Accounting for biosecurity in Italy under COVID-19 lockdown
研究了会计和会计专家如何为意大利政府应对COVID-19紧急情况提供支持，特别是通过发布每日疫情数据来制造不安和不确定性，从而确保民众遵守严格规定，并论证了会计作为政治工具推动生物安全成为新治理范式的作用。
Purpose The paper examines how accounting and accounting experts provided important contributions to the Italian government's strategy to address the COVID-19 emergency in 2020, especially in terms of implementing new rules of conduct and providing justification for penetrating interventions in the life of individuals. Design/methodology/approach The paper adopts an interdisciplinary approach by drawing upon Agamben's concepts of the state of exception, bare life and biosecurity to understand the purposes of the decrees issued by the Italian government and data provided to the citizens in the “daily bulletin” on the crisis by the Civil Protection Department. Findings Accounting data provided essential contributions to the government's strategy that sought to spread disquiet and uncertainty in the population to ensure compliance with the strict rules in place, thereby sustaining the management of the country under a state of exception. Social implications The study draws attention to the way in which accounting provides justification for measures that are promoted as provisional but which have enduring effects, most importantly the ability of governments in the future to suspend the rights of individuals. It shows how accounting can influence people's behaviour and contribute to the development of a permanent state of exception that significantly increases government prerogatives. Originality/value The work contributes to the literature on accounting and emergencies by studying the use of accounting information as a subtle means to ensure support for extreme government actions and ultimately as a political tool that promotes biosecurity as a new government paradigm.