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.
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.