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<div id="pf1" class="pf w0 h0" data-page-no="1"><div class="pc pc1 w0 h0"><img class="bi x0 y0 w1 h1" alt="" src="https://static.pudn.com/prod/directory_preview_static/626bfbe01e41a87e8aaa297f/bg1.jpg"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h2 y2 ff1 fs0 fc0 sc0 ls0 ws0">1</div><div class="t m0 x3 h3 y3 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h3 y4 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls1 ws1">ACCOUNTING FOR EARTHQUAKE: </div><div class="t m0 x5 h4 y6 ff2 fs2 fc0 sc0 ls2 ws2">GOVERNING THE POPULATION’S HEALTHCARE </div><div class="t m0 x6 h4 y7 ff2 fs2 fc0 sc0 ls2 ws3">AFTER THE DISASTER </div><div class="t m0 x3 h4 y8 ff2 fs2 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h5 y9 ff1 fs3 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h5 ya ff1 fs3 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h5 yb ff1 fs3 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h5 yc ff1 fs3 fc0 sc0 ls0 ws0"> </div><div class="t m0 x7 h5 yd ff1 fs3 fc0 sc0 ls0 ws4">Massimo Sargiacomo </div><div class="t m0 x3 h5 ye ff1 fs3 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h5 yf ff1 fs3 fc0 sc0 ls0 ws0"> </div><div class="t m0 x8 h5 y10 ff1 fs3 fc0 sc0 ls3 ws5">Department of Business St<span class="_ _0"></span>udies, G.d’Annunzio University, </div><div class="t m0 x9 h5 y11 ff1 fs3 fc0 sc0 ls4 ws6">Viale Pindaro 42, 65123 Pescara, Italy </div><div class="t m0 xa h5 y12 ff1 fs3 fc0 sc0 ls5 ws7">Tel: 0039-085-4537597; <span class="ls6 ws8">Fax: 0039-085-4537593 </span></div><div class="t m0 xb h5 y13 ff1 fs3 fc0 sc0 ls7 ws9">e-mail: msargiacomo@unich.it </div><div class="t m0 x3 h3 y14 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h6 y15 ff1 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h6 y16 ff1 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h7 y17 ff3 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h3 y18 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h3 y19 ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h3 y1a ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h3 y1b ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h3 y1c ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h3 y1d ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h3 y1e ff2 fs1 fc0 sc0 ls0 ws0"> </div><div class="t m0 x3 h3 y1f ff2 fs1 fc0 sc0 ls0 ws0"> </div></div><div class="pi" data-data='{"ctm":[1.611639,0.000000,0.000000,1.611639,0.000000,0.000000]}'></div></div>
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<div id="pf2" class="pf w0 h0" data-page-no="2"><div class="pc pc2 w0 h0"><img class="bi x0 y0 w1 h1" alt="" src="https://static.pudn.com/prod/directory_preview_static/626bfbe01e41a87e8aaa297f/bg2.jpg"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h2 y2 ff1 fs0 fc0 sc0 ls0 ws0">2</div><div class="t m0 xc h3 y3 ff2 fs1 fc0 sc0 ls8 wsa">ACCOUNTING FOR EARTHQUAKE: </div><div class="t m0 xd h3 y4 ff2 fs1 fc0 sc0 ls9 wsb">GOVERNING THE POPULATION’S HEALTHCARE </div><div class="t m0 xe h3 y20 ff2 fs1 fc0 sc0 lsa wsc">AFTER THE DISASTER </div><div class="t m0 x1 h8 y21 ff3 fs0 fc1 sc0 ls0 ws0"> <span class="ff1 lsb">ABSTRACT: <span class="_ _1"></span></span><span class="wsd">This paper, through the use of the “gover<span class="lsc wse">nmentality” framework, analyses the roles </span></span></div><div class="t m0 x1 h8 y22 ff3 fs0 fc1 sc0 lsd wsf">that accounting has played in the dynamics of th<span class="lse ws10">e keeping (the Region)<span class="_ _0"></span> and <span class="lsf ws11">controlling (the State) </span></span></div><div class="t m0 x1 h8 y23 ff3 fs0 fc1 sc0 ls10 ws12">the accounts of the recent Abruzzo earthquake, and in the government “at a distance” of the </div><div class="t m0 x1 h8 y24 ff3 fs0 fc1 sc0 ls10 ws13">Abruzzo population’s healthcare after the disaster<span class="ls11 ws14">. In a scenario dominated by the federalist </span></div><div class="t m0 x1 h8 y25 ff3 fs0 fc1 sc0 lsc ws15">discourse and a tight annual healthcare Budget<span class="ls12 ws16"> Recovery Plan, the sudde<span class="ws17">n ascent of a novel </span></span></div><div class="t m0 x1 h8 y26 ff3 fs0 fc1 sc0 lsd ws18">discourse triggered the launchi<span class="ls11 ws19">ng of an emergency governmental programme. Accordingly, </span></div><div class="t m0 x1 h8 y27 ff3 fs0 fc1 sc0 lse ws1a">additional funds were allocated to <span class="ls0 ws1b">cover the increasing 2009 healthcare costs, but they were later </span></div><div class="t m0 x1 h8 y28 ff3 fs0 fc1 sc0 ls0 ws1c">subjected to the issuing of <span class="ws1d">an “Operational Programme”(OP). A governmental expert, operating </span></div><div class="t m0 x1 h8 y29 ff3 fs0 fc1 sc0 ls13 ws1e">on behalf of the Region, had to present it to the Stat<span class="lsf ws1f">e for the approval in order to distinguish the </span></div><div class="t m0 x1 h8 y2a ff3 fs0 fc1 sc0 lse ws20">extraordinary earthquake-related costs from those referred to the ordinary operations. Novel and </div><div class="t m0 x1 h8 y2b ff3 fs0 fc1 sc0 ls13 ws21">purposely defined cost accounting criteria – acti<span class="ls0 ws22">ng as ‘technologies of go<span class="ws23">vernment’ – were thus </span></span></div><div class="t m0 x1 h8 y2c ff3 fs0 fc1 sc0 ls13 ws24">forged by the governmental expert in order to<span class="lsf ws25"> foster the deployment of new homogenized </span></div><div class="t m0 x1 h8 y2d ff3 fs0 fc1 sc0 ls11 ws26">accounting procedures, reports and <span class="lsd ws27">disciplinary writing techniques <span class="fc0 ls14 ws28">within the Local Health </span></span></div><div class="t m0 x1 h8 y2e ff3 fs0 fc0 sc0 lsd ws29">Authorities of the Abruzzo Region and, concurrent<span class="ls11 ws2a">ly, to calculate only earthquake-related costs. </span></div><div class="t m0 x1 h8 y2f ff3 fs0 fc1 sc0 ls15 ws2b">The analysis seeks to go beyond extant research by<span class="_ _0"></span><span class="ls14 ws2c"> investigating the ad hoc cost acco<span class="_ _0"></span>unting criteria </span></div><div class="t m0 x1 h8 y30 ff3 fs0 fc1 sc0 lsf ws2d">and techniques designed to keep and control “at a distance” the healthcare accounts of the Abruzzo </div><div class="t m0 x1 h8 y31 ff3 fs0 fc1 sc0 lsd ws2e">earthquake, examining at the same time the conten<span class="ls11 ws2f">t of the healthcare emergency regional OP, as </span></div><div class="t m0 x1 h8 y32 ff3 fs0 fc1 sc0 lsd ws30">well as its subsequent control by State experts. This paper thus unveils how, in a moment of crisis, </div><div class="t m0 x1 h8 y33 ff3 fs0 fc1 sc0 ls11 ws31">the Region, through accounting mechanisms, seized<span class="lsd ws32"> the opportunity to