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The objective of this work is to identify the strategies of digitalization embraced by the European Capitals of Culture 2020 (ECoC) in replying to the limitations due to COVID-19 emergence and to understand how DT have impacted in terms of resilience and innovation. This study aims to provide a contribution at the understanding of the effects and benefits of the digitalization in supporting the reorganization of the cultural projects of ECoC 2020 in replying to the COVID-19.

This paper is based on an exploratory multiple case study methodology. As a suitable investigative tool for the analysis of a contemporary phenomenon in their natural settings, case study methodology allows to integrate evidences resulting from multiple sources (Yin, 2006, 2008; Eisenhardt, 1989). Data collection, monitoring and analysis rely on the combination of Web-based desk analysis and social big data analytics. The integration of such sources has been addressed towards the investigation of the strategies of digitalization undertaken by the two ECoC cities, Galway in Ireland and Rijeka in Croatia, respectively.

Evidences in terms re-organization of the cultural projects, digitalization of the tourist experiences, commitment of local communities and visitors have been derived from the study while the cross comparison of the two cases has allowed to identify common and specific patterns.

The paper presents some limitations. Firstly, the methodological approach as well as the nature of data collected suggest the need of future investigation with the inclusion of a larger sample of ECoCs and the inclusions of quantitative date related to trends of online cultural experiences and travel data. Secondly, the theoretical perspective of digitalization used in this study can be accompanied by other perspectives such as innovation and resilience capabilities of an ECoC.

This study contributes to the academic literature by providing a better understanding of the level of resilience generated vis-à-vis the COVID-19 pandemic and the role of DT in promoting participation in culture and implementing cultural initiatives of ECoCs. However, despite the relevance of the topic, the attention from the academic literature on the topic of digitalization in cultural and creative industries is still limited. Moreover, even more limited is the knowledge about the effects of DT and if their opportunities are actually transformed in positive outcomes.

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973).

This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers.

The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past.

By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history.

The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense.