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The paper examines financial resilience responses/capacities of governments from Liberia, Sierra Leone and Ghana in relation to COVID-19. It highlights the governments’ fiscal, budgetary and actions as either anticipatory or coping mechanisms towards the pandemic.

Multiple case studies and secondary data were used, including official government documentation/records, expert views, policy publications by supranational organisations and international financial institutions and media reports. Textual analysis was conducted to evaluate the case countries’ resilience.

The paper highlights how governmental budgetary initiatives, including repurposing the manufacturing sector, can sustain businesses, aid social interventions and reduce vulnerability during health crises. In addition, the paper highlights that external borrowing continues to be indispensable in the financial and budgetary initiatives of the case countries. The paper finds that lessons learnt from the Ebola Virus Disease (EVD) in West Africa within the last decade have shaped the anticipatory resilience capacities of the case countries against COVID-19.

The paper uses the notion of resilience, the dimensions of the resilience framework and the resource-based view (RBV) theory to unearth resilience patterns. This sort of combined approach is new to financial resilience studies.

Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control systems (MCSs) as the drivers of organisational change, this paper aims to explore their role as determinants of resilience in the public sector. The paper attempts to open the black box of organisational functioning focusing on one complex component.

This paper adopted a qualitative approach for this longitudinal case study. This paper used a mix of primary and secondary sources in terms of direct observation, semi-structured interviews and internal document analysis. This paper used a framework drawing on Barbera et al. (2017) and management control’s constraining and facilitating concepts to explore how anticipatory and coping capacities of resilience are supported and reinforced by MCSs.

Findings suggest that MCSs support adaptive behaviour and assist decision-making by providing knowledge and ready-to-use answers to cope with external shocks. However, this is found in case of the adoption of facilitating MCSs, which empower managers and employees and are based on stewardship roles. In such a context, MCSs played an essential role in shaping anticipatory and coping capacities. At the same time, financial shocks fostered the investment in MCSs, cyclically strengthening or developing new anticipatory and coping capacities.

To the best of the authors’ knowledge, this paper is one of the first attempting to identify how facilitating MCSs, as a driver of organisational change, can make an organisation more resilient. It shows how resilience capacities are generated and strengthened via MCSs.

The purpose of this paper is to explore the role of accounting in shaping charities' financial resilience during the COVID-19 crisis.

A case study of a charity was conducted. The financial resilience framework (Barbera et al., 2017) was applied to explore how accounting contributes to charities' capacity to cope with crises.

The results show how the accounting practices of budgeting, forecasting and performance reporting (financial and nonfinancial), as well as “accounting talk,” form part of the anticipatory and coping capacities that provided the charity the financial resilience to navigate the COVID-19 crisis.

The paper evidences the important role accounting plays in establishing financial resilience to help charities cope with crises, particularly the importance of having accounting practices established prior to a crisis and accounting information forming part of managers' discussions. The study also demonstrates that financial reserves have an important buffering capacity role.

This is the first paper to examine the role of accounting within a charity during an economic crisis. The authors explore the role of accounting in shaping a charity's financial resilience and demonstrate the applicability of the financial resilience framework to a sudden, unexpected crisis such as COVID-19. They extend the accounting talk literature by highlighting its importance to a charity and during a crisis.

Studies on how accounting is involved in financial crises and austerity are limited. The context of austerity provides an interesting opportunity to explore the role of accounting in shaping governmental financial resilience, i.e. the capacity of governments to cope with shocks affecting their financial conditions.

Based on a multiple case analysis of eight Italian municipalities, this paper explores how accounting contributes to the government capacities which are used to anticipate and respond to shocks affecting public finances.

Municipalities cope with financial shocks differently; accounting can support self–regulation and can affect internally-led or externally-led adaptation. Different combinations of anticipatory and coping capacities lead to different responses to shocks.

The findings can be useful for public managers, policymakers and oversight bodies for strengthening governmental financial resilience in the face of crises and austerity.

