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Seminario: "An examination of the role of accounting to ‘re-build’ local councils following a natural disaster"

Martedi 21 novembre 2017, ore 14.15 - Aula seminari, ala ovest

Autore:  Nick Sciulli

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). 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. 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.

[Ultimo aggiornamento: 23/11/2017 11:50:26]