IDEAS home Printed from https://ideas.repec.org/a/bla/abacus/v61y2025i1p1-22.html

Public Accountability in an Unpredictable World: Tales of the Unexpected

Author

Listed:
  • Laurence Ferry
  • Noel Hyndman
  • Mariannunziata Liguori
  • Henry Midgley

Abstract

This paper aims to provide an overview of the different research themes and concepts that surround the investigation of crises and how these affect the delivery of important public services. It offers a critical reflection on what crisis means, how frequently we can identify one, and how this affects our notions of accountability (and possibly transparency) in the delivery of public services. Such considerations are based on a critical assessment of some of the main literature in the area, as well as the papers that form part of this special issue and which were initially presented at the ‘What is the Future of Public Accountability in the Aftermath of Crisis?’ workshop organized by the International Centre of Public Accountability, Durham University (UK) in November 2022. Thus, the particular contribution of the paper is a research agenda that focuses on issues relating to crisis and public‐service organizations as an encouragement to accounting and public‐management researchers to investigate accountability and governance issues in the face of crisis. This provides a stepping stone for more evidence‐based discussion of the impact of crises on these organizations. The paper also reflects on a stronger and much‐needed engagement between research and practice to make sure lessons are learnt, and mistakes not repeated, in the aftermath of crises.

