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10. Accounting and accountability for pandemics: emerging themes and future implications

Author

Costa, Erica, Contrafatto, Massimo, Parker, Lee, Bigoni, Michele, Occhipinti, Zeila, Costa, Erica, Contrafatto, Massimo, Parker, Lee, Bigoni, Michele, and Occhipinti, Zeila

Abstract

This chapter provides a conceptual framing to the chapters that follow and identifies the key issues surrounding accounting at times of great crisis, most especially during pandemics. It does so by analysing the main perspectives, themes and theoretical approaches that have been employed by accounting scholars in investigating accounting and accountability matters when humanity had to engage in a fight against the spread of disease. The chapter then focuses on an important emerging theme, namely the biopolitical properties of accounting and the ways in which they have been activated in the management of the COVID-19 pandemic in Italy as a state of exception, when unprecedented limitations have been imposed on how individuals could conduct themselves. The chapter also offers potential avenues for future research.

Published
2024

13. 'Utopia' and 'Passion': A Commentary on 'Sustainability and Accounting Education: The Elephant in the Classroom'

Author

Contrafatto, Massimo

Abstract

In this commentary, Massimo Contrafatto explains his understanding of Gray's interpretation of accounting education for sustainability (AE4S), and contributes some personal insights to the future development of AE4S. Gray reflected on an educational engagement experiment where the complex issues surrounding sustainability were dealt with in an undergraduate module, and contended that the ultimate purpose of accounting education for sustainability is to assist students in "consciousness-reaching" (Freire, 2002) of the (un)sustainable state of our current economic-socio-cultural systems. [For "Sustainability and Accounting Education: The Elephant in the Classroom," see EJ1108825.]

Published
2013
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24. Developing Techniques for Stewardship: A Scottish Study

Author

Contrafatto, Massimo and Bebbington, Jan

Subjects
case study, stewardship, accountability, Scotland, Settore SECS-P/07 - Economia Aziendale, social economy, social and environmental accounting
Published
2013

29. Social and environmental accounting and engagement research: reflections on the state of the art ad new research avenues

Author

Contrafatto, Massimo

Subjects
Settore SECS-P/07 - Economia Aziendale, Engagement Research, Social & Environmental Accounting, Literature Review, Social Accounting & Reporting, engagement research, Mapping Social Accounting
Abstract

This article concerns itself with Social and Environmental Accounting (and) Reporting (SEAR) and related academic literature. In particular, the focus is on the works which have adopted an “engagement approach” to explore SEAR practices. The purpose of the paper is to analyze, through a literature-review based method, the existing literature in order to propose a pedagogic-suggestive “mapping” of the “state of the art” of the existing literature. Drawing on Thomson’s (2007) work, the present paper aims to provide an illustrative-heuristic taxonomy of the current works to assist scholars, who are interested in SEAR issues, to identify gaps and contradictions which may then be addressed., Economia Aziendale Online, Vol 2, No 3 (2011): Issue 3/2011

Published
2011

33. Gli studi internazionali

Author

Contrafatto, Massimo

Subjects
letteratura internazionale, management accounting
Published
2009

38. Books review

Author

Woodward, David G, primary, Bevan, David, additional, Patten, Den, additional, Fischer, Jen, additional, and Contrafatto, Massimo, additional

Published
2008
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