CALL FOR PAPERS: Special Issue of the British Accounting Review (BAR)

Paper Submission deadline: May 31, 2023

Performance Measurement, Sustainability and Governance in the Healthcare Sector

Interdisciplinary accounting research in topics related to performance measurement, sustainability and governance in healthcare organizations in general, and in light of the COVID-19 pandemic in particular, remains scarce. Pre-pandemic accounting research has explored the role of accounting in financial crises (e.g., Bracci et al., 2015) and natural disasters (e.g., Sargiacomo, 2014; Sargiacomo et al., 2021), while recent studies emphasise how accounting is implicated in the management of the COVID-19 pandemic in institutional settings such as Governments, municipalities, non-governmental organizations (NGOs) and museums (Agostino et al., 2020; Leoni et al., 2021; 2022), yet a surprising paucity of accounting research in healthcare settings remains (e.g., Huber et al., 2021). The COVID-19 pandemic has further emphasized the importance of investigating performance measurement, sustainability and governance issues in healthcare organizations. In fact, this sector has taken on a "new" centrality following the pandemic’s onset, showing more than ever its importance for health, its weaknesses in a fast and interconnected world, the need to accelerate its attention to the digital world, and the need for governance that goes beyond the single organisation.

The aim of this special issue is to publish a collection of papers that focus on key questions related to performance measurement, sustainability and governance within the healthcare sector, and especially in response to the COVID-19 pandemic.

Read the full Call for Papers