Disaster accountability for the response/recovery stage and the role of hybrid organisations: The case of the anti-phylloxera consortia's reports

IF 1.7 Q3 BUSINESS, FINANCE
Fabio De Matteis, Alessandra Tafuro, Giuseppe Dammacco
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引用次数: 0

Abstract

The historical literature appears limited in investigating the accountability and functioning of hybrid organisations engaged in countering natural disasters. Therefore, in the context of the phylloxera infestation disaster, this work aims to explore both the informative value and characters of some accountability documents and the role of anti-phylloxera consortia (public-private entities) during the response and recovery phases of the disaster. We apply content analysis through a thematic approach to two reports dating back to 1911 and 1912–1914, respectively, on the action of the anti-phylloxera consortia. On the one hand, this analysis highlights that the documents investigated have a relevant informative capacity, supporting knowledge dissemination and coordinated action. On the other hand, they account for the success of experimental vineyards in terms of agricultural parameters and re-gained productivity, but they do not present accounting data. Finally, the reports analysed show that public-private collaboration enacted by the consortia can be an effective tool for dealing with natural disasters and reducing their impact.
应对/恢复阶段的灾害问责制和混合组织的作用:抗蚜联盟的报告案例
历史文献对参与抗击自然灾害的混合组织的问责制和运作情况的研究似乎很有限。因此,在根瘤蚜灾害的背景下,本研究旨在探讨一些问责文件的信息价值和特征,以及抗根瘤蚜联盟(公私实体)在灾害应对和恢复阶段的作用。我们采用主题分析法,对分别追溯至 1911 年和 1912-1914 年的两份报告进行了内容分析,以了解抗洪财团的行动。一方面,这种分析强调了所调查的文件具有相关的信息能力,支持知识传播和协调行动。另一方面,这些文件从农业参数和重新获得的生产力方面说明了试验葡萄园的成功,但没有提供会计数据。最后,所分析的报告表明,财团开展的公私合作可以成为应对自然灾害和减少其影响的有效工具。
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来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
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