publication . Article . 2021

Dynamic accountability and the role of risk reporting during a global pandemic

Crovini, Chiara; Schaper, Stefan; Simoni, Lorenzo;
Restricted English
  • Published: 14 Jun 2021
  • Country: Denmark
Purpose – This article lays out some conceptual considerations of how dynamic accountability and risk reporting practices could be tailored during and after a global pandemic.<br/>Design/methodology/approach – This conceptual paper seeks to foster the debate on the crucial role of risk reporting considering the impact and uncertainty caused by the coronavirus disease 2019 (COVID-19) pandemic and stakeholder information needs in this context. The authors draw upon neo-Durkheimian institutional and legitimacy theories and elements of the accounting and risk management literature to discuss the challenges that the pandemic poses to risk recognition and assessment a...
free text keywords: Risk reporting, COVID-19, Dynamic accountability, Dynamic materiality, Stakeholder engagement, Accountability-based accounting
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Article . 2021
Provider: VBN
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