Accounting for natural disaster: involving flooded people into calculative practices

Lai, A, Leoni, G and Stacchezzini, R 2013, 'Accounting for natural disaster: involving flooded people into calculative practices', in Katsuhiko Kokubu (ed.) Proceedings of the 7th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA KOBE 2013), Kobe, Japan, 26-28 July 2013, pp. 1-32.


Document type: Conference Paper
Collection: Conference Papers

Title Accounting for natural disaster: involving flooded people into calculative practices
Author(s) Lai, A
Leoni, G
Stacchezzini, R
Year 2013
Conference name APIRA KOBE 2013
Conference location Kobe, Japan
Conference dates 26-28 July 2013
Proceedings title Proceedings of the 7th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA KOBE 2013)
Editor(s) Katsuhiko Kokubu
Publisher Kobe University
Place of publication Kobe, Japan
Start page 1
End page 32
Total pages 32
Abstract Natural disasters require authorities in charge of the recovery to be accountable to all the subjects involved in the recovery process, as victims, operators and sponsors. Both accounting and non-accounting scholars recognize accounting systems as a useful tool after natural disasters to track and give account of damages, investments and reimbursements. Nonetheless, critical accounting literature argued that calculative forms of accountability may produce individualizing effects on the accountor creating "distance" between he/she and the accountee. Seeing this critical perspective, the paper investigated the social aspects of the "accounting for flood" system arranged by the authorities in charge of the recovery from the devastating Italian flood of November 2010. The research found that accounting procedures activated after the disaster drove the construction of a "dialogue" among the recovery players: the involvement of flooded citizens into calculative practices played a crucial role in fostering the accountability process. The paper contributes to critical accounting literature providing evidence of socializing effects of accounting and enlarging the possible research contexts for accounting scholars.
Subjects Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) natural disaster recovery
calculative practices
accountability process
dialogue
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