Accounting and accountability for governing extraordinary events

Within extraordinary situations it often happens that new governance structures are defined (Sargiacomo, 2015) but their effectiveness depends on the specific circumstances of implementation, on the accountability mechanisms that are in place, and on accounting technologies which are introduced/legitimized/hidden (Hopper, 2020). This chapter aims to study the extent to which the features of governance, accounting systems and accountability mechanisms are connected when extraordinary circumstances occur. In particular, this chapter explores how these accounting and accountability systems will help societal and organizational actors to “govern” the challenges and risks related to the extraordinary events.