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

Molinari, M., Di Pietra, R., Carungu, J. (2021) Impact of a humanitarian disaster on the role of Accountants and their organisational culture. In: Alternative Accounts Europe Conference 2021, 5 January 2021, UK and Online. (Submitted) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:90554)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)

Abstract

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.

Item Type: Conference or workshop item (Paper)
Uncontrolled keywords: Accountant profession, Role, Organizational Culture, Shock, Ethnographic approach, Institutional theory
Subjects: H Social Sciences
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Matteo Molinari
Date Deposited: 04 Oct 2021 10:40 UTC
Last Modified: 13 Oct 2021 19:07 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/90554 (The current URI for this page, for reference purposes)
Molinari, M.: https://orcid.org/0000-0003-3851-4974
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