Volume 61, Issue 1 pp. 143-161
Original Article

Performing Accountability During a Crisis: Insights from the Italian Government's Response to the First Wave of the COVID-19 Pandemic

Claudio Columbano

Corresponding Author

Claudio Columbano

Roma Tre University

[email protected]

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Daniela Pianezzi

Daniela Pianezzi

University of Verona

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Ileana Steccolini

Ileana Steccolini

Alma Mater Studiorum - University of Bologna; University of Essex

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First published: 16 December 2024

The authors wish to thank the editors, Noel Hyndman and Mariannunziata Liguori and two anonymous reviewers for valuable feedback on earlier drafts of this paper, as well as seminar participants at Sussex Business School, Essex Business School, the 2021 Alternative Accounts Europe Conference (AAEC), the 13th Interdisciplinary Perspectives on Accounting (IPA) Conference, and the 1st International Centre of Public Accountability (ICOPA) workshop for helpful comments and suggestions. All remaining errors are our sole responsibility.

Abstract

This paper analyses the form that government accountability takes during a crisis. Based on 52 press conferences, declarations, and speeches made by Italian central government officials in the early months of the COVID-19 pandemic, the paper shows that accountability was enacted, in practice, through Goffmanian performances, in three separate ways. First, performances aimed at defining the crisis, first as a situation under control, and later as an emergency. Second, performances served to allocate responsibility for ending the crisis, first to the government and then to the citizenry. Finally, performances allowed the establishment of a hierarchy of the values that would justify the crisis response policies—preserving access to healthcare as opposed to safeguarding other economic, individual, and societal interests. Variations in the elements of performances gave rise to three shifting configurations of accountability—paternalistic, political, and communal—that followed the evolution of the crisis. Collectively, the findings deepen our understanding of the role that accountability has in the justification of the crisis response policies.

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