PurposeThe purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of...

The introduction of the non-financial statement among the corporate reporting documents has called numerous companies to deal with a new way of reporting own performance on mandatory or voluntarily basis, which goes beyond the traditional accounting data.This regulatory evolution is the result...

PURPOSE:This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. This research...