At a time of a global crisis with unprecedented depth and breath, this paper explores the role of accounting in real-time crisis management at local level by investigating how national stakeholders assessed the consequences of the Covid-19 pandemic in Italy, one of the most affected countries. The paper aims at augmenting knowledge on the intersection between weathering crisis and accounting. Calculative practices play an important role to help manage crises since they may foster or undermine relief and recovery efforts. Results show how decision makers used cash accounting disregarding more complete information with a wider and longer-term perspective, against some stakeholders’ and scholars’ advice.

在前所未有的深度和深度的全球危机时期，本文通过调查国家利益相关方如何评估意大利Covid-19大流行的后果（最大的国家之一），探讨了会计在地方一级实时危机管理中的作用。受影响的国家。本文旨在增强对风化危机与会计之间交集的认识。计算方法在帮助管理危机方面起着重要作用，因为它们可能助长或破坏救济和恢复工作。结果表明，决策者如何在不考虑某些利益相关者和学者的建议的情况下，以更广泛和更长期的眼光无视更完整的信息而使用现金会计。