Government use of budget documents in shaping disaster response and accountability narratives: evidence from New Zealand

Purpose This study aims to examine how governments construct accountability through post-disaster budget estimates and budget speeches following major earthquakes. It explores how accountability narratives communicate responsibility, collective obligation and credibility within post-disaster budget communications under conditions of uncertainty. Design/methodology/approach Focusing on New Zealand, the study analyses 42 budget estimates and 10 budget speeches issued between 2011 and 2025 that reference earthquake response and recovery. A qualitative narrative analysis is used to identify patterns of individualising accountability (IA), socialising accountability (SA) and impression management, including their hybrid configurations, across policy domains, communicative forums and political orientations. Findings Post-disaster budget narratives are predominantly hybrid. Accountability is most frequently articulated through IA-SA and IA-impression management combinations that integrate personal responsibility, collective obligation and claims of competence and commitment. Hybridisation is most pronounced in budget speeches, while budget estimates retain more differentiated accountability registers. Policy-domain effects are evident: mental health narratives are dominated by IA-centred hybrids embedded within collective care frames; housing narratives rely more heavily on SA and SA-impression management combinations; and hardship assistance privileges SA while minimising individualisation. Political orientation also shapes these patterns: National-led governments emphasise performance, control and fiscal discipline, whereas Labour-led governments place greater emphasis on well-being, collective responsibility and moral appeals. Practical implications For practitioners, the results suggest that effective post-disaster budgeting should balance personal responsibility, collective obligation and credible communication of recovery commitments while avoiding excessive individualisation of systemic risks and maintaining sensitivity to equity, inclusion and long-term resilience. Originality/value This study develops the concept of hybrid accountability grammars to explain how governments combine IA, SA and impression management within budget communications. It extends public sector accountability and disaster accounting research by demonstrating how accountability narratives are selectively configured across policy domains, communicative forums and political orientations in post-disaster recovery settings.