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In the context of European consumers’ experiences of austerity, this study aims to advance current resilience theory in marketing through developing persistent resilience from a context of austerity influenced consumption.

Following an interpretivist approach, 38 face to face, in-depth interviews were conducted with European consumers from Ireland, UK, Spain, Portugal, Italy and Greece who were affected in some way by the global financial crisis.

Building upon limited conceptual and empirical investigations in social geography, the analysis identifies the themes of persistent stressors and temporal orientation as constants, alongside day-to-day coping, relating and pragmatism, consumer adjustment, repertoires of resistance and transformation as key elements of persistent resilience within the consumption context of austerity.

The study addresses the limited theoretical and empirical focus on persistent resilience and austerity and directly contributes to consumer behaviour and marketing theory in understanding persistent resilience and its implications.

Changes to behaviours as a result of persistent resilience included reducing and stopping consumption, discount shopping, alternative consumption in the form of growing or making and mindful consumption through wastage reduction and re-use.

The study highlights the significant social impact of austerity while also identifying positive outcomes for social relations among family, friends and the wider community.

This study develops and extends Golubchikov’s (2011) theory of persistent resilience through exploring European consumer responses to austerity, identifying key consumption characteristics relevant for marketing theory and practice.

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.

Since 2010, Dutch local authorities (LGs) have been coping with fiscal stress and austerity. Restoring fiscal balance is difficult for Dutch LGs as they have very limited abilities to increase the level of local income. Fundamental choices regarding policy priorities and public services are required to reduce fiscal deficits. An in-depth case study of four carefully selected LGs revealed three typical financial shocks in the Netherlands: the reduction of national transfers to LGs, the decentralisation of national tasks to LGs without corresponding budgets and the declined value of municipal assets (construction land). The perceived vulnerability for financial shocks is relatively high in Dutch LGs due to their undiversified and uncertain revenue sources. This chapter illustrates that while the anticipatory capacity initially was low, many efforts have been made since 2010 improving risk management and medium-term financial planning. Dutch LGs have typically deployed short-term and long-term responses to cope with austerity. Regarding the short-term, two types of responses were commonly used to balance the budget: cutting costs and postponing investments. Long-term responses were deployed to realign actual operational outputs with strategically desired outputs. Sticking to strategic plans was not easy as financial shocks evolved quickly. An important long-term response in the Netherlands was the ‘transition of the role of government in society’, moving from a proactive self-organising type of government towards a more passive, coordinating type of government. No evidence was found for radical changes of the financial system.

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.

The purpose of this paper is to advance the understanding of the choices and difficulties at a city level that faced public leaders who were trying to pursue economic regeneration while at the same time coping with austerity policies introduced by national government.

We are using a case study approach to assess both the type of strategic leadership being offered and the public governance issues faced by Liverpool City.

In terms of leadership, the mayor fitted what we describe in the paper as the pragmatic type of strategic leader (long-term perspective providing foresight, and inclusiveness in formulating strategy and plans). The directly elected mayoral system seemed to have a number of advantages, perhaps the key one being that the mayor, acted for the entire city, rather than being the leader of the city council as he was before. New channels of social dialogue had been opened up, especially with the business community. The major difficulties in governance were the overstretched entrepreneurial and strategic capacity of the centre of the council and a lack of coherence in terms of multi-level governance.

The approach to public leadership in Liverpool represents a major break from the past; it was a widening of political inclusiveness to embrace people with a range of political perspectives. It was also a major break from the past in terms of building good relations between public leaders and business leaders. The prize was economic regeneration to create a better platform for social and economic inclusiveness.

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.

First, the paper examines the short-term fiscal and budgetary responses of the South Asian governments to the COVID-19 pandemic. Next, it brings out the implications of such responses, focusing on India, Nepal and Sri Lanka.

The paper is based on multiple secondary data sources, including the viewpoints of experts and government officials. Data are analysed using the ideas of financial resilience.

South Asian governments' response to the pandemic shows a gap in understanding the magnitude of the problem and in developing financial resilience. This paper points out the importance of avoiding austerity, becoming more cautious in accepting lending conditions, rethinking public sector accountability and revitalising mutual collaboration through SAARC for developing financial resilience, both at individual country and regional levels.

The study offers some insights on policy implications for South Asian governments in terms of building financial resilience to deal with future crises.

This paper explores how global pandemic crises affect the financial vulnerability of municipalities.

This paper is developed from the relevant literature an analytical framework to examine municipal financial vulnerability before a global pandemic crisis and in its immediate aftermath by mapping and systematizing its dimensions and sources. To illustrate how it can be used and evaluate its robustness and flexibility, such a tool was applied to Portugal and Italy, two countries that particularly suffered from the Covid-19 crisis.

The application of the analytical framework has shown how financially vulnerable municipalities are to global pandemic crises. Financial vulnerability relates to issues ranging from institutional design to internal financial conditions and the perception of the capacity to cope with a crisis. Results further reveal that vulnerability has an inherent contingent nature in time and space and can lead to paradoxical outcomes.

This paper provides a tool that can be useful for both academic and public policy purposes, to further appreciate municipal financial vulnerability, especially during crises.

Municipalities can use the framework to better manage their financial vulnerability, strengthening their anticipatory and copying capacities, while oversight authorities can use it to help municipalities become less financially vulnerable or, at least, more aware of their financial vulnerability.

Municipal financial vulnerability to global shocks has not been explored extensively. Also, the Covid-19 pandemic is different from previous global crises as it affected society overnight with the implementation of lockdown and social distancing measures.

This paper adopts a photo-essay approach in examining the Austerity Project within the Republic of Ireland, and considers the intersection between consumer culture and the austerity visuals we experience daily.

A visual, photo-essay method is adopted. Visual images taken in urban and rural parts of Ireland – under the key themes of ghost housing estates, failed commercial property developments, failed business, and art representations are explored.

The visual representations and subsequent consumption activities of the authors illustrate how austerity has become a complex act of production and consumption, and the authors consider how these various representations play a role in creating austerity as a state of mind amongst consumers, and the subsequent impact this has on consumption practices, consumer experiences, ideals and identities.

This paper adopts an under-represented research methodology (a photo-essay) to explore the Austerity Project and its intersections with consumer culture.