Impact of a humanitarian disaster on the role of Accountants and their organisational culture

This paper critically investigates how a humanitarian disaster challenges and changes the role and the organizational culture of the accountants. This research is motivated by the call for more in-depth analysis of how unprecedented times are affecting and permanently changing the role, the organizational approach and human condition of accountants. Drawing on the conceptual integrative framework of organizational culture provided by Allaire and Firsirotu (1984), this study aims to discover the immediate effects and the permanent consequences on the role and the inextricably connected organizational culture of accountants after a humanitarian shock. In order to reach the anticipated main objectives, this research “addresses accounting as lived experience for individual actors” (Miller, 1994, p. 15 consistent with Boland and Pondy, 1983).This paper adopts an ethnographic approach to gain vivid insightsinto how cultural background affect changes in the role and organizational culture of the participants. This is a qualitative study, which relies on semi-structured interviews and the active observation of the professional organisation for a period starting from February, 2020 until December, 2020. Data collected are analysed using thematic analysis through an inductive interpretative approach.

This research contributes to reformulate accounting literature that examine how a new environmentshapes the role and the organizational culture of accountants, considering both short-term and long-term impacts. Furthermore, this study contributes to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting and humanitarian disasters.