Search results

Climate change and variability are both a developmental and an environmental issue. Adaptation to climate change and variability has gained a prominent place on global and local policy agendas, evolving from mainly climate risks impacts and vulnerability assessments to mainly adaptation action, imposing new defies to higher education (HE). The purpose of this paper is to introduce the Climate Vulnerability, Impact, and Adaptation (VIA) Network (CliVIA-Net), a South American university-based coalition aimed at achieving a science for/of adaptation.

CliVIA-Net is a collaborative effort by academic groups from across the spectrum of the natural, social and health sciences focused on improving climate VIA on education, research and practice. In consonance with international literature and practices, the network shifted from a discipline-oriented approach to an interdisciplinary and Earth System Science (ESS)-oriented one. It seeks to advance fundamental understanding and participatory practice-oriented research and to develop a problem orientation question/solving answering methodology. A set of cases studies illustrates how CliVIA-Net faces adaptation and sustainability challenges in the twenty-first century.

Focusing on interdisciplinary graduate education, practice-oriented research and problem orientation practice on climate threats which are already threatening the environment, population’s well-being and sustainability, allows for the co-production of knowledge and solutions, as well stakeholders’ buy-in and commitment.

CliVIA-Net draws upon the results of evolving interdisciplinary approaches on global change and VIA education, the research partnership with stakeholders and decision-makers to develop environmental and health outcomes, e.g. vulnerability indicators and scenario planning.

This paper aims to detail the evolution of accounting controls conveyed as written rules at the Society of Jesus from the middle of the 17th century to the present day.

An analytically structured history approach is adopted. Four “Instructions” are analysed in detail and institutional theory is used as a lens to examine influences on accounting control rules over time.

The analysis reveals that accounting control rules maintained a core stability over time but were adapted and extended according to internal and external factors. Changes to the rules were thus mostly evolutionary. Influenced by mainly external factors, over the years the rules have become more detailed and accompanied by more practical guidance.

This study provides an analysis of the evolution of accounting control rules at the Society of Jesus, which thus far has not been presented. It provides insights on how the rules introduced more clarity and highlights the increasing recognition of secular management control and development within the Jesuit rules.