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This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that changing demand for services from pure compliance to advisory acts as a trigger for sensemaking among SMP owners.

A qualitative multiple case study research approach is adopted, including semistructured interviews with key informants from seven Norwegian SMPs as well as document analysis.

The findings suggest that there is heterogeneity in the small practitioner segment of the accounting profession in making sense of changing demand for the nature of services. Three different situations emerged due to sensemaking, thus, the three distinct positions. Metaphors, namely, chameleons, turtles and bulls, are used to represent the positioning of SMPs. The sensemaking of actors as an adaptation led them to act as chameleons while distancing and resistance resulted in their positioning as turtles, and bulls, respectively.

Despite the richness of data indicating a clear variation in interpretation among actors, the study is case based, with a limited number of SMPs, and caution should be exercised when generalising its conclusions.

The centrality of people as a driving force for positioning among SMPs and diversity among SMPs in value creation provide insights for both SMPs and their customers.

This study highlights the meaning and patterns of value creation and the positioning of accounting firms according to their sensemaking within an under-studied segment of the accounting profession.

The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises.

This paper adopts a qualitative approach with 27 semi-structured interviews exploring farmers’ financial decision-making processes. Subsequently, the interview findings were presented to a focus group. Sensemaking theory is adopted as a theoretical lens to develop the empirical findings.

The evidence highlights that FFM has a dual role to play in farmer decision-making. Some FFM activities may act as a cue, which triggers a sensebreaking activity, causing the farmer to enter a process of sensemaking whilst some/other FFM activities are drawn upon to provide a sensegiving role in the sensemaking process. The role of FFM in farmer decision-making is strongly influenced by the decision type (strategic or operational) being undertaken and the farm type (dairy, tillage or beef) in operation.

The literature suggests that the majority of farmers spend little time on financial management. However, there are farmers who have quite a high level of engagement in FFM activities, when undertaking strategic farm expansion decisions. Those FFM activities help them to navigate through operational decision-making and to make sense of their strategic decision-making.

When a crisis strikes, responders need to make sense of it to gain an understanding of its origins, nature and implications. In this way, crisis sensemaking guides the implementation of the response. The purpose of this paper is to focus on the sensemaking questions that responders need to address for achieving effective and efficient crisis management.

Data are drawn from six exercises, in which teams of professionals from different crisis organizations were confronted with two terrorist attacks. Just like in real incidents, these professionals convened in tactical response teams and formulated their response collectively.

The exercises demonstrate that crisis responders do not just have to make sense of the crisis, but also of their own roles and actions. They raise and address three sensemaking questions: What is happening in this crisis? (i.e. situational sensemaking), Who am I in this crisis? (i.e. identity-oriented sensemaking) and How does it matter what I do? (i.e. action-oriented sensemaking).

Crisis preparation tends to focus on plans and systems that accelerate or improve the construction of a situational understanding, while this study suggests the need of more preparatory attention for crisis responders’ roles and actions.

The research extends crisis sensemaking literature beyond the restricted focus on the incident itself by showing that responders are also trying to grasp their own role and how their actions matter when they are engaged in crisis response.

The paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking approach to document moments that precede the initiation of external sustainability communication.

The paper is the outcome of an action research project, where we examine the case of one industrial company that was silent on its multiple sustainability-related practices, but recently decided to become more transparent to the outside world. A processual approach to sensemaking is adopted to show how organisational and non-organisational members actively participated in meaning co-construction.

Corporate silence can be disrupted by triggering events that cause moments of sudden realisation for organisational members, eventually leading to the initiation of sensemaking processes inside the organisation. Once this occurs, the possibility of externally communicating sustainability appears a feasible and strategic approach to pursue. We document how different actors are involved in meaning co-construction and how the entire process of sensemaking unfolds.

A sensemaking approach sheds light on the complexity of sustainability communication, where multiple actors are involved. This is a useful approach to consider in order to couple sustainability with other organisational practices. Moreover, sensemaking opens a window of opportunity for various societal actors' interventions to shape the role and content of sustainability communication.

The paper offers an original, theoretically informed methodological contribution to the literature on sustainability communication by coupling a sensemaking approach with action research. The approach is employed to examine the role of internal organisational actors in sustainability reporting processes, an area that has received scant attention.

