Studies have identified the accountability implications for the way in which disasters are managed by governments ( Baker, 2014 Taylor et al., 2014 Sciulli, 2018 Yu, 2020) and the contributions of accounting to managing crises ( Rahaman et al., 2010 Sargiacomo et al., 2014 Sargiacomo, 2015), including its socialising effects ( Lai et al., 2014). The way in which accounting has been mobilised by States in addressing extraordinary events has stimulated a growing interest in the role of accounting in managing these events. Crucial to the implementation and gaining acceptance of this new, more oppressive form of the State has been the dependence of the Italian government on accounting information related to the spread and severity of the epidemic. It was the first western country which suspended most of the social rights and liberties sanctioned in its Constitution to impose severe restrictions and new rules of conduct. ![]() ![]() Italy was the second country to experience the force of coronavirus (henceforth the virus), with its government having to quickly find ways to protect its population. The COVID-19 pandemic in 2020 has resulted in restrictions and reconfigurations of social and economic life throughout the world. The full terms of this licence may be seen at Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Copyright © 2021, Valerio Antonelli, Michele Bigoni, Warwick Funnell and Emanuela Mattia Cafaro License
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