The results provide evidence of the conditions, contexts, processes under which accounting becomes a medium which can support both anticipation of and coping with financial shocks, supporting cuts in some cases and resistance in the short run or driving long-term changes intended to maintain public services as much intact as possible. This highlights the existence of different patterns of governmental financial resilience and thus indicates ways of best preserving the service of the public interest.

Decision-makers, practitioners and community members have a need to assess the disaster resilience of their communities and to understand their own capacities in disaster situations. There is a lack of consensus among researchers as to what resilience means and how it can be measured. This paper proposes a novel technique to achieve consensus among stakeholders on definitions, objectives and indicators for measuring a key dimension of community disaster resilience (CDR), physical infrastructure (PI).

This study uses a five-step approach utilizing Q-methods to contextualize a resilience index for PI. Interviews, focus groups and Q-sorting workshops were conducted to develop a tool that ranked measures according to stakeholder preference. A total of 84 participants took part in the workshops across four countries (United Kingdom, Malaysia, Pakistan and Sri Lanka).

The initial set of 317 measures was reduced to 128 and divided into the three community capacities of anticipatory, absorptive and restorative. The physical infrastructure capacity assessment tool (PI-CAT) was then finalized to have 38 indicators that were also ranked in order of importance by the participants.

The PI-CAT can be useful for local governments and communities to measure their own resilience. The tool allows stakeholders to be confident that the metrics being used are ones that are relevant, important and meet their requirements.

The Q-method approach helps stakeholders to develop and use a community capacity assessment tool that is appropriate for their context. The PI-CAT can be used to identify effective investments that will enhance CDR.

This paper aims to identify, classify and rank the contributing factors to financial resilience.

The present study is of a mixed-method and significant contributing factors have been identified after analyzing and reviewing the literature on resilience and financial resilience. These factors were classified and ranked using the analytic hierarchy process method. This paper operationalizes the concept of financial resilience.

The study results show that consistency in production and sales, access to a reliable supply chain, management ability to environmental adaptability, regional dimension and social support from the government’s side are among the determining factors in financial resilience at the market level. Some elements such as flexibility, risk identification, income, foreign exchange benefits, innovation in presenting goods and services, firm size and responsiveness of partners and beneficiaries inside and outside the organization are among the leading contributing factors at the organization level and management manner. Finally, the staff’s efficiency in using organization resources, shareholder staff and learning culture in the organization are among the main contributing factors to financial resilience under the staff’s influence.

The study results may give managers direction to evaluate companies’ resilience, especially in the emerging economy; besides, it improves the literature on the topic.

Open innovation is regarded as the driven factor for organizational resilience, but open innovation's role and effect mechanism in leveraging organizational resilience has been limited explored. The purpose of this paper is to investigate the relationships between two types of open innovation and organizational resilience and the mediating effect of intellectual capital on open innovation and organizational resilience.

After a literature review, a research model including open innovation, intellectual capital and organizational resilience is proposed. Survey data are collected from information and communication technologies (ICT) sector in China and analyzed by using partial least squares–structural equation modeling (PLS-SEM) and Bootstrapping procedure to present results of each hypothesis test.

Results indicate that inbound open innovation has a significant and direct impact on organizational resilience, while outbound open innovation has not. In addition, all three dimensions of intellectual capital were significantly correlated with organizational resilience and had mediating roles in the indirect effect of inbound open innovation and organizational resilience. Nevertheless, only social capital played a mediating role in the relationship between outbound open innovation and organizational resilience.

The study explores the relationships among open innovation, intellectual capital and organizational resilience in a comprehensive model, which is the first known study to highlight that open innovation can enhance organizational resilience through intellectual capital, and provides valuable suggestions for improving organizational resilience.

After summarizing the theories of anticipation proposed over the past century, the paper aims to distinguish between anticipation as an empirical phenomenon and the conditions that make anticipation possible. The paper's first part seeks to show that many scholars from various research fields worked on the many nuances of anticipation. The paper's second part seeks to discuss the difference between the capacity of anticipation and the nature of systems able to exhibit anticipatory behavior. The former endeavor adopts a descriptive attitude, whilst the latter seeks to understand what it is that makes anticipation possible.