Suggested Citation

  • Laurence Ferry & Noel Hyndman & Mariannunziata Liguori & Henry Midgley, 2025. "Public Accountability in an Unpredictable World: Tales of the Unexpected," Abacus, Accounting Foundation, University of Sydney, vol. 61(1), pages 1-22, March.
    • Handle: RePEc:bla:abacus:v:61:y:2025:i:1:p:1-22
    DOI: 10.1111/abac.12354
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/abac.12354
    Download Restriction: no
    File URL: https://libkey.io/10.1111/abac.12354?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Enrico Bracci & Christopher Humphrey & Jodie Moll & Ileana Steccolini, 2015. "Public sector accounting, accountability and austerity: more than balancing the books?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(6), pages 878-908, August.
    2. Paul D. Ahn & Danture Wickramasinghe, 2021. "Pushing the limits of accountability: big data analytics containing and controlling COVID-19 in South Korea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(6), pages 1320-1331, February.
    3. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    4. David C. Wilson & Layla Branicki & Bridgette Sullivan‐Taylor & Alexander D. Wilson, 2010. "Extreme events, organizations and the politics of strategic decision making," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 699-721, June.
    5. Thomas Ahrens & Laurence Ferry, 2021. "Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(6), pages 1332-1344, May.
    6. Andrew Hind, 2017. "New development: Fundraising in UK charities—stepping back from the abyss," Public Money & Management, Taylor & Francis Journals, vol. 37(3), pages 205-210, April.
    7. Sargiacomo, Massimo, 2015. "Earthquakes, exceptional government and extraordinary accounting," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 67-89.
    8. Noel Hyndman & Donal McKillop, 2019. "Accounting for the Public Sector at a Time of Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 55(3), pages 437-451, September.
    9. repec:eme:aaaj00:09513571011054945 is not listed on IDEAS
    10. David C. Wilson & Layla Branicki & Bridgette Sullivan‐Taylor & Alexander D. Wilson, 2010. "Extreme events, organizations and the politics of strategic decision making," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 699-721, June.
    11. repec:eme:aaaj00:aaaj-06-2015-2090 is not listed on IDEAS
    12. Yu, Ai, 2021. "Accountability as mourning: Accounting for death in the time of COVID-19," Accounting, Organizations and Society, Elsevier, vol. 90(C).
    13. Enrico Bracci & Christopher Humphrey & Jodie Moll & Ileana Steccolini, 2015. "Public sector accounting, accountability and austerity: more than balancing the books?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(6), pages 878-908, August.
    14. Steven E. Salterio, 2020. "Accounting for the unaccountable – coping with COVID," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 16(4), pages 557-578, November.
    15. repec:eme:aaaj00:aaaj-07-2020-4659 is not listed on IDEAS
    16. Kathryn Haynes, 2020. "Structural inequalities exposed by COVID-19 in the UK: the need for an accounting for care," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 16(4), pages 637-642, November.
    17. Daphne Rixon, 2010. "Stakeholder Engagement in Public Sector Agencies: Ascending the Rungs of the Accountability Ladder," International Journal of Public Administration, Taylor & Francis Journals, vol. 33(7), pages 347-356.
    18. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    19. repec:eme:aaaj00:aaaj-08-2020-4829 is not listed on IDEAS
    20. Thomas Ahrens & Laurence Ferry, 2020. "Financial resilience of English local government in the aftermath of COVID-19," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 32(5), pages 813-823, August.
    21. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    22. Carmela Barbera & Enrico Guarini & Ileana Steccolini, 2020. "How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(3), pages 529-558, March.
    23. Walker, Stephen P., 2014. "Drought, resettlement and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 604-619.
    24. Mark Hellowell & Anne Stafford & Pamela Stapleton, 2019. "Austerity and Hospitals in Deficit: Is PPP Termination the Answer?," Abacus, Accounting Foundation, University of Sydney, vol. 55(3), pages 535-556, September.
    25. Hyndman, Noel & McKillop, Donal, 2018. "Public services and charities: Accounting, accountability and governance at a time of change," The British Accounting Review, Elsevier, vol. 50(2), pages 143-148.
    26. Noel Hyndman, 2020. "UK charities and the pandemic: navigating the perfect storm," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 16(4), pages 587-592, November.
    27. Thomas Ahrens & Laurence Ferry, 2015. "Newcastle City Council and the grassroots: accountability and budgeting under austerity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(6), pages 909-933, August.
    28. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    29. Irvine Lapsley, 2020. "An uncertain, erratic story: the pandemic in the UK," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 16(4), pages 549-555, November.
    30. Connolly, Ciaran & Hyndman, Noel & McConville, Danielle, 2013. "UK charity accounting: An exercise in widening stakeholder engagement," The British Accounting Review, Elsevier, vol. 45(1), pages 58-69.
    31. Thomas Ahrens & Laurence Ferry, 2015. "Newcastle City Council and the grassroots: accountability and budgeting under austerity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(6), pages 909-933, August.
    32. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    33. Stephanie Duchek, 2020. "Organizational resilience: a capability-based conceptualization," Business Research, Springer;German Academic Association for Business Research, vol. 13(1), pages 215-246, April.
    34. repec:eme:aaaj00:aaaj-03-2014-1658 is not listed on IDEAS
    35. repec:eme:aaaj00:aaaj-11-2018-3739 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Di Cimbrini, Tiziana & Paolone, Francesco, 2025. "Accountability-based accounting in the blame game for post-disaster aid," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 102(C).
    2. Anne Stafford, 2025. "Counter Accounting and Counter Accountability: A Post‐COVID‐19 Study of England's Hospital Infrastructure Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 61(1), pages 93-120, March.
    3. Contrafatto, Massimo & Mazzola, Laura & Pesci, Caterina & Nicolò, Domenico, 2024. "The translation of an extraordinary event and the role of accounts: The covid-19 case," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
    4. Yasmin, Sofia & Ghafran, Chaudhry & Haslam, Jim, 2021. "Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
    5. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    6. Basil P. Tucker & Hank C. Alewine, 2025. "Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs," Abacus, Accounting Foundation, University of Sydney, vol. 61(1), pages 23-52, March.
    7. Claudio Columbano & Daniela Pianezzi & Ileana Steccolini, 2025. "Performing Accountability During a Crisis: Insights from the Italian Government's Response to the First Wave of the COVID‐19 Pandemic," Abacus, Accounting Foundation, University of Sydney, vol. 61(1), pages 143-161, March.
    8. Juan Alejandro Gallegos Mardones & Jorge Andrés Moraga Palacios, 2023. "Chilean Universities and Universal Gratuity: Suggestions for a Model to Evaluate the Effects on Financial Vulnerability," Sustainability, MDPI, vol. 15(13), pages 1-21, June.
    9. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
    10. Pazzi, Silvia & Svetlova, Ekaterina, 2023. "NGOs, public accountability, and critical accounting education: Making data speak," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    11. Scobie, Matthew & Lee, Bill & Smyth, Stewart, 2023. "Grounded accountability and Indigenous self-determination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    12. Gilbert, Christine & Everett, Jeff & de Castro Casa Nova, Silvia Pereira, 2024. "Patriarchy, capitalism, and accounting: A herstory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    13. Perkiss, Stephanie & Moerman, Lee, 2020. "Hurricane Katrina: Exploring justice and fairness as a sociology of common good(s)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    14. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    15. Clerkin, Brendan & Quinn, Martin & Connolly, Ciaran, 2024. "Decoupled accounting in a non-profit context: An explanation for stable management accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    16. Jonida Carungu & Nicola Paolicelli, 2018. "L?intervento della Banca Monte dei Paschi di Siena e il contributo del book-keeping nel "render conto" sulla gestione del terremoto del 1798," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 85-117.
    17. Frey-Heger, Corinna & Barrett, Michael, 2021. "Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises," Accounting, Organizations and Society, Elsevier, vol. 89(C).
    18. Chakhovich, Terhi & Virtanen, Tuija, 2023. "Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    19. Changhe Wu & Walton Wider & Mengxi Yang & Hao Wu & Nasyra Ab. Jamil & Muhammad Ashraf Fauzi & Eugene Burgos Mutuc, 2026. "Resilient futures: intellectual and thematic pathways in financial resilience research and their relevance to well-being," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 13(1), pages 1-16, December.
    20. Tuck, Penelope A.L. & de Cogan, Dominic & Ormeño-Pérez, Rodrigo, 2024. "Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom," The British Accounting Review, Elsevier, vol. 56(6).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:abacus:v:61:y:2025:i:1:p:1-22. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.