IDEAS home Printed from https://ideas.repec.org/a/bla/abacus/v61y2025i1p143-161.html

Performing Accountability During a Crisis: Insights from the Italian Government's Response to the First Wave of the COVID‐19 Pandemic

Author

Listed:
  • Claudio Columbano
  • Daniela Pianezzi
  • Ileana Steccolini

Abstract

This paper analyses the form that government accountability takes during a crisis. Based on 52 press conferences, declarations, and speeches made by Italian central government officials in the early months of the COVID‐19 pandemic, the paper shows that accountability was enacted, in practice, through Goffmanian performances, in three separate ways. First, performances aimed at defining the crisis, first as a situation under control, and later as an emergency. Second, performances served to allocate responsibility for ending the crisis, first to the government and then to the citizenry. Finally, performances allowed the establishment of a hierarchy of the values that would justify the crisis response policies—preserving access to healthcare as opposed to safeguarding other economic, individual, and societal interests. Variations in the elements of performances gave rise to three shifting configurations of accountability—paternalistic, political, and communal—that followed the evolution of the crisis. Collectively, the findings deepen our understanding of the role that accountability has in the justification of the crisis response policies.

Suggested Citation

  • 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.
  • Handle: RePEc:bla:abacus:v:61:y:2025:i:1:p:143-161
    DOI: 10.1111/abac.12355
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/abac.12355
    Download Restriction: no

    File URL: https://libkey.io/10.1111/abac.12355?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. Christopher Hood, 2007. "What happens when transparency meets blame-avoidance?," Public Management Review, Taylor & Francis Journals, vol. 9(2), pages 191-210, June.
    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. Falconer Mitchell & Hanne Nørreklit & Lennart Nørreklit & Lino Cinquini & Frederik Koeppe & Fabio Magnacca & Sara Giovanna Mauro & Morten Jakobsen & Tuomas Korhonen & Teemu Laine & Jakob Mathias Libor, 2021. "Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(6), pages 1345-1361, April.
    4. Gallhofer, Sonja & Haslam, James, 1991. "The aura of accounting in the context of a crisis: Germany and the first world war," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 487-520.
    5. Schweiker, William, 1993. "Accounting for ourselves: Accounting practice and the discourse of ethics," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 231-252, April.
    6. repec:eme:aaaj00:aaaj-08-2020-4863 is not listed on IDEAS
    7. Sargiacomo, Massimo, 2015. "Earthquakes, exceptional government and extraordinary accounting," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 67-89.
    8. Martin Kornberger & Lise Justesen & Jan Mouritsen & Anders Koed Madsen, 2015. "Making Things Valuable," Post-Print hal-02298227, HAL.
    9. Joannides, Vassili, 2012. "Accounterability and the problematics of accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 244-257.
    10. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
    11. Salman Ahmad & Ciaran Connolly & Istemi Demirag, 2021. "Testing times: governing a pandemic with numbers," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(6), pages 1362-1375, February.
    12. Ken McPhail & Robert Ochoki Nyamori & Savitri Taylor, 2016. "Escaping accountability: a case of Australia’s asylum seeker policy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 947-984, August.
    13. Martin Kornberger & Lise Justesen & Jan Mouritsen & Anders Koed Madsen, 2015. "Making Things Valuable," Post-Print hal-01892822, HAL.
    14. Ken McPhail & Robert Ochoki Nyamori & Savitri Taylor, 2016. "Escaping accountability: a case of Australia’s asylum seeker policy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 947-984, August.
    15. 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.
    16. 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.
    17. Laurence Ferry & Thomas Ahrens & Rihab Khalifa, 2019. "Public value, institutional logics and practice variation during austerity localism at Newcastle City Council," Public Management Review, Taylor & Francis Journals, vol. 21(1), pages 96-115, January.
    18. Baker, C. Richard, 2014. "Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 620-632.
    19. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    20. repec:eme:aaaj00:aaaj-08-2020-4829 is not listed on IDEAS
    21. Martin Messner, 2009. "The Limits of Accountability," Post-Print hal-00486747, HAL.
    22. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
    23. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
    24. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    25. Martin Kornberger & Stephan Leixnering & Renate E. Meyer, 2019. "The logic of tact : How decisions happen in situations of crisis," Post-Print hal-02312257, HAL.
    26. Mueller, Frank, 2018. "Taking Goffman seriously: Developing Strategy-as-Practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 53(C), pages 16-30.
    27. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Grenoble Ecole de Management (Post-Print) hal-00676561, HAL.
    28. repec:eme:aaaj00:aaaj-03-2014-1639 is not listed on IDEAS
    29. Everett, Jeff & Friesen, Constance, 2010. "Humanitarian accountability and performance in the Théâtre de l’Absurde," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 468-485.
    30. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    31. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    32. repec:eme:aaaj00:aaaj-08-2020-4778 is not listed on IDEAS
    33. Barry Bozeman, 2019. "Public values: citizens’ perspective," Public Management Review, Taylor & Francis Journals, vol. 21(6), pages 817-838, June.
    34. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
    35. 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.
    36. Claes-Fredrik Helgesson & Fabian Muniesa, 2013. "For What It's Worth: An Introduction to Valuation Studies," Post-Print halshs-00817375, HAL.
    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. 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).
    2. 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.
    3. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    4. O’Leary, Susan, 2017. "Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 21-41.
    5. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    6. Gottlieb, Uliana & Johed, Gustav & Hansson, Helena, 2022. "Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    7. Ballantine, Joan & Kelly, Martin & Larres, Patricia, 2020. "Banking for the common good: A Lonerganian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    8. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
    9. Tweedie, Dale & Luzia, Karina, 2023. "In place, with power: (Re)conceptualising accountability in national non-government organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    10. Junne, Jaromir, 2018. "Enabling accountability: An analysis of personal budgets for disabled people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 46-62.
    11. Alexandra Rausch & Alexander Brauneis, 2015. "It’s about how the task is set: the inclusion–exclusion effect and accountability in preprocessing management information," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(2), pages 313-344, June.
    12. 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.
    13. Alshurafa, Mohammed & Kamla, Rania, 2024. "Accountability and the postcolonial identity of Palestinian human rights NGO activists," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    14. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
    15. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
    16. Kastberg Weichselberger, Gustaf & Fırtın, Cemil Eren & Bracci, Enrico, 2024. "Hybridisation, purification, and re-hybridisation: A study of shifting registers of value," The British Accounting Review, Elsevier, vol. 56(5).
    17. Lennon, Niels Joseph, 2019. "Responsibility accounting, managerial action and ‘a counter-ability’: Relating the physical and virtual spaces of decision-making," Scandinavian Journal of Management, Elsevier, vol. 35(3).
    18. Girei, Emanuela, 2023. "Managerialisation, accountability and everyday resistance in the NGO sector: Whose interests matter?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    19. Joannides, Vassili, 2012. "Accounterability and the problematics of accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 244-257.
    20. Ezaaz Hasan & Anjani Mala & Glen Finau, 2015. "The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(2), pages 65-74.

    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:143-161. 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.