{"id":1520,"date":"2021-05-25T18:30:32","date_gmt":"2021-05-25T16:30:32","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/blog\/blog\/impact-humanitarian-disaster-working-approach-accountants-study-contingent-effects\/"},"modified":"2021-05-25T18:30:32","modified_gmt":"2021-05-25T16:30:32","slug":"impact-humanitarian-disaster-working-approach-accountants-study-contingent-effects","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/arc\/blog\/2021\/05\/25\/impact-humanitarian-disaster-working-approach-accountants-study-contingent-effects\/","title":{"rendered":"The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects"},"content":{"rendered":"<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: Roboto, sans-serif; font-size: 14px;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; font-family: &quot;comic sans ms&quot;, cursive;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; color: rgba(0, 0, 0, 0.9);\">Glad to share a paper co-authored with Jonida Carungu and Roberto Di Pietra, and published in Accounting, Auditing and Accountability Journal!<\/span><\/span><\/span><\/p>\n<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: Roboto, sans-serif; font-size: 14px;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; font-family: &quot;comic sans ms&quot;, cursive;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; color: rgba(0, 0, 0, 0.9);\">T<\/span><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; color: rgba(0, 0, 0, 0.87);\">he 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.<\/span><\/span><\/span><\/p>\n<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: Roboto, sans-serif; font-size: 14px;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; font-family: &quot;comic sans ms&quot;, cursive;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; color: rgba(0, 0, 0, 0.87);\">We find that t<\/span><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; color: rgba(0, 0, 0, 0.87);\">he contingent shock embodies both a reactive and adaptive approach in the accountants&#39; professional work. From a theoretical perspective, our study identifies nine contingent phases related to shock.&nbsp;<\/span><\/span><\/span><\/p>\n<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: Roboto, sans-serif; font-size: 14px;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; font-family: &quot;comic sans ms&quot;, cursive;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; color: rgba(0, 0, 0, 0.87);\">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.<\/span><\/span><\/span><\/p>\n<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: Roboto, sans-serif; font-size: 14px;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; font-family: &quot;comic sans ms&quot;, cursive;\">Please find the full paper here:&nbsp;<a href=\"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/AAAJ-08-2020-4789\/full\/html\" style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; vertical-align: top; text-decoration-line: none; color: rgb(255, 104, 13); transition: color 0.4s ease 0s, background-color 0.4s ease 0s; outline: none !important;\">https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/AAAJ-08-2020-4789\/full\/html<\/a>&nbsp;<\/span><\/span><\/p>\n<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: rgb(62, 69, 76); font-family: Roboto, sans-serif; font-size: 14px;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; font-family: &quot;comic sans ms&quot;, cursive;\">Matteo Molinari (<a href=\"mailto:matteo.molinari@unisi.it\" style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; vertical-align: top; text-decoration-line: none; color: rgb(255, 104, 13); transition: color 0.4s ease 0s, background-color 0.4s ease 0s; outline: none !important;\">matteo.molinari@unisi.it<\/a>), University of Siena &#8211; Italy<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":2523,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects - ARC<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects - ARC\" \/>\n<meta property=\"og:description\" content=\"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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/arc\/blog\/2021\/05\/25\/impact-humanitarian-disaster-working-approach-accountants-study-contingent-effects\/\" \/>\n<meta property=\"og:site_name\" content=\"ARC\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-25T16:30:32+00:00\" \/>\n<meta name=\"author\" content=\"Matteo Molinari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Matteo Molinari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eaa-online.org\/arc\/blog\/2021\/05\/25\/impact-humanitarian-disaster-working-approach-accountants-study-contingent-effects\/\",\"url\":\"https:\/\/eaa-online.org\/arc\/blog\/2021\/05\/25\/impact-humanitarian-disaster-working-approach-accountants-study-contingent-effects\/\",\"name\":\"The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects - ARC\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/arc\/#website\"},\"datePublished\":\"2021-05-25T16:30:32+00:00\",\"dateModified\":\"2021-05-25T16:30:32+00:00\",\"author\":{\"@id\":\"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/d3e9451de06d3ff8a7e7b71955e287a2\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/arc\/blog\/2021\/05\/25\/impact-humanitarian-disaster-working-approach-accountants-study-contingent-effects\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/arc\/#website\",\"url\":\"https:\/\/eaa-online.org\/arc\/\",\"name\":\"ARC\",\"description\":\"Advanced Resources Center\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/arc\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/d3e9451de06d3ff8a7e7b71955e287a2\",\"name\":\"Matteo Molinari\",\"sameAs\":[\"https:\/\/www.linkedin.com\/in\/matteomolinariuni\/\"],\"url\":\"https:\/\/eaa-online.org\/arc\/blog\/members\/2523\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects - ARC","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects - ARC","og_description":"Glad to share a paper co-authored with Jonida Carungu and Roberto Di Pietra, and published in Accounting, Auditing and Accountability Journal! 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