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The purpose of this paper is to investigate how public/private hybrid and ambiguous organizations played pivotal roles in a governmental programme of housing reconstruction following a major earthquake in central Italy in 2009. Venturing beyond the boundaries of institutional isomorphism and using a Foucauldian approach, the longitudinal analysis seeks to illuminate accounting and performance challenges and provide insights to the calculative techniques associated with evacuee housing.

In “act 1” this paper investigates the role of a consortium created during the recovery stage of the disaster to construct temporary housing. In “act 2” attention shifts to consortia established for the reconstruction of buildings in devastated communities. The total observation period is 11 years. 31 semi-structured interviews were conducted with 15 key-actors. A broad range of official documents was also consulted.

In the immediate aftermath of the earthquake a comprehensive reporting system was established to facilitate the construction of 19 new towns for 15,000 evacuees. The mix of accountants, engineers and architects who developed the system and a building prototype evidences the assembly of diverse calculative techniques by different experts and the de-territorialization of subject disciplines. During reconstruction technologies of government included the introduction of standardised systems and vocabularies that homogenised administrative procedures among diverse experts.

This paper provides academics and policymakers with insights to accounting, performance management and accountability in hybrid organizations in the largely unexplored realm of post-disaster evacuee housing. Further studies are needed to examine the politics of calculation in similar contexts.

This paper fills a gap in the literature by exploring the role played by individual experts working for hybrid organizations. Further, by exploring actual practices over an extended period of post-disaster recovery and reconstruction, the study highlights how experts intervened to solve problems at the meso-political level and at the micro-organizational level.

This study aims to explore Twitter posts of Turkish government agencies and the public under a specific hashtag, #NotHolidayButDistanceEducation, specifically related to online distance education during the Covid-19 pandemic.

This study used a thematic analysis on 22,547 original tweets posted by 6,970 users during the first month of online distance education in Turkish K-12 schools. Based on like and retweet counts, the study further explored the extent of stakeholders’ engagement with the observed themes.

The findings showed that government agencies and citizens used Twitter to provide technical and psychological support, appreciate and motivate stakeholders, demonstrate sample distance education activities, share information and offer suggestions about the ongoing online distance education. It was also observed that the hashtag has been used for expressing negative views about online distance education and for political purposes. A positive relationship was found between social media engagement and providing technical support or sharing information for online distance education.

This study highlights the role of social media in providing practical and emotional support to education stakeholders in times of crisis. Thus, governments can use social media to provide evidence-based psychological and physical health support to their citizens during a pandemic. Social media can serve to improve education practices in schools through the interactions between the public and policymakers.

To the best of the authors’ knowledge, this study can be considered unique because it demonstrates the civic use of social media for educational crisis management. This study highlights the influence of social media in educational policy and practice development in the contemporary era.

This study aims to compare the humanitarian supply chains and logistics of two countries in earthquake preparedness by modifying and using a previously established preparedness evaluation framework.

A European flood emergency management system (FEMS) is a seven-dimensional framework to assess a country’s preparedness for flood emergencies. The FEMS framework was modified to apply to earthquakes. Leveraging a multiple explanatory case study approach with data analysis, the authors reconstructed the events of the earthquakes in Pakistan (2005) and Japan (2011) with an applied grading (1–5). Findings were evaluated within the adopted FEMS framework. From a practitioner’s perspective, the framework is applicable and can accelerate support in the field.

Pakistan lacked emergency plans before the 2005 earthquake. In contrast, Japan possessed emergency plans before the disaster, helping minimise casualties. Overall, Japan demonstrated considerably better emergency management effectiveness. However, both countries significantly lacked the distribution of responsibilities among actors.

Practical factors in the humanitarian supply chain are well understood. However, synthesising individual factors into a comprehensive framework is difficult, which the study solves by applying and adopting the FEMS framework to earthquakes. The developed framework allows practitioners a structured baseline for prioritising measures in the field. Furthermore, this study exemplifies the usefulness of cross-hazard research within emergency management and preparedness in a real-world scenario.

This study addresses current research gaps by integrating resilience literature with crisis management theories, focussing on SMEs. Specifically, the authors examine how the entrepreneurial decision-making process, via the interplay of causation and effectuation logic, impacts a firm's ability to respond to unpredictable events. This paper aims to present an investigation that seeks to unearth the potentially complex interplay between causation and effectuation logic in fostering organisational resilience, particularly in the face of unprecedented disruptions such as the COVID-19 pandemic.

This study includes the responses of 80 Italian entrepreneurs operating in the hospitality sector. The paper deployed a joint analysis through a partial least squares structural equation modelling technique (PLS-SEM) and a necessary condition analysis (NCA) to assess how the decision-making logics impact the entrepreneurs' decision when reacting to the pandemic.

The findings show that how entrepreneurs make decisions influence how they react to the crisis. Causation was found as a direct cause of resilience and preparedness, and effectuation was a direct cause of resilience and agility. Moreover, causation indirectly caused resilience through preparedness, and effectuation indirectly caused resilience through agility. Finally, both preparedness and agility are direct causes of resilience.

This research generated insights into why and how some SMEs respond more effectively to uncertainty than others. It provides actionable strategies that business owners and managers can employ to enhance their ability to withstand and recover from crises.

This study's originality and novelty lie in its empirical investigation of the roles of causation and effectuation logic in entrepreneurial decision-making and, consequently, their influence on SME resilience. Focused on the Italian hospitality sector, it provides unique insights into resilience strategies under severe, real-world conditions, contributing to theoretical development and practical applications in crisis management.