bette<span class="ws33">r solve its financial </span></span></div><div class="t m0 x1 h8 y34 ff3 fs0 fc1 sc0 lsd ws34">problems by adding costs, later deemed not refundable <span class="ls13 ws35">by the State, and how the State, in its turn, </span></div><div class="t m0 x1 h8 y35 ff3 fs0 fc1 sc0 ls11 ws36">used accounting techniques to object to a part of<span class="ls16 ws37"> the claimed emergency healthcare asking for the </span></div><div class="t m0 x1 h8 y36 ff3 fs0 fc1 sc0 ls11 ws38">re-formulation of the OP. <span class="ff1 ls0 ws0"> </span></div><div class="t m0 x1 h9 y37 ff2 fs0 fc0 sc0 ls17 ws0">Key-words: <span class="ff1 lsc ws39">accounting, earthquake, gove<span class="lsf ws2d">rnmentality, healthcare.<span class="_ _0"></span><span class="ff2 ls0 ws0"> </span></span></span></div></div><div class="pi" data-data='{"ctm":[1.611639,0.000000,0.000000,1.611639,0.000000,0.000000]}'></div></div>
<div id="pf3" class="pf w0 h0" data-page-no="3"><div class="pc pc3 w0 h0"><img class="bi x0 y0 w1 h1" alt="" src="https://static.pudn.com/prod/directory_preview_static/626bfbe01e41a87e8aaa297f/bg3.jpg"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h2 y2 ff1 fs0 fc0 sc0 ls0 ws0">3</div><div class="t m0 x1 ha y38 ff1 fs4 fc0 sc0 ls0 ws0"> </div><div class="t m0 x1 h9 y39 ff2 fs0 fc0 sc0 ls0 ws0">1. Introduction </div><div class="t m0 x1 h2 y3a ff1 fs0 fc0 sc0 ls10 ws3a">3.32 a.m., 6 April 2009 </div><div class="t m0 x1 h2 y3b ff1 fs0 fc0 sc0 lsf ws3b">….the earth loudly trembled…a<span class="ls0 ws3c">nd a 6.3 magnitude earthquake</span></div><div class="t m0 xf hb y3c ff1 fs5 fc0 sc0 ls0 ws0">1</div><div class="t m0 x10 h2 y3b ff1 fs0 fc0 sc0 lse ws3d"> destroyed L’Aquila, a picturesque </div><div class="t m0 x1 h2 y3d ff1 fs0 fc0 sc0 lsf ws3e">medieval town</div><div class="t m0 x11 hb y3e ff1 fs5 fc0 sc0 ls0 ws0">2</div><div class="t m0 x12 h2 y3d ff1 fs0 fc0 sc0 lsf ws3e"> located in the Abruzzo Region east of Rome, Italy. Though the epicenter was in </div><div class="t m0 x1 h2 y3f ff1 fs0 fc0 sc0 ls18 ws3f">L’Aquila, other two Abruzzo Provinces, Teramo a<span class="lse ws40">nd Pescara, were also ravaged by the seismic </span></div><div class="t m0 x1 h2 y40 ff1 fs0 fc0 sc0 ls0 ws41">catastrophe, involving several municipalities and thereby causing <span class="ls14 ws42">more than 300 victim<span class="_ _0"></span>s, about </span></div><div class="t m0 x1 h2 y41 ff1 fs0 fc0 sc0 lsd ws43">1,600 injured people and 65,000 homeless, and damages estim<span class="_ _0"></span>ated at 10.2 billion euros. In </div><div class="t m0 x1 h2 y42 ff1 fs0 fc0 sc0 lse ws3d">L’Aquila and in the surrounding areas, the local <span class="ls13 ws44">university, the hospital as well as schools, public </span></div><div class="t m0 x1 h2 y43 ff1 fs0 fc0 sc0 lsd ws45">buildings, churches, cathedrals, monuments, privat<span class="ws46">e houses, …where seriously devastated or even </span></div><div class="t m0 x1 h8 y44 ff1 fs0 fc0 sc0 ls19 ws47">erased (see, for example, <span class="ff3 ls12 ws48">New York Times</span><span class="ls0 ws0">, <span class="_ _2"></span><span class="ff3 lse ws49">The Guardian</span><span class="lsf ws4a">, or <span class="ff3 ls16 ws4b">The Australian</span><span class="ls11 ws4c">, of April 2009). The </span></span></span></div><div class="t m0 x1 h2 y45 ff1 fs0 fc0 sc0 lsf ws4d">shock