The paper presents a theoretical and experimental analysis of anticipation and anticipatory systems.

Anticipation is a widely studied phenomenon within a number of different disciplines, including biology and brain studies, cognitive and social sciences, engineering and artificial intelligence. There is a need for relying on at least two different levels of analysis, namely anticipation as an empirical phenomenon and the idea of an anticipatory system or the study of the internal structure that a system should possess so that it can behave in an anticipatory fashion.

The literature summarized by the paper is only part of a substantially larger body of documents. More extensive analyses are needed to firmly establish the conclusions suggested.

The paper allows better understanding of the complexity of anticipation and the differences between types of anticipation (e.g. between explicit versus implicit anticipation).

For the first time, the distinction implicitly present in the surveyed literature between anticipation as an empirical phenomenon and the idea of anticipatory system as the study of the conditions that make anticipation possible is raised explicitly.

When coping with complex, but also possibly disruptive and open‐ended social dynamics, the anticipatory system idea, which was developed by Rosen in the realm of physical and biological system observation, remains a reference framework, but one that may need to be reinforced by other theoretical considerations. This paper aims at using a debate that took place in a specific foresight discussion arena on early detection and weak signal analysis, as a constructive epistemic detour to eventually contribute to such a reinforcement of Rosen's anticipatory system proposal.

The author aims at revisiting Rosen's framework with stimulating inputs drawing upon the early detection debates, by first assessing the original concepts brought up by Ansoff in the 1970s and 1980s and its further enhancements by contemporary scholars. A rather constructivist approach is then developed to weak signal analysis, aiming at emphasising the need, in analytical situations involving social system features, for reflexive stages and capacities. Bearing this requirement in mind, the productive value of the “framing” and “meta‐framing” notions is explored, in order to apply them to Rosen's anticipatory systems and possibly contribute to enriching his original concept.

How effective the framing and meta‐framing couple can be for a series of anticipatory issues is described in a detailed manner and, then more specifically, Rosen's anticipatory system concept is revisited in the light of those inputs, aiming at putting into perspective new options for research and anticipation activities in general.

The paper is essentially conceptual and based on a rich but disputable detour by early detection and weak analysis issues so as to emphasise key reflexive references and method. However, most of this material is taken from domains rather untypical of Rosennean debates and in addition would need to be completed by a series of supportive cases, but that is beyond the scope and scale of this paper.

The paper sets clear distinctions and boundaries for when and when not to apply reflexive steps in a foresight exercise, including in the context of rolling out a Rosen type of approach. Research decision making both in the corporate and policy‐making contexts can benefit from such clues and supportive framework conditions.

Social systems are typically complex and involve multiple perspectives and viewpoints; they concern a series of major challenges to be coped with locally or more globally, at environmental, political, cultural or technological level, and in that category of anticipatory endeavor, the framing/meta‐framing epistemic couple may be of great usefulness.

Although rather conceptual, the detour proposed by the paper aims at creating a reflexive distance and enriched capability to evaluate one's potential biases and blind spots in anticipatory modelling activities.

The purpose of this paper is to present the three guiding ideas of the social foresight course, namely, the difference between abstract and concrete futures (i.e. the difference between risk and uncertainty); the three levels of futures studies (forecast, foresight and anticipation); and an overview of the early signs of the incipient shift of human and social sciences from their so-far predominant past-orientation to a new, still unfolding, future-orientation.

This paper is a reconstruction of the guiding ideas that have been used for designing the social foresight course.

As far as anticipation is concerned, the authors’ understanding of anticipation is still cursory, and the novelty of the perspective may conceal the difficulty implied by this otherwise refreshingly new vision. The theory is at such an early phase of development that it still lacks a unified conceptual language for theorizing and operationalizing anticipation to facilitate cross-disciplinary conversations.

The ability to anticipate in complex environments may improve the resilience of societies under threat from a global proliferation of agents and forces by articulating insecurities through anticipatory processes. However, to achieve this end, the joint expertise and theoretical awareness of both the futurists and the human and social scientists is needed.