Governing extraordinary events and the role of accounts: the case of Covid-19 pandemic

Relatori

• Massimo Contrafatto, PhD, Reader in Accounting, Sussex Business School, University of Sussex
• Laura Mazzola, PhD, Università di Bergamo

Abstract

This paper analyses the process and instruments used to govern the pandemic and focuses, in particular, on the role of accounts and calculative practices. The aim of the paper is to investigate the ways and processes through which certain calculative practices and accounts, which emerged in the COV19 pandemic government process, have influenced government decisions.
To investigate our research question, the case study of Italy was tackled using a methodology based on documentary analysis and interviews. Our analysis highlights how health-related accounts, subsequently supported by accounts of other nature (macro-economic and social) have been used by all the players in the arena, allowing to navigate uncertainty and converge on a government decision (i.e. the lockdown).