The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

Posted by Matteo Molinari - May 25, 2021

Glad to share a paper co-authored with Jonida Carungu and Roberto Di Pietra, and published in Accounting, Auditing and Accountability Journal!

The purpose of our paper is to investigate how COVID-19 shapes the working approach of accountants by using an action research approach. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants.

We find that the contingent shock embodies both a reactive and adaptive approach in the accountants' professional work. From a theoretical perspective, our study identifies nine contingent phases related to shock. 

Based on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of COVID-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research.

Please find the full paper here: 

Matteo Molinari (, University of Siena – Italy

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