Disaster accountability for the response/recovery stage and the role of hybrid organisations: The case of the anti-phylloxera consortia's reports

IF 1.7 Q3 BUSINESS, FINANCE Accounting History Pub Date : 2023-12-25 DOI:10.1177/10323732231214038
Fabio De Matteis, Alessandra Tafuro, Giuseppe Dammacco
{"title":"Disaster accountability for the response/recovery stage and the role of hybrid organisations: The case of the anti-phylloxera consortia's reports","authors":"Fabio De Matteis, Alessandra Tafuro, Giuseppe Dammacco","doi":"10.1177/10323732231214038","DOIUrl":null,"url":null,"abstract":"The historical literature appears limited in investigating the accountability and functioning of hybrid organisations engaged in countering natural disasters. Therefore, in the context of the phylloxera infestation disaster, this work aims to explore both the informative value and characters of some accountability documents and the role of anti-phylloxera consortia (public-private entities) during the response and recovery phases of the disaster. We apply content analysis through a thematic approach to two reports dating back to 1911 and 1912–1914, respectively, on the action of the anti-phylloxera consortia. On the one hand, this analysis highlights that the documents investigated have a relevant informative capacity, supporting knowledge dissemination and coordinated action. On the other hand, they account for the success of experimental vineyards in terms of agricultural parameters and re-gained productivity, but they do not present accounting data. Finally, the reports analysed show that public-private collaboration enacted by the consortia can be an effective tool for dealing with natural disasters and reducing their impact.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"11 7","pages":""},"PeriodicalIF":1.7000,"publicationDate":"2023-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1177/10323732231214038","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

The historical literature appears limited in investigating the accountability and functioning of hybrid organisations engaged in countering natural disasters. Therefore, in the context of the phylloxera infestation disaster, this work aims to explore both the informative value and characters of some accountability documents and the role of anti-phylloxera consortia (public-private entities) during the response and recovery phases of the disaster. We apply content analysis through a thematic approach to two reports dating back to 1911 and 1912–1914, respectively, on the action of the anti-phylloxera consortia. On the one hand, this analysis highlights that the documents investigated have a relevant informative capacity, supporting knowledge dissemination and coordinated action. On the other hand, they account for the success of experimental vineyards in terms of agricultural parameters and re-gained productivity, but they do not present accounting data. Finally, the reports analysed show that public-private collaboration enacted by the consortia can be an effective tool for dealing with natural disasters and reducing their impact.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
应对/恢复阶段的灾害问责制和混合组织的作用:抗蚜联盟的报告案例
历史文献对参与抗击自然灾害的混合组织的问责制和运作情况的研究似乎很有限。因此,在根瘤蚜灾害的背景下,本研究旨在探讨一些问责文件的信息价值和特征,以及抗根瘤蚜联盟(公私实体)在灾害应对和恢复阶段的作用。我们采用主题分析法,对分别追溯至 1911 年和 1912-1914 年的两份报告进行了内容分析,以了解抗洪财团的行动。一方面,这种分析强调了所调查的文件具有相关的信息能力,支持知识传播和协调行动。另一方面,这些文件从农业参数和重新获得的生产力方面说明了试验葡萄园的成功,但没有提供会计数据。最后,所分析的报告表明,财团开展的公私合作可以成为应对自然灾害和减少其影响的有效工具。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
期刊最新文献
ACCOUNTING HISTORY SPECIAL INTEREST GROUP Diverse counter accounts for biodiversity conservation: The case of the High Ross Dam controversy World War 2 governmental cost-plus procurement: An Australian case study The multiple logics of Buddhist monastery accounting The qualitative leaps of the accounting discipline in Italy between the nineteenth and twentieth century
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1