Since Weick’s (1993) seminal Mann Gulch paper articulated a collapse of sensemaking, scholars have repeatedly investigated sensemaking downstream of enactment. Motivated by another wildland firefighting tragedy, the tragic loss of 19 firefighters in Arizona in 2013, this study aims to look at enactment itself and reveals that the endogenous creation and re-creation of the wildland fire caused a fatal feedback loop of “trigger traps” leading to perpetual enactment that short-circuited sensemaking. Wildland fires can have unpredictable consequences, which triggers in individual sensemakers a fatal and continuous return to the beginning of the sensemaking process.

This paper’s approach is a case study based on a textual analysis of sources investigating the 2013 Yarnell Hill fire. The authors also carefully compared the Yarnell Hill and Mann Gulch disasters in search of breakdowns in sensemaking that could help us understand why we continue to lose firefighters in the line of duty.

The simultaneously volatile and complex environment at Yarnell illustrates sensemaking antecedents to the study of enactment. The findings suggest ways that organizations – those fighting wildfire or those fighting a global pandemic – can avoid getting trapped in the early stages of enactment and can retain resilience in their sensemaking.

This paper introduces the concept of “trigger traps” to help explain the fatal feedback loop of repeated environmental triggers in the early stages of sensemaking in volatile environments.

The purpose of this article is to address research gaps relating to agency and institutionalism in new institutional theory (NIT) and institutional work (IW) and use the critical sensemaking (CSM) approach to bridge the debates around agency, especially on issues of language and discourse, actor network theory (ANT) and history.

A conceptual analysis of the literature is performed to discuss issues of agency in IW and CSM in organizations, and examples of empirical studies are used to illustrate connectivity, contrast and fusion.

The analysis illustrates points of distance (rather than disconnect), but most importantly, connectivity and the potential for further developments between the literature on IW and CSM.

Discussion around new possibilities to focus on agency has the potential to contribute to humanist thinking about the (agentic) character of organizations and the potential for social change.

The article contributes to the discussion of agency in the organization through a starting point (i.e. CSM) outside of NIT.

The purpose of this research is to explore how an industry is represented in multimodal public media narratives and to explore how this representation subsequently affects the formation of public sense-giving space during a persisting crisis, such as a pandemic. The question asked is: how do the use of multimodality by public service media dynamically shape representations of industry identity during a persisting crisis?

This study made use of a multimodal approach. The verbal and visual media text on the restaurant industry during the COVID-19 pandemic that were published in Finland by the public service media distributor Yle were studied. Data published between March 2020 and March 2022 were analysed. The data consisted of 236 verbal texts, including 263 visuals.

Three narratives were identified– victim, servant and survivor – that construct power relations and depict the identity of the restaurant industry differently. It was argued that multimodal media narratives hold three meaning making functions: sentimentalizing, juxtaposing and nuancing industry characteristics. It was also argued that multimodal public service media narratives have wider implications in possibly shaping the future attractiveness of the industry and organizational members' understanding of their identity.

This research contributes to sensemaking literature in that it explores the role of power – explicitly or implicitly constructed through media narratives during crisis. Furthermore, this research contributes to sensemaking literature in that it shows how narratives take shape multimodally during a continuous crisis, and how this impacts the construction of industry identity.

In this paper, the authors suggest that Central Americans can use entrepreneurship to solve economic uncertainty in their home country and that entrepreneurship can contribute to reducing the number of undocumented migrants to the USA.

The authors first illustrate the context of Central American illegal migration to the USA from a transitional entrepreneurship perspective, the authors address the economic drivers of illegal migration from Central America, which results in marginalization in the USA. Second, the authors build a theoretical model that suggests that Central Americans can improve their entrepreneurial abilities through the entrepreneurial cognitive adjustment mechanism.

Central Americans at risk of illegally migrating to the USA have high entrepreneurial aptitudes. Entrepreneurship can help them avoid the economic uncertainty that drives Central Americans to illegally migrate to the USA and become part of a marginalized community of undocumented immigrants. This conceptual paper introduces an entrepreneurial cognitive adjustment mechanism as a tool for Central Americans to reshape their personalities and increase their entrepreneurial abilities in their home countries. In particular, entrepreneurial intentions reshape the personality characteristics of individuals (in terms of high agreeableness and openness to experiences, as well as low neuroticism) through the entrepreneurial cognitive adjustment mechanism, which consists of reflective action in sensemaking, cognitive frameworks in pattern recognition and coping in positive affect.

This paper studies Central Americans at risk of illegal migration using the lens of transitional entrepreneurship, which advances the understanding of the antecedents to marginalized immigrant communities in the USA and suggests a possible solution for this phