This study offers an analysis of published historical research on accounting for natural
disasters. Drawing on the insights provided by an examination of 35 accounting/business …

Purpose The aim of this paper is to examine the changed nature of public accountability
during a supreme emergency and explore how legal and auditing mechanisms have come …

This study examines the role of accounting and other calculative practices in the context of a
natural disaster and subsequent emergency-relief effort. Relying on document analysis and …

Natural disasters require authorities in charge of recovery, to be accountable to all those
involved in the process, including victims. Accounting systems can be used to track and …

Purpose This study aims to fill the gaps in mandated reports with social accounts to provide
more inclusive accountability during a crisis using the illustrative example of Anglicare's …

Drawing from a digital postcolonialism perspective, this paper explores how the leftover
technology available in the colonised space shapes the landscape of NGOs' accountability …

When extraordinary events occur, new governance structures often emerged and are
defined (Sargiacomo, 2015); however, their effectiveness depends on the specific …

This study examines how the Great Kanto Earthquake of 1923 influenced the depreciation
disclosure practice adopted by Japanese companies in the years that followed. Prior to …

The focus of this study is to explore the role of Saudi organisations' calculative and control
practices to meet the expectations of the Saudi Vision 2030 and sustainable development …

This special issue on Accounting for Natural Disasters: An Historical Perspective originates
from the observation that, regardless of the vast archives of surviving records about natural …