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To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.

Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.

This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.

The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a developing country.

This study uses Uganda as a case study and employs semi-structured interview method for the data collection. In trying to generate themes and patterns, data are analysed through three levels of coding: open, axial and selective coding. The contingency theory is used to interpret the data.

The task of budgeting formulation, implementation and control in times of C19 lead to varied actual behaviours of budget actors because of the environmental uncertainty, inappropriate structural and technological conditions and manipulative organisational cultures contingent upon the Ugandan C19 budget context.

The insights generated from the study can be useful for the national governments of emerging economies, e.g. African countries, to understand the conditions that influence the budget actors' behaviour and together, develop long-term financial resilience strategies to face future emergencies.

This study contributes to accounting and public budgeting theory by showing that contingency theory is a relevant framework for understanding budget actors' behaviour in emergency situations. The study potentially strengthens the contingency theory framework through its incorporation of organisational culture perspective into the “people” element.

This study aims to examine the scope and contribution of Forensic Clinical Psychology (FCP) advice from the National Crime Agency (NCA) to criminal investigations in the UK to address the gap in current knowledge and research.

The 36 FCP reports reviewed were written between 2017 and 2021. They were analysed using Toulmin’s (1958) application of pertinent arguments to the evaluation process. The potential utility of the reports was analysed in terms of the advice provided.

Most of the reports involved murder and equivocal death. The reports focused primarily on understanding the offender’s psychopathology, actions, motivation and risk to self and others using a practitioner model of case study methodology. Out of the 539 claims, grounds were provided for 99% of the claims, 91% had designated modality, 62% of the claims were potentially verifiable and 57% of the claims were supported by a warrant and/or backing. Most of the reports provided either moderate or high insight into the offence/offender (92%) and potential for new leads (64%).

The advice provided relied heavily on extensive forensic clinical and investigative experience of offenders, guided by theory and research and was often performed under considerable time pressure. Flexibility, impartiality, rigour and resilience are essential prerequisites for this type of work.

To the best of the authors’ knowledge, this study is the first to systematically evaluate forensic clinical psychology reports from the NCA. It shows the pragmatic, dynamic and varied nature of FCP contributions to investigations and its potential utility.

With multiple-related organizations, worldwide infections, deep economic recession and public disorder, and large consumption amount of anti-epidemic resources, the coronavirus disease 2019 (COVID-19) has been defined as a public health emergency of international concern (PHEIC). Nowadays, Wuhan has recovered from the pandemic disaster and reentered normalization. The purposes of this study are to (1) summarize organization collaboration patterns, successful experience and latent defects under across-stage evolution of Wuhan's cooperation governance mode against the pandemic, and on the basis, (2) reveal how the COVID-19 development trends and organizations' collaborative behaviors affected each other.

Detailed content analysis of online news reports covering COVID-19 prevention and control measures on the website of Wuhan Municipal Government was adopted to identify organizations and their mutual collaborative interrelationships. Four complex network (CN) models of organization collaboration representing the outbreak, preliminary control, recession and normalization stages, respectively, were established then. Time-span-based dynamic parameter analyses of the proposed networks, comprising network cohesiveness analysis and node centrality analysis, were undertaken to indicate changes of global and local characteristics in networks.

First, the definite collaborative status of Wuhan Headquarters for Pandemic Prevention and Control (WHPPC) has persisted throughout the period. Medical institutions and some other administrations were the most crucial participants collaborating with the WHPPC. Construction-industry organizations altered pandemic development trends twice to make the situation controllable. Media, large-scale enterprises, etc. set about underscoring themselves contributions since the third stage. Grassroots cadres and healthcare force, small and medium-sized enterprises (SMEs), financial institutions, etc. were essential collaborated objects. Second, four evolution mechanisms of organization collaboration responding to the COVID-19 in Wuhan has been proposed.

First, universality of Wuhan-style governance experience may be affected. Second, the stage-dividing process may not be the most appropriate. Then, data source was single and link characteristics were not considered when modeling.

This study may offer beneficial action guidelines to governmental agencies, the society force, media, construction-industry organizations and the market in other countries or regions suffering from COVID-19. Other organizations involved could also learn from the concluded organizations' contributions and four evolution mechanisms to find improvement directions.

This study adds to the current theoretical knowledge body by verifying the feasibility and effectiveness of investigating cooperation governance in public emergencies from the perspectives of analyzing the across-stage organization collaboration CNs.

This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making.

An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive including 26 semi-structured interviews with a range of employees from senior management to facility employees, access to confidential reports and internal documents and attendance of company meetings, including an external stakeholder engagement meeting and the attendance of the company’s annual environmental meeting. A descriptive, analytical and explanatory analysis is performed on the case context (Pfister et al., 2022).

Simon’s (1995) levers of control framework structures our discussion. The case company has sophisticated and formalised diagnostic controls and strong belief and boundary systems. Conventional management controls and SCSs are used in short-term operational decision-making, although differences between financial imperatives and other aspects such as environmental concerns are difficult to reconcile. SCSs also provided information to justify company actions in short-term decisions that impacted stakeholders. However, SCSs played a very limited role in the long-term strategic decision. Tensions between social, environmental and economic factors are more reconcilable in the long-term strategic decision, where holistic risks and opportunities need to be fully identified. External reporting is seen in a “constraining” light (Tessier and Otley, 2012), and intentionally de-coupled from SCSs.

This paper responds to recent calls for rich, holistic and contextually-grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how SCSs are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.

Effective refractive error (RE) coverage in a resource-constrained country such as Kenya could possibly be achievable if the current dominant commercial entrepreneurship is supplemented with alternative avenues such as social entrepreneurship. This study aims to explore the perceived impact of social enterprises (SEs) in scaling effective RE coverage in Kenya.

This was an exploratory study with data collected from representatives of SEs (n = 29), trainees of SEs (n = 112) and beneficiaries of eye care services provided by SEs (n = 674). Participants were recruited purposively with data collected through telephonic calls. Thematic analysis was carried out by categorizing the codes into categories and themes based on the semantic meaning of the codes.

The perceived impact of SEs from the representative perspective included entrepreneurship and livelihood (n = 3; 10.3%), skills development (n = 20; 69%), technology development (n = 7; 24.1%), access to specialized services (n = 7; 24.1%) and affordability, accessibility and availability of RE services (n = 27; 93.1%). From the perspective of trainees, the themes included economic empowerment (n = 99; 88.4%), improved quality of life (n = 84; 75.0%), sensitizing locals to RE during screening events (n = 112; 100.0%) and enhancing accessibility, availability and affordability (n = 107; 95.5%).

The perceived impact of SEs highlighted in this paper showcases that they are useful for integration into the eye health ecosystem in a resource-constrained country such as Kenya. Integration of SEs into the eye health ecosystem could potentially address the human resource challenge, scale RE service delivery, enhance awareness creation and address the cost barriers to current RE service delivery coverage.

This study aims to elaborate on the interface between water scarcity and consumption and, specifically to focus on, how consumers’ perceptions and views towards (un)sustainable water consumption can inform the development of sustainable water practices and environmental policies.

A qualitative methodology was adopted, consisting of 34 in-depth interviews with consumers, in four cities in the United Kingdom (UK). The semi-structured interviews sought to examine sustainable water consumption practices in more depth within an unexplored context, and secondary data were also used to explore the phenomenon in more depth.

The findings provide novel theoretical and empirical insights around the invisibility and imperceptibility of (un)sustainable water consumption. The findings suggest how interdisciplinary and collaborative practices can enhance more responsible and sustainable consumption of water resources in the UK.

The study can inform marketing strategies on community engagement with localised water sustainable actions and encourage policymakers to develop concrete marketing communications and increased public awareness regarding water scarcity.

Considering the slow growth of water scarcity, the findings can prompt marketing scholars to explore similar phenomena, within seemingly unaffected countries, urban centres, industries and marketplaces.

Previous studies focused on the measurement of household water consumption in the water-scarce context of the Southern Hemisphere. Challenging geographical perceptions of water shortage, this study focuses on the UK and highlights how the multidimensional, finite and invisible nature of water consumption requires collaborative efforts in tackling water scarcity.

The study aims to explore ‘motivational climate', which designs the recurring patterns associated with employees' attitudes, behaviour, and feelings. If organizations successfully adopt a motivational climate, such climate influences the performance and behavior of employees to a great extent. Responsible leadership plays a constructive role in injecting a motivational climate in an organization to ensure information flow. In a motivational climate, top management or leaders reward their employees for individual progress, improvement and mastery. Knowledge sharing is supported in a mastery climate because such a climate can reduce the motive of knowledge hiding and instead further help in stimulating creativity.

Study was to scrutinize a moderated-mediation model, a quantitative hypothetic deductive approach to verify the hypotheses of the study. The data were gathered from employees and supervisors of advertising agencies and marketing departments in metropolitan cities of Punjab, Pakistan. Such firms and departments are considered because they offer a great opportunity to relevant variables and their relations. These organizations and departments are the most creativity-seeking domains and involve frequent interactions (for instance, regular meetings) between leaders with their employees and among peers. Data were primarily gathered from managerial employees performing their duties in the areas mentioned above.

Current study reveals that RL has a positive and significant relation with employee creative behaviour. Increasing RL characteristics can ultimately boost employee performance in the creativity domain. Being a responsible leader becomes mandatory for leaders to foster employee creativity to maintain the sustainability of an organization. It is confirmed from the results that responsible leadership articulates the mind thinking of employees, which creates an open environment of information while persuading creative and similar behaviour.

The current research investigates how responsible leadership can efficiently leverage the stakeholder approach in influencing employees through a knowledge-based pathway to boost their creative behaviour. The current study tends to uncover the mediating effect of the basic construct of knowledge management, which is knowledge sharing. Knowledge sharing enables employees to exchange their information while creating mutual understanding, which helps in the smooth flow of knowledge within the organization; this flow enriches employees to think openly in a creative and appreciative environment.

The purpose of this study is to arrive at a conceptual roadmap that may be used to analyze the impacts of post-disaster relocation on a family’s dynamics and how this, in turn, affects their resilience to future disasters. Existing literature shows that the role of the family as a social unit is often overlooked in disaster research. Ultimately, this paper seeks to elevate the place of the family and its internal dynamics as a vital determinant of family resilience in a post-disaster relocation setting.

The study is a result of a systematic literature review of four interrelated topics, namely, families in disasters; post-disaster relocation; disaster resilience and family resilience.

The literature review resulted in an exploration of the experiences of families amidst post-disaster relocation. Such findings were linked towards potential impacts on family dynamics, which then resulted in the study’s proposed roadmap.

The study is a novel attempt at coming up with a conceptual framework that may guide future scholars in determining the effects of family dynamics on a family’s overall disaster resilience amid post-disaster relocation. It is hoped that the use of such a framework will guide policymakers in crafting institutional reforms that take into account family cohesion in disaster relocation efforts.