if and how notions of accountability and New Public Management (NPM) affect accounting practices through the lens of calculative rationality.

Keywords  Calculative rationality, accountability, NPM, local councils, natural disaster

Paper type  Research paper