New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war

On 24 February 2022, the Russian army attacked several Ukrainian cities and launched a full-scale invasion of Ukraine. This disastrous decision by the Russian government caused the outbreak of war and started a domino effect of subsequent crises on a global scale. The authors initiate a debate on accounting to mitigate a human-made disaster, as well as mapping and analysing the multiple responses to the invasion, based not only on humanitarian aid but also on military and other types of support. Only a few accounting studies have to date explored human-made disasters related to socio-technical and warfare shocks. Importantly, this article begins to fill this gap and presents a future research agenda.