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{"title":"Dynamic accountability and the role of risk reporting during a global pandemic","authors":"Chiara Crovini, Stefan Schaper, Lorenzo Simoni","doi":"10.1108/AAAJ-08-2020-4793","DOIUrl":null,"url":null,"abstract":"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. 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 and the subsequent disclosure decision of risk information. Findings: Risk reporting has its roots in risk recognition and assessment. To live up to their accountability in these times of uncertainty, organisations need to address their stakeholders' new and changing information needs. Ad hoc disclosures and linking risk management and reporting to their business models (BM) would improve the risk recognition and assessment practices and the meaningfulness of the disclosed information. Hence, we provide some examples and discuss potential avenues to address these challenges and adapt risk reporting accordingly. Originality/value: This conceptual paper contributes to the risk reporting and accountability research fields. Previous studies on communication during a crisis have focused on sustainability reporting. Thus, this study contributes to that literature by considering the role of risk reporting in times of an unexpected large-scale global crisis, such as the COVID-19 pandemic, and by highlighting possibilities for moving risk reporting towards becoming more accountability based. © 2021, Emerald Publishing Limited.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"46 1","pages":""},"PeriodicalIF":4.6000,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"16","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Auditing & Accountability Journal","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/AAAJ-08-2020-4793","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 16
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全球大流行期间的动态问责制和风险报告的作用
目的:本文阐述了在全球大流行期间和之后如何调整动态问责制和风险报告做法的一些概念性考虑。设计/方法/方法:考虑到2019年冠状病毒病(COVID-19)大流行造成的影响和不确定性以及利益攸关方在此背景下的信息需求,本概念性文件旨在促进就风险报告的关键作用进行辩论。作者借鉴了新涂尔干的制度和合法性理论以及会计和风险管理文献中的要素,讨论了疫情对风险识别和评估以及随后的风险信息披露决策构成的挑战。发现:风险报告植根于风险识别和评估。为了在这个不确定的时代不负责任,组织需要解决利益相关者新的和不断变化的信息需求。特别披露以及将风险管理和报告与其业务模式联系起来将改进风险识别和评估做法以及所披露信息的意义。因此,我们提供了一些例子,并讨论了解决这些挑战和相应调整风险报告的潜在途径。原创性/价值:这篇概念性论文对风险报告和问责制研究领域做出了贡献。之前关于危机期间沟通的研究主要集中在可持续发展报告上。因此,本研究通过考虑风险报告在发生意外的大规模全球危机(如2019冠状病毒病大流行)时的作用,并强调将风险报告转向更加基于问责制的可能性,为上述文献做出了贡献。©2021,翡翠出版有限公司
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