Purpose

The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).

Design/methodology/approach

The paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.

Findings

Three emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.

Practical implications

In considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.

Originality/value

This paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.

中文翻译：

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危机时期的会计、管理和问责：来自 COVID-19 大流行的教训

目的

本文的目的是讨论在 COVID-19 大流行期间探索会计、问责制和管理实践的首批研究中出现的主题，这些主题来自不同国家、组织和个人的各种经验。在此过程中，本文概述了会计、审计和问责期刊 (AAAJ) 特刊中有关危机时期会计和问责制作用的最新发现。

设计/方法/方法

本文汇集并确定了与当前 COVID-19 大流行相关的新兴主题及其对会计、问责制和管理实践的影响，并考虑了该问题的研究如何扩展人们的会计知识并为会计研究做出贡献。

发现

绘制了三个新兴主题，并讨论了它们对会计学术的贡献。第一个主题涉及会计和数字在支持政府应对 COVID-19 方面的作用。第二个主题考虑用于在危机时期在组织层面做出特殊决策的会计实践。第三个主题涉及会计和不平等研究的相关前沿。

实际影响

在考虑到本期特刊的不同贡献时，本文指出不确定性和变化如何影响会计、管理和问责实践的设计、使用和理解，并被学者和从业者接受为此类实践的一部分。

原创性/价值

本文提供了关于 COVID-19 大流行对人们对会计、问责制和管理实践的解释的影响的第一次反思和研究结果的及时而全面的描述。