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Understanding the supply network of construction materials used to construct shelters in refugee camps, or during the reconstruction of communities, is important as it can reveal the intricate links between different stakeholders and the volumes and speeds of material flows to the end-user. Using social network analysis (SNA) enables another dimension to be analysed – the role of commonalities. This is likely to be particularly important when attempting to replace vernacular materials with higher-performing alternatives or when encouraging the use of non-vernacular methods. This paper aims to analyse the supply networks of four different disaster-relief situations.

Data were collected from interviews with 272 displaced (or formally displaced) families in Afghanistan, Bangladesh, Nepal and Turkey, often in difficult conditions.

The results show that the form of the supply networks was highly influenced by the nature/cause of the initial displacement, the geographical location, the local availability of materials and the degree of support/advice given by aid agencies and or governments. In addition, it was found that SNA could be used to indicate which strategies might work in a particular context and which might not, thereby potentially speeding up the delivery of novel solutions.

This study represents the first attempt in theorising and empirically investigating supply networks using SNA in a post-disaster reconstruction context. It is suggested that future studies might map the up-stream supply chain to include manufacturers and higher-order, out of country, suppliers. This would provide a complete picture of the origins of all materials and components in the supply network.

This is original research, and it aims to produce new knowledge.

The purpose of this paper is to present an overview of the main messages and key questions for further research arising from the seven-seminar series entitled, “Innovative technologies for autism: critical reflections on digital bubbles”, funded by the Economic and Social Research Council in the UK.

A synthesis of the main ideas is presented, drawing on the presentations, discussions, participant feedback, and short papers from across the seminar series, which took place between November 2014-2016.

There were many positive examples where technologies were positioned and used as facilitative “bridges” between ideas, communities, understanding, and experiences. Researchers and community stakeholders also emphasised the importance of taking different perspectives and working in stronger partnerships with each other. Four overarching research questions were developed from these themes to provide a roadmap for future research, relating to: responsible innovation, technology-enabled social interaction, learning and pedagogy, and engagement.

The findings and methodologies produced by the Digital Bubbles seminar series, available on the project website (http://digitalbubbles.org.uk/) and in a series of short papers, provide a rich repository of state-of-the-art thinking in the field of autism and technology that is being utilised nationally and internationally in teaching and learning. This paper suggests some valuable future research directions and highlights the importance of establishing and maintaining multi-disciplinary research teams, with autistic people and their families at their core.

This paper aims to use systems mapping as a tool to develop an organisation-wide approach to public mental health to inform strategic direction within a national public health agency.

Two workshops were facilitated with internal staff from a wide range of public health policy teams working in small groups to produce paper-based maps. These were collated and refined by the project team and digitised.

The approach engaged a range of teams in forming a shared understanding and producing a complex system map of the influences on population mental health and well-being, where current policy initiatives were addressing them and what the gaps and priorities were. Participants valued the approach which led to further study and organisational commitment to the whole system working as part of national public mental health strategy.

The approach was limited to internal stakeholders and wider engagement with other sectors and community members would help further the application of complex system approaches to public mental health.

It was a valuable process for developing a whole-organisation approach and stimulating thinking and practice in complex system approaches. The paper provides a practical example of how to apply systems mapping and its benefits for organising public mental health practice.

Inter-organisational governance is an important enabler for information processing, particularly in relationships undergoing digital transformation (DT) where partners depend on each other for information in decision-making. Based on information processing theory (IPT), the authors theoretically and empirically investigate how governance mechanisms address information asymmetry (uncertainty and equivocality) arising in capturing, sharing and interpreting information generated by digital technologies.

IPT is applied to four cases of public–private relationships in the Dutch infrastructure sector that aim to enhance the quantity and quality of information-based decision-making by implementing digital technologies. The investigated relationships are characterised by differing degrees and types of information uncertainty and equivocality. The authors build on rich data sets including archival data, observations, contract documents and interviews.

Addressing information uncertainty requires invoking contractual control and coordination. Contract clauses should be precise and incentive schemes functional in terms of information requirements. Information equivocality is best addressed by using relational governance. Identifying information requirements and reducing information uncertainty are a prerequisite for the transformation activities that organisations perform to reduce information equivocality.

