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Accounting for gaming in the time of plague: COVID-19 in Macau
Noronha, Carlos1; Guan, Jieqi2; Sio, Sandy Hou In1
2021
Source PublicationSustainability Accounting, Management and Policy Journal
ABS Journal Level2
ISSN2040-8021
Volume12Issue:5Pages:943-964
Abstract

Purpose: While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of accounting research in understanding the impact of COVID-19 on society as a whole. Recent studies have looked into such an impact on various industries such as retail and agriculture. The current study aims at applying a sociological framework, sociology of worth (SOW), to the gaming industry in Macau, the largest operator of state-allowed gambling and entertainment in China, which will allow for its development during the COVID-19 pandemic to be charted. Design/methodology/approach: The study uses the theory of SOW as a framework and collects data from various sources, such as the government, gaming operators and the public, to create timelines and SOW frameworks to analyze the impact of the virus on the gaming industry and the society as a whole. Findings: Detailed content analysis and the creation of different SOW matrices determined that the notion of a “lonely economy” during a time of a critical event may be ameliorated in the long term through compromises of the different worlds and actors of the SOW. Practical implications: Though largely theory-based, this study offers a thorough account of the COVID-19 incident for both the government and the gaming industry to reflect on and to consider new ways to fight against degrowth caused by disasters or crises. Social implications: The SOW framework divides society into different worlds of different worths. The current study shows how the worths of the different worlds are congruent during normal periods, and how cracks appear between them when a sudden crisis, such as COVID-19, occurs. The article serves as a social account of how these cracks are formed and how could they be resolved through compromise and reconstruction. Originality/value: This study is a first attempt to apply SOW to a controversial industry (gaming) while the effects of the COVID-19 pandemic are ongoing. It offers a significant contribution to the social accounting literature through its consideration of the combination of unprecedented factors in a well-timed study that pays close attention to analyses and theoretical elaboration.

KeywordCommon Good Covid-19 Gaming Industry Macau Sociology Of Worth
DOI10.1108/SAMPJ-12-2020-0423
URLView the original
Indexed BySSCI
Language英語English
Scopus ID2-s2.0-85109373777
Fulltext Access
Citation statistics
Cited Times [WOS]:1   [WOS Record]     [Related Records in WOS]
Document TypeJournal article
CollectionDEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Affiliation1.Faculty of Business Administration, University of Macau, Macao
2.Macao Institute for Tourism Studies, Macao
First Author AffilicationFaculty of Business Administration
Recommended Citation
GB/T 7714
Noronha, Carlos,Guan, Jieqi,Sio, Sandy Hou In. Accounting for gaming in the time of plague: COVID-19 in Macau[J]. Sustainability Accounting, Management and Policy Journal,2021,12(5):943-964.
APA Noronha, Carlos,Guan, Jieqi,&Sio, Sandy Hou In.(2021).Accounting for gaming in the time of plague: COVID-19 in Macau.Sustainability Accounting, Management and Policy Journal,12(5),943-964.
MLA Noronha, Carlos,et al."Accounting for gaming in the time of plague: COVID-19 in Macau".Sustainability Accounting, Management and Policy Journal 12.5(2021):943-964.
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