Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals

Huber, Christian; Gerhardt, Nadine; Reilley, Jacob

doi:10.1108/aaaj-08-2020-4882

Cited by 26 publications

(25 citation statements)

References 8 publications

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“…Inevitably, public health institutions, such as hospitals and clinics, are centre stage in the fight against the virus (Demirag et al, 2021). Huber et al (2021) examine the role of accounting in the management of the COVID-19 pandemic in five German hospitals. Via an ethnographic analysis, the authors collect their data through three rounds of interviews, ethnographic observations of meetings and document analysis in five German hospitals, between February and August 2020.…”

Section: Accounting For Exceptional Decision-making At the Organizational Levelmentioning

confidence: 99%

“…A first group of four contributions deals with the role of accounting for exceptional decision-making at the government and country level, exploring the ways in which governments used numbers, calculative practices and big data in governing (or trying to govern) the pandemic (Mitchell et al, 2021;Ahrens and Ferry, 2021;Ahmad et al, 2021;Ahn and Wickramasinghe, 2021). A second group of seven contributions addresses the roles of accounting and accountability in exceptional decision-making at the organizational level, focussing on a variety of organizations, including businesses, not-for-profit organizations and charities (Carungu et al, 2021;Velayutham et al, 2021;Delfino and van der Kolk, 2021;Passetti et al, 2021;Sargiacomo et al, 2021;Kober and Thamber, 2021;Huber et al, 2021). Finally, the last three contributions point to the role of accounting in perpetuating inequalities in the context of the pandemic, with a focus on how traditional accounting practices may exacerbate inequality in society (Andrew et al, 2021;Christ and Burritt, 2021;Nikidehaghani and Cortese, 2021).…”

Section: Introductionmentioning

confidence: 99%

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Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic

Leoni

Lai

Stacchezzini

et al. 2021

AAAJ

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PurposeThe purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).Design/methodology/approachThe paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.FindingsThree emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.Practical implicationsIn considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.Originality/valueThis paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.

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Section: Accounting For Exceptional Decision-making At the Organizational Levelmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic

Leoni

Lai

Stacchezzini

et al. 2021

AAAJ

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“…However, many organisations, independently of size, do not have adequate internal risk management processes, nor are they aware of risk reporting as a possible tool for gaining legitimacy. The pandemic can contribute to the reshaping of accounting practices (Robson et al, 2021;Huber et al, 2021) and an opportunity to prepare companies for the future (Christ and Burrit, 2021).…”

Section: Conclusion and Avenues For Future Researchmentioning

confidence: 99%

“…Social embeddedness has become amplified when companies are tightly connected with the risk of infection, potentially leading to collapsing healthcare systems locally and interruptions of supply chains globally. Unseen government interventions on public life and liberal economies might stimulate the debate around new notions of "national health" and measures of economic growth (Robson et al, 2021;Huber et al, 2021). Suddenly, public lockdown enforcement is threatening the survival of previously sound, stable companies, just as poor working and hygiene conditions threaten public health (Antonini et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

Dynamic accountability and the role of risk reporting during a global pandemic

Crovini

Schaper

Simoni

2021

AAAJ

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PurposeThis article lays out some conceptual considerations of how dynamic accountability and risk reporting practices could be tailored during and after a global pandemic.Design/methodology/approachThis conceptual paper seeks to foster the debate on the crucial role of risk reporting considering the impact and uncertainty caused by the coronavirus disease 2019 (COVID-19) pandemic and stakeholder information needs in this context. The authors draw upon neo-Durkheimian institutional and legitimacy theories and elements of the accounting and risk management literature to discuss the challenges that the pandemic poses to risk recognition and assessment and the subsequent disclosure decision of risk information.FindingsRisk reporting has its roots in risk recognition and assessment. To live up to their accountability in these times of uncertainty, organisations need to address their stakeholders' new and changing information needs. Ad hoc disclosures and linking risk management and reporting to their business models (BM) would improve the risk recognition and assessment practices and the meaningfulness of the disclosed information. Hence, we provide some examples and discuss potential avenues to address these challenges and adapt risk reporting accordingly.Originality/valueThis conceptual paper contributes to the risk reporting and accountability research fields. Previous studies on communication during a crisis have focused on sustainability reporting. Thus, this study contributes to that literature by considering the role of risk reporting in times of an unexpected large-scale global crisis, such as the COVID-19 pandemic, and by highlighting possibilities for moving risk reporting towards becoming more accountability based.

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“…The first is the use of accounting and accountability practices by governments when making extraordinary decisions in response to the pandemic (Mitchell et al , 2021; Ahrens and Ferry, 2021; Ahmad et al , 2021; Ahn and Wickramasinghe, 2021). The second is the use of accounting, numbers and calculative practices by businesses, not-for-profit organisations and charities to navigate the pandemic (Carungu et al , 2021; Velayutham et al , 2021; Delfino and van der Kolk, 2021; Passetti et al , 2021; Sargiacomo et al , 2021a; Kober and Thamber, 2021; Huber et al , 2021). The third is the role of accounting in exacerbating existing inequalities during the pandemic (Andrew et al , 2021; Christ and Burritt, 2021; Nikidehaghani and Cortese, 2021).…”

Section: The Second Special Issue: Emerging Themesmentioning

confidence: 99%

The pervasive role of accounting and accountability during the COVID-19 emergency

Leoni

Lai

Stacchezzini

et al. 2021

AAAJ

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PurposeThis paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.Design/methodology/approachBuilding on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.FindingsThe authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.Practical implicationsThe paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.Originality/valueThis paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

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Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals

Cited by 26 publications

References 8 publications

Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic

Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic

Dynamic accountability and the role of risk reporting during a global pandemic

The pervasive role of accounting and accountability during the COVID-19 emergency

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