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Accounting for Biosecurity in Italy Under COVID-19 Lockdown

Antonelli, V., Bigoni, M., Funnell, Warwick N., Cafaro, E. M. (2021) Accounting for Biosecurity in Italy Under COVID-19 Lockdown. Accounting, Auditing & Accountability Journal, . ISSN 0951-3574. (doi:10.1108/AAAJ-07-2020-4674) (KAR id:88794)

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Official URL
https://doi.org/10.1108/AAAJ-07-2020-4674

Abstract

Purpose – The paper examines how accounting and accounting experts provided important contributions to the Italian government’s strategy to address the COVID-19 emergency in 2020, especially in terms of implementing new rules of conduct and providing justification for penetrating interventions in the life of individuals.

Findings – Accounting data provided essential contributions to the government’s strategy that sought to spread disquiet and uncertainty in the population to ensure compliance with the strict rules in place, thereby sustaining the management of the country under a state of exception.

Social implications – The study draws attention to the way in which accounting provides justification for measures that are promoted as provisional but which have enduring effects, most importantly the ability of governments in the future to suspend the rights of individuals. It shows how accounting can influence people’s behaviour and contribute to the development of a permanent state of exception that significantly increases government prerogatives.

Item Type: Article
DOI/Identification number: 10.1108/AAAJ-07-2020-4674
Uncontrolled keywords: COVID-19; Italy; Agamben; lockdown; bare life; biosecurity; state of exception; accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Michele Bigoni
Date Deposited: 22 Jun 2021 11:13 UTC
Last Modified: 08 Jul 2021 23:00 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/88794 (The current URI for this page, for reference purposes)
Bigoni, M.: https://orcid.org/0000-0002-5803-249X
Funnell, Warwick N.: https://orcid.org/0000-0003-3089-0908
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