Social distance, accounting, and accountability in nonprofit organisations

Restrictions imposed due to COVID-19 included social distancing, but the effects of this practice have been sparsely studied, and their consequences in the realm of nonprofit organisations (NPOs) remain under-investigated. NPOs were challenged in their ordinary operations by the restrictions imposed during the pandemic emergency. Nonetheless, in Italy, their front-line role continued due to the increasing number of people needing support. The aim of this chapter is to propose an analysis of the studies of accounting and accountability, as well as social distancing, in connection with the role of NPOs. In addition, a reflection is proposed to understand how the effects of social distancing and the role of NPOs should and could be objects of future accounting and accountability research.