The study offers insights into the roles of both governance mechanisms in managing information asymmetry in public–private relationships. The study uncovers key activities for gathering, sharing and transforming information when using digital technologies.

This study draws on IPT to study public–private relationships undergoing DT. The study links contractual control and coordination as well as relational governance mechanisms to information-processing activities that organisations deploy to reduce information uncertainty and equivocality.

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

Embedding citizenship and sustainability into higher education curricula is vital for ensuring that curricula remain up-to-date and support students with the skills and knowledge they need for our ever-changing world. But the conceptualisation of the term “sustainability” radically affects its perceived relevance for curriculum design, and hence the recognition of where education for sustainability is already embedded within a curriculum. Here we present a student-designed, freely accessible workshop, which can be used by colleagues off-the-shelf to challenge workshop participants to reconsider their understanding of sustainability and recognise its vast scope. The workshop is provocative yet encourages collaboration, drawing on participants' prior experiences to identify sustainability concepts already embedded within their course, and opportunities to further enhance the inclusion of sustainability in the curriculum. The workshop is also fully supportive of the increasing recognition of the value of engaging students, and others, as partners in curriculum development.

The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).

The paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.

Three emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.

In considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.

This paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.

The purpose of the present study is to examine the relationship between spiritual leadership and employees' alienative commitment to the organization, both directly and indirectly, via employee social capital. We also test the role of employee political skill as a boundary condition of the indirect spiritual leadership–alienative commitment link.

Time-lagged data were collected from 491 employees in various manufacturing and service organizations. Data were analyzed using structural modeling equation in Mplus (8.6).

Spiritual leadership was negatively associated with alienative commitment, both directly and indirectly, via social capital. Employee political skill moderated the indirect relationship between spiritual leadership and alienative commitment, such that the relationship was stronger when employee political skill was high (vs low).

The demonstration of spiritual leadership's behaviors by both managers and employees can develop employees' social capital at work, which in turn can reduce employees' negative commitment to the organization. Likewise, improving employees' political skills can help leadership diminish alienative commitment.

The present work contributes to the literature on spiritual leadership by foregrounding how and why spiritual leadership undermines employee alienative commitment to the organization. By doing so, the study also enhances the nomological networks of the antecedents and outcomes of social capital and contributes to the scant literature on negative alienative commitment. Given the prevalence and negative repercussions of alienative commitment for employees' and organizations' productivity and performance, our findings are timely and relevant.

Across Europe, national governments have moved to implement policies which deal exclusively with autistic people, indicating a reframing of autistic people as needing something additional to or different from existing disability policy. In England, a clear and positive reframing of autistic people as having the potential to solve the problems they face when given the right support is evident in national autism policy. This can be linked to the actions of a group of self-advocates who sit on policy decision-making bodies.

This study explores how a small minority of social entrepreneurs break free from third sector constraints to conceive, create and grow non-profit organisations that generate social value at scale in new and innovative ways.

Six narrative case histories of innovative social enterprises were developed based on documents and semi-structured interviews with founders and long serving executives. Data were coded “chrono-processually”, which involves locating thoughts, events and actions in distinct time periods (temporal bracketing) and identifying the processes at work in establishing new social ventures.

This study presents two core findings. First, the paper demonstrates how successful social entrepreneurs draw on their lived experiences, private and professional, in driving the development and implementation of social innovations, which are realised through application of their capabilities as analysts, strategists and resources mobilisers. These capabilities are bolstered by personal legitimacy and by their abilities as storytellers and rhetoricians. Second, the study unravels the complex processes of social entrepreneurship by revealing how sensemaking, theorising, strategizing and sensegiving underpin the core processes of problem specification, the formulation of theories of change, development of new business models and the implementation of social innovations.

The study demonstrates how social entrepreneurs use sensemaking and sensegiving strategies to understand and address complex social problems, revealing how successful social entrepreneurs devise and disseminate social innovations that substantially add value to society and bring about beneficial social change. A novel process-outcome model of social innovation is presented illustrating the interconnections between entrepreneurial cognition and strategic action.