The purpose of this paper is to reflect on what can be learned about disaster risk reduction (DRR) from the L’Aquila trial of scientists. The court case was initiated because of a controversial meeting on 31 March 2009 of the Major Risks Committee (MRC), held under the auspices of the Italian Department of Civil Protection. The purpose of the meeting was to consider (prior to the fatal earthquake of 6 April 2009) disaster risk in the L’Aquila area, which was being affected by an earthquake swarm since October 2008.

The authors undertook a document analysis of trial materials, and a review of academic and media commentary about the trial.

The legal process revealed that disaster governance was inadequate and not informed by the DRR paradigm or international guidelines. Risk assessment was carried out only in a techno-scientific manner, with little acknowledgement of the social issues influencing risks at the local community level. There was no inclusion of local knowledge or engagement of local people in transformative DRR strategies.

Most previous commentary is inadequate in terms of not considering the institutional, scientific and social responsibilities for DRR as exposed by the trial. This paper is unique in that it considers the contents of the MRC meeting as well as all trial documents. It provides a comprehensive reflection on the implications of this case for DRR and the resilience of peoples and places at risk. It highlights that a switch from civil protection to community empowerment is needed to achieve sustainable outcomes at the local level.

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

The purpose of this paper is to systematically review the history and current state of lesson study (LS) in Germany. In particular, this paper describes the development of LS over time and its stakeholders.

Conducting a systematic literature review, we searched three scientific databases and Google Scholar, examined 806 results and included 50 articles in our final sample, which we analyzed systematically.

The spread of LS in Germany can be divided into three phases, characterized by their own LS projects as well as their own ways of understanding LS. Although interest in LS has increased significantly in recent years, it is only present at a small number of schools and universities in Germany if compared internationally. Furthermore, this paper identifies the so-called learning activity curves as a tool frequently used for observation and reflection that appears to be unknown outside German-speaking countries.

This paper may act as an outline for countries without large-scale LS projects and with limited support from policymakers. The experience from Germany demonstrates the outcomes and challenges that can arise in such a situation and shows how unique LS features and proceedings have emerged.

The purpose of this paper is to demonstrate the rationale, technical framework, content creation workflow and evaluation for a multilingual massive open online course (MOOC) to facilitate information literacy (IL) considering cultural aspects.

A good practice analysis built the basis for the technical and content framework. The evaluation approach consisted of three phases: first, the students were asked to fill out a short self-assessment questionnaire and a shortened adapted version of a standardized IL test. Second, they completed the full version of the IL MOOC. Third, they were asked to fill out the full version of a standardized IL test and a user experience questionnaire.

The results show that first the designed workflow was suitable in practice and led to the implementation of a full-grown MOOC. Second, the implementation itself provides implications for future projects developing multilingual educational resources. Third, the evaluation results show that participants achieved significantly higher results in a standardized IL test after attending the MOOC as mandatory coursework. Variations between the different student groups in the participating countries were observed. Fourth, self-motivation to complete the MOOC showed to be a challenge for students asked to attend the MOOC as nonmandatory out-of-classroom task. It seems that multilingual facilitation alone is not sufficient to increase active MOOC participation.

This paper presents an innovative approach of developing multilingual IL teaching resources and is one of the first works to evaluate the impact of an IL MOOC on learners' experience and learning outcomes in an international evaluation study.

This study aims to conduct performance and clustering analyses with the help of Digital Government Reference Library (DGRL) v16.6 database examining the role of emerging technologies (ETs) in public services delivery.

VOSviewer and SciMAT techniques were used for clustering and mapping the use of ETs in the public services delivery. Collecting documents from the DGRL v16.6 database, the paper uses text mining analysis for identifying key terms and trends in e-Government research regarding ETs and public services.

The analysis indicates that all ETs are strongly linked to each other, except for blockchain technologies (due to its disruptive nature), which indicate that ETs can be, therefore, seen as accumulative knowledge. In addition, on the whole, findings identify four stages in the evolution of ETs and their application to public services: the “electronic administration” stage, the “technological baseline” stage, the “managerial” stage and the “disruptive technological” stage.

The output of the present research will help to orient policymakers in the implementation and use of ETs, evaluating the influence of these technologies on public services.

The research helps researchers to track research trends and uncover new paths on ETs and its implementation in public services.

Recent research has focused on the need of implementing ETs for improving public services, which could help cities to improve the citizens’ quality of life in urban areas. This paper contributes to expanding the knowledge about ETs and its implementation in public services, identifying trends and networks in the research about these issues.

With increasing marine resource development, the rapid development of the marine economy, and the continuous decline of the marine natural resource system, the contradiction between marine resources and economic development is becoming increasingly acute. The study of marine resources and economic development has become a hot and challenging issue in marine resource economics research in recent years. The purpose of this study is to analyze the current situation of marine resources and to realize the sustainable use of marine resources.

This study systematically reviews and analyzes the current status of research on marine resources and economic development issues in four main aspects: marine resource management, marine resources and economic growth, marine resources and economic security, and marine resource accounting in the field of marine resource economics.

It is found that compared to the current status of research on land-based resources and economic development, there is a significant lag in both theoretical construction and methodological innovation in marine resources and economic development.

The purpose of this study is to systematically grasp the current status of marine resources research, promote the coordinated development of marine resources and economic growth, and then realize the safe and sustainable development and utilization of marine resources.