also damaged essential infrastructures, such<span class="ws4e"> as power stations, water distribution networks, </span></div><div class="t m0 x1 h2 y46 ff1 fs0 fc0 sc0 ls15 ws4f">roads, etc… and had a drastic impact on the regional econom<span class="_ _0"></span>y as well, causing the cessation of </div><div class="t m0 x1 h2 y47 ff1 fs0 fc0 sc0 ls10 ws50">most activities. The Italian Government immediately <span class="lse ws51">declared the “state of ri<span class="ws52">sk” and, one day after, </span></span></div><div class="t m0 x1 h2 y48 ff1 fs0 fc0 sc0 ls10 ws53">the national “state of emergency” (Decrees of the Presid<span class="ws54">ent of the Council of Minister – DPCM - 6 </span></div><div class="t m0 x1 h2 y49 ff1 fs0 fc0 sc0 ls0 ws55">and 7 April 2009), thereby launching the first tem<span class="ls10 ws56">porary urgent measures for the post-disaster </span></div><div class="t m0 x1 h2 y4a ff1 fs0 fc0 sc0 ls10 ws57">management, and appointing the Head of the Civ<span class="ls18 ws58">il Defense Department - <span class="ls1a ws59">Guido Bertolaso - as </span></span></div><div class="t m0 x1 h2 y4b ff1 fs0 fc0 sc0 ls11 ws5a">“Commissioner” delegated to guide the post-di<span class="ls18 ws5b">saster operations (DPC<span class="lse ws5c">M, 6 April 2009). </span></span></div><div class="t m0 x1 h2 y4c ff1 fs0 fc0 sc0 ls14 ws5d">Admittedly, in the last decades earthquakes have<span class="_ _0"></span><span class="ls10 ws5e"> destroyed several cities and populations in </span></div><div class="t m0 x1 h2 y4d ff1 fs0 fc0 sc0 ls10 ws5f">different nations and societies. For example <span class="lsf ws60">in China the Tangshan earthquake in 1976 killed </span></div><div class="t m0 x1 h2 y4e ff1 fs0 fc0 sc0 ls10 ws61">240,00 people, whilst in the more recent Sichua<span class="ls0 ws62">n shock about 70,000 people died. In Japan, on 17 </span></div><div class="t m0 x1 h2 y4f ff1 fs0 fc0 sc0 lsd ws63">January 1995 Kobo was devastated by a major eart<span class="ws64">hquake, causing the deat<span class="lsc ws65">h of more than 6,400 </span></span></div><div class="t m0 x1 h2 y50 ff1 fs0 fc0 sc0 ls11 ws66">people. Earthquakes have also marked the history of<span class="lsf ws67"> Los Angeles or San Francisco, or Indonesia, as </span></div><div class="t m0 x1 h2 y51 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x13 h2 y52 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x1 hc y53 ff1 fs6 fc0 sc0 ls0 ws0">1</div><div class="t m0 x5 ha y54 ff1 fs4 fc0 sc0 ls1b ws68"> The magn<span class="_ _3"></span>itude of an<span class="_ _3"></span> earthquak<span class="_ _3"></span>e is a measur<span class="_ _3"></span>ed value of its<span class="_ _3"></span><span class="ls1c ws69"> size in terms of ene<span class="_ _0"></span>rgy released. Earthquakes are<span class="_ _0"></span> also </span></div><div class="t m0 x1 ha y55 ff1 fs4 fc0 sc0 ls1d ws6a">classified in ca<span class="_ _0"></span>tegories ran<span class="_ _0"></span>ging from<span class="_ _0"></span> “minor” t<span class="_ _0"></span>o “great”, de<span class="_ _0"></span>pending on<span class="_ _0"></span> their magn<span class="_ _0"></span>itude. Here f<span class="_ _0"></span>ollows the m<span class="_ _0"></span>ost </div><div class="t m0 x1 ha y56 ff1 fs4 fc0 sc0 ls1e ws6b">commonl<span class="_ _0"></span>y used classificatio<span class="_ _0"></span>n: minor <span class="_ _0"></span>3-3.9; l<span class="_ _0"></span>ight 4-4.<span class="_ _0"></span>9; moderat<span class="_ _0"></span>e 5-5.9; st<span class="_ _0"></span>rong: 6-6.<span class="_ _0"></span>9; major:<span class="_ _0"></span> 7-7.9; g<span class="_ _0"></span>reat:8 or m<span class="_ _0"></span>ore </div><div class="t m0 x1 ha y57 ff1 fs4 fc0 sc0 ls1f ws6c">(Lee, Jennings, Kisslinger<span class="_ _0"></span> & Kanamori, 2002). </div><div class="t m0 x1 hc y58 ff1 fs6 fc0 sc0 ls0 ws0">2</div><div class="t m0 x5 ha y59 ff1 fs4 fc0 sc0 ls20 ws6d"> In the sixteenth century L’Aquila was <span class="ls21 ws6e">the residence of Margaret<span class="_ _0"></span> of Austria, da<span class="_ _0"></span>ughter of Charl<span class="_ _0"></span>es, who gover<span class="_ _0"></span>ned the </span></div><div class="t m0 x1 ha y5a ff1 fs4 fc0 sc0 ls22 ws6f">State of Abruzzo (Sargiacomo ,2008). </div></div><div class="pi" data-data='{"ctm":[1.611639,0.000000,0.000000,1.611639,0.000000,0.000000]}'></div></div>
<div id="pf4" class="pf w0 h0" data-page-no="4"><div class="pc pc4 w0 h0"><img class="bi x0 y0 w1 h1" alt="" src="https://static.pudn.com/prod/directory_preview_static/626bfbe01e41a87e8aaa297f/bg4.jpg"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h2 y2 ff1 fs0 fc0 sc0 ls0 ws0">4</div><div class="t m0 x1 h2 y5b ff1 fs0 fc0 sc0 lse ws70">well as of L’Aquila (Centofanti, 2003)</div><div class="t m0 x14 hb y5c ff1 fs5 fc0 sc0 ls0 ws0">3</div><div class="t m0 x15 h2 y5b ff1 fs0 fc0 sc0 ls10 ws71"> itself. The apocalyptic 7.3<span class="lsf ws72">-m<span class="_ _0"></span>agnitude earthquake on </span></div><div class="t m0 x1 h2 y5d ff1 fs0 fc0 sc0 ls13 ws73">January 2010 “flattened” and disintegrated Haiti’s cap<span class="_ _0"></span>ital Port-au-Prince, exceeding 210,000 died </div><div class="t m0 x1 h2 y5e ff1 fs0 fc0 sc0 ls17 ws74">people, and 1 million hom<span class="_ _0"></span>eless, whilst the more<span class="ls13 ws75"> recent massive 8.8-m<span class="_ _0"></span>agnitude Chile earthquake </span></div><div class="t m0 x1 h2 y5f ff1 fs0 fc0 sc0 lsf ws4a">devastated the Maule Region, triggering a tsunami and causing m<span class="_ _0"></span>ore than 480 victims, as well as </div><div class="t m0 x1 h2 y60 ff1 fs0 fc0 sc0 ls14 ws76">affecting in some way 2 million people. Despite <span class="_ _0"></span><span class="ls17">so many tragic exam<span class="_ _0"></span>ples, accounting literature has </span></div><div class="t m0 x1 h2 y61 ff1 fs0 fc0 sc0 ls17 ws77">totally neglected the role that accounting play<span class="_ _0"></span>s in<span class="ls14 ws78"> the aftermath of m<span class="_ _0"></span>ajor <span class="lsf ws79">earthquakes and national </span></span></div><div class="t m0 x1 h2 y62 ff1 fs0 fc0 sc0 lse ws7a">disasters, meant as any event or force of natu<span class="lsd ws7b">re th<span class="_ _0"></span>at has catastrophic <span class="ls16 ws7c">consequences such<span class="_ _0"></span> as </span></span></div><div class="t m0 x1 h2 y63 ff1 fs0 fc0 sc0 ls10 ws7d">tsunamis, flash floods, hurricanes, tornados, <span class="ls11 ws7e">volcanic eruptions, etc...(Seymour, 2001, 2006, 2007). </span></div><div class="t m0 x1 h9 y64 ff1 fs0 fc0 sc0 ls15 ws7f">For example, there is still much to learn about<span class="ff2 ls0 ws0"> <span class="_ _4"></span></span><span class="ls13 ws80">the ways in which accounting intervenes in the </span></div><div class="t m0 x1 h2 y65 ff1 fs0 fc0 sc0 ls15 ws81">dynamics of the emergency regime caused by a natural <span class="_ _0"></span><span class="ls10">disaster to officially count regional and local </span></div><div class="t m0 x1 h2 y66 ff1 fs0 fc0 sc0 ls10 ws61">damages, to report them at the national level in <span class="_ _0"></span><span class="lse ws82">order to unlock the funds allotted by the States, to </span></div><div class="t m0 x1 h2 y67 ff1 fs0 fc0 sc0 ls17 ws83">control the regional accounts and to object to<span class="ls10 ws81"> the claim<span class="_ _0"></span>ed emergency expenses, etc… </span></div><div class="t m0 x16 h2 y68 ff1 fs0 fc0 sc0 ls14 ws84">This paper, informed by the Foucauldian governm<span class="_ _0"></span>entality framework (Foucault, 1988, 1991), </div><div class="t m0 x1 h2 y69 ff1 fs0 fc0 sc0 ls13 ws85">aims to analyse the roles that accounting and financial information have played in keeping – at the </div><div class="t m0 x1 h2 y6a ff1 fs0 fc0 sc0 ls0 ws86">Region level - and controlling – at<span class="ls14 ws87"> the State level - th<span class="_ _0"></span>e accounts <span class="ls11 ws88">of the recent Abruzzo earthquake, </span></span></div><div class="t m0 x1 h2 y6b ff1 fs0 fc0 sc0 ls10 ws89">and in the government “at a distance” of the Ab<span class="ls14 ws8a">ruzzo population’s health<span class="lsd ws33">care after the seism<span class="_ _0"></span>ic </span></span></div><div class="t m0 x1 h2 y6c ff1 fs0 fc0 sc0 ls15 ws8b">disaster. Admittedly, a major stra<span class="_ _0"></span>nd of Foucauldian supported accounting re<span class="_ _0"></span>search has been </div><div class="t m0 x1 h2 y6d ff1 fs0 fc0 sc0 lsd ws45">informed by the ‘governm<span class="_ _0"></span>entality’ framework which underpinned studies addressed to investigate </div><div class="t m0 x1 h8 y6e ff1 fs0 fc0 sc0 lsd ws8c">the private (<span class="ff3 ws0">e.g.</span><span class="ls11 ws8d">, Jeacle & Walsh, 2002; Neu, Ocampo Gom<span class="lsf ws8e">ez, Graham<span class="_ _0"></span> & Heincke, 2006), the </span></span></div><div class="t m0 x1 h8 y6f ff1 fs0 fc0 sc0 ls15 ws8f">public (<span class="ff3 lse ws0">e.g.,</span><span class="ls0 ws1d"> Miller, 1990; Miller & O’Leary, <span class="ls18 ws90">1994; Neu, 2000) and the healthcare (<span class="ff3 lse ws0">e.g.,</span><span class="ls23 ws91"> Prest<span class="_ _0"></span>on, </span></span></span></div><div class="t m0 x1 h2 y70 ff1 fs0 fc0 sc0 ls10 ws92">Chua & Neu, 1997) sectors. With regards to these two <span class="lsc ws93">latter fields of resear<span class="lsf ws94">ch in particular, while </span></span></div><div class="t m0 x1 h2 y71 ff1 fs0 fc0 sc0 ls10 ws95">Foucauldian governmental ideas have been deemed<span class="ws96"> appropriate to analyse the ways in which </span></div><div class="t m0 x1 h2 y72 ff1 fs0 fc0 sc0 ls16 ws97">governments seek to manage populations in or<span class="lsd ws98">der to reach governmental aspirations (Rose & </span></div><div class="t m0 x1 h2 y73 ff1 fs0 fc0 sc0 ls11 ws99">Miller, 1992), Foucauldian analyses<span class="ls13 ws9a"> of governments do not seem to <span class="lsf ws9b">have sufficiently examined the </span></span></div><div class="t m0 x1 h2 y36 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x13 h2 y74 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x1 hc y75 ff1 fs6 fc0 sc0 ls0 ws0">3</div><div class="t m0 x5 ha y76 ff1 fs4 fc0 sc0 ls24 ws9c"> Indeed, the city was struck by ear<span class="_ _3"></span>thquakes in 1315, 1349, 1452<span class="_ _3"></span>, 1501, 1646, 1703, and 170<span class="_ _3"></span>6. The February 1703 </div><div class="t m0 x1 ha y77 ff1 fs4 fc0 sc0 ls25 ws9d">earthquake, which cau<span class="_ _3"></span>sed devastation across much of central Italy, largely de<span class="_ _3"></span>stroyed the city and killed around 5,000 </div><div class="t m0 x1 ha y78 ff1 fs4 fc0 sc0 ls26 ws9e">people (Cappa, 18<span class="_ _3"></span>71; Centofanti, 200<span class="_ _3"></span>3). </div></div><div class="pi" data-data='{"ctm":[1.611639,0.000000,0.000000,1.611639,0.000000,0.000000]}'></div></div>
<div id="pf5" class="pf w0 h0" data-page-no="5"><div class="pc pc5 w0 h0"><img class="bi x0 y0 w1 h1" alt="" src="https://static.pudn.com/prod/directory_preview_static/626bfbe01e41a87e8aaa297f/bg5.jpg"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0"> </div><div class="t m0 x2 h2 y2 ff1 fs0 fc0 sc0 ls0 ws0">5</div><div class="t m0 x1 h2 y5b ff1 fs0 fc0 sc0 ls10 ws9f">ability of accounting to manage<span class="ls11 wsa0"> distant populations (Miller & Ro<span class="ls0 wsa1">se, 1990; Rose, 1991; Rose & </span></span></div><div class="t m0 x1 h2 y5d ff1 fs0 fc0 sc0 lse ws5c">Miller, 1992). </div><div class="t m0 x17 h2 y5e ff1 fs0 fc0 sc0 ls0 wsa2">Therein, the first pioneering rese<span class="lsd wsa3">arches have explored different <span class="_ _0"></span><span class="ls17 wsa4">topics within the pub<span class="_ _0"></span>lic sector. </span></span></div><div class="t m0 x1 h2 y5f ff1 fs0 fc0 sc0 ls0 wsa5">Burchell, Clubb & Hopwood (1985), for example, have <span class="ls27 wsa6">scanned the rise of in<span class="lse wsa7">terest in value added </span></span></div><div class="t m0 x1 h2 y60 ff1 fs0 fc0 sc0 ls11 wsa8">accounting in the UK during the 19<span class="ls16 wsa9">70s. Miller (1990) has analysed<span class="ls0 wsaa"> the Colbert period during the </span></span></div><div class="t m0 x1 h2 y61 ff1 fs0 fc0 sc0 ls28 wsab">reign of Louis XIV. Miller & O’<span class="lsc wsac">Leary (1994) have investigated th<span class="ls10 wsad">e dynamics of a specific attempt </span></span></div><div class="t m0 x1 h2 y62 ff1 fs0 fc0 sc0 ls10 wsae">to govern the economic and personal dimensions of the Caterpillar’s Plant with<span class="_ _0"></span><span class="ls13 wsaf"> a Future in the USA </span></div><div class="t m0 x1 h2 y63 ff1 fs0 fc0 sc0 ls12 wsb0">in the 1980s. Neu (2000) and Presto<span class="ls18">n (2006) have highlighted the ro<span class="ls28 wsb1">les that accounting played in </span></span></div><div class="t m0 x1 h2 y64 ff1 fs0 fc0 sc0 ls11 wsb2">the government-indigenous people <span class="ls12 wsb3">relations in Canada, whilst </span>Neu & Graham (2006) have </div><div class="t m0 x1 h2 y65 ff1 fs0 fc0 sc0 ls13 wsb4">illustrated the adoption of accounting- and non-accountin<span class="_ _0"></span>g-based disciplinary techniques in the </div><div class="t m0 x1 h2 y66 ff1 fs0 fc0 sc0 lse ws5c">process of constructing the Canadian nation. </div><div class="t m0 x17 h2 y67 ff1 fs0 fc0 sc0 ls13 wsb5">Relatedly, whilst the healthcare <span class="lse wsb6">scenario has undoubtedly attracted<span class="ls11 wsb7"> the general interest of </span></span></div><div class="t m0 x1 h8 y68 ff1 fs0 fc0 sc0 lsd wsb8">accounting research (<span class="ff3 lsb ws0">e.g.,</span><span class="ls11 wsb9"> Chua, 1995, Chua & Preston, 1997; Abernethy, Chua, Grafton & </span></div><div class="t m0 x1 h2 y69 ff1 fs0 fc0 sc0 lsd wsba">Mahama, 2007), very few but precious governmentality<span class="lsc ws39"> analyses have been </span><span class="wsbb">there addressed. Indeed, </span></div><div class="t m0 x1 h2 y6a ff1 fs0 fc0 sc0 ls13 wsbc">Preston, Chua & Neu (1997) have examined the us<span class="ls10 wsbd">e of diagnosis-related group costing in modern </span></div><div class="t m0 x1 h2 y6b ff1 fs0 fc0 sc0 lsc wsbe">US healthcare. Llewellyn and No<span class="ls10 wsbf">rthcott (2005) have highlighted <span class="ls11 wsc0">the introduction of<span class="ls0 ws1c"> hospital cost </span></span></span></div><div class="t m0 x1 h2 y6c ff1 fs0 fc0 sc0 ls18 wsc1">benchmarking as a mean to prom<span class="_ _0"></span>ote the “average hospital” in UK. Mo<span class="ls10 wsc2">reover, Neu, Rahaman & </span></div><div class="t m0 x1 h2 y6d ff1 fs0 fc0 sc0 ls16 wsc3">Everett (2010) have recently emphasized the role <span class="_ _0"></span><span class="lsf wsc4">played by accounting for social purpose alliances, </span></div><div class="t m0 x1 h2 y6e ff1 fs0 fc0 sc0 ls0 ws0">focussing on the HIV/AIDS Pandemic scenario in Africa. </div><div class="t m0 x17 h2 y6f ff1 fs0 fc0 sc0 ls14 wsc5"> <span class="_ _5"></span> <span class="_ _5"></span> <span class="_ _5"></span>Proceeding from the exam<span class="_ _0"></span>ination of nationa<span class="ls11 ws89">l laws and ordinances - which deployed the </span></div><div class="t m0 x1 h2 y70 ff1 fs0 fc0 sc0 ls17 wsc6">emergency structural pro<span class="_ _0"></span>grammes instituted at the <span class="ls13 wsc7">Ita<span class="_ _0"></span>lian level to face the difficulties c<span class="_ _0"></span>aused by the </span></div><div class="t m0 x1 h2 y71 ff1 fs0 fc0 sc0 ls11 wsc8">earthquake to the Abruzzo healthcare regional sy<span class="ls10 wsc9">stem - and analysing the governmental expert’s </span></div><div class="t m0 x1 h2 y72 ff1 fs0 fc0 sc0 ls18 wsca">decrees related to the elaborati<span class="ls11 wscb">on of homogeneous cost accounting </span>criteria and<span class="_ _0"></span> voca<span class="wscc">bulary to report </span></div><div class="t m0 x1 h2 y73 ff1 fs0 fc0 sc0 ls10 wse">the growing operating costs and the post-disaster <span class="ls16 wscd">“Operational Programme” (OP) needed to unlock </span></div><div class="t m0 x1 h2 y79 ff1 fs0 fc0 sc0 ls14 wsce">the national emergency funds, as well as referring to<span class="lsf wscf"> the objections raised by <span class="ls16 wsd0">m<span class="_ _0"></span>inisterial experts on </span></span></div><div class="t m0 x1 h2 y7a ff1 fs0 fc0 sc0 ls14 wsd1">the OP, this study aims to contribu<span class="ls0 wsd2">te to the accounting l<span class="ls13 wscc">iterature in two m<span class="_ _0"></span>ajo<span class="lsd wsd3">r interconnected ways. </span></span></span></div></div><div class="pi" data-data='{"ctm":[1.611639,0.000000,0.000000,1.611639,0.000000,0.000000]}'></div></div>
