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The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Resilient higher education institutions can endure, develop and compete in the face of ambiguous, challenging and pandemic situations. In a world of digital transformation, organizational resilience is crucial. Prior research has paid less attention to achieving organizational resilience. This study aims to use the digital capability theory to address this research gap and determine adaptive culture’s direct and indirect influence on organizational resilience. The impact of adaptive culture on organizational resilience is being investigated via the underlying mechanism of digital transformation.

The data was gathered using a cross-sectional, self-administered questionnaire with convenience sampling techniques from higher educational institutions in South Asia’s context. The direct and indirect effects were analyzed using SEM from 294 teaching faculty members.

The findings show a significant positive association between the study’s constructs. The association between adaptive culture and organizational resilience was partially mediated by digital transformation. The findings provide important insights for policymakers, academics and higher education institutions in developing adaptable cultures to achieve organizational resilience, primarily through digital transformation.

Few research studies have investigated a direct relationship among the constructs of the study to the best of the authors’ knowledge. It is the first study to investigate the role of digital transformation as the underlying mechanism between adaptive culture and organizational resilience. Theoretical contributions, practical implications and future research directions have all been presented.

As businesses keep investing substantial resources in developing business analytics (BA) capabilities, it is unclear how the performance improvement transpires as BA affects performance in many different ways. This paper aims to analyze how BA capabilities affect firms’ agility through resources like information quality and innovative capacity considering industry dynamism and the resulting impact on firm performance.

This paper tested the research hypothesis using primary data collected from 192 companies operating in Bangladesh. The data were analyzed using partial least squares-based structural equation modeling.

The results indicate that BA capabilities improve business resources like information quality and innovative capacity, which, in turn, significantly impact a firm’s agility. This paper also found out that industry dynamism moderates the firms’ agility and, ultimately, firms’ performance.

The contribution of this work provides insight regarding the role of business analytics capabilities in increasing organizational agility and performance under the moderating effects of industry dynamism.

The present research is to the best of the authors’ knowledge among the first studies considering a firm’s agility to explore the impact of BA on a firm’s performance in a dynamic environment. While previous researchers discussed resources like information quality and innovative capability, current research theoretically argues that these items are a leveraging point in a BA context to increase firm agility.