The socializing effects of accounting in flood recovery

Weathering the storm: Accountability implications for flood relief and recovery from a local government perspective

“…However, consistent with the findings of Lai et al. (), during the recovery phase, a combination of continuing dialogue between the shires and NGOs and flood victims, ‘hands‐on’ support (sand‐bagging) by shire staff and mutual understanding that financial support from the state government was imminent, led to greater understanding of the role of accounting in supporting the needs of victims.…”

“…Lai et al. () identified a need for more research on flood tragedies; this study has commenced in bridging that gap. The Victorian rural regions investigated in this study are characterised by responsibility for large geographical areas, but with a very low ratepayer base (compared with metropolitan councils).…”

“…Accounting for natural disasters has been investigated in some recent studies (Baker, ; Lai, Leoni, & Stacchezzini, ; Sargiacomo et al., ; Taylor, Tharapos, & Sidaway, ; Walker, ). However, the investigation by Lai et al.…”

“…However, the investigation by Lai et al. () appears to be the only one that has a focus on the use of accounting practices in a flood situation. This current investigation sought to expand on this study by examining some of the distinguishing accountability relationships during the devastating Victorian floods of 2010‐11.…”

The Impact of Business Expertise on Information System Data and Analytics Resilience (ISDAR) for Disaster Recovery and Business Continuity: An Exploratory Study

“…Lai et al [7] point out that natural disasters require authorities in charge of recovery, to be accountable to all those involved in the process and that accounting systems can be used to track and account for the fair and transparent management of disaster specific funds, giving visibility to the recovery process and its outcomes. However previous studies suggest that the process of accounting, with its individualizing effects, may create "distance" between the accountor and the accountee, thereby undermining accountability.…”