COVID-19 and the governmentality of emergency food in the City of Turin
本文以福柯的治理术概念为框架，通过都灵市在COVID-19期间为弱势群体提供紧急食品的案例，揭示了会计、问责和计算实践如何应对危机，并催生新的分类系统和组织解决方案。
Purpose This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19. Design/methodology/approach This is a single case study framed by Foucault's governmentality concept. The data was collected through interviews with key institutional actors and triangulated against decrees, circulars, ordinances and other publicly available documents. Findings The accounting tools of governmentality are always incomplete. Sometimes unique situations and crises help us to revise and improve the tools we have. Other times, they demand entirely new tools. Research limitations/implications Accounting needs both things to count and a context to count them. In the case of food assistance, what is counted is people. In Turin's case, many people had never been counted – either because there was no need or because they were unaccounted for by choice. Now, the government was accountable for the welfare of both. Thus, new classification systems emerged, as did organisational and accounting solutions. Originality/value Although the accounting-for-disasters literature is diverse, studies too often favour the macro social, economic and political issues surrounding crises, neglecting the micro issues associated with governmentality and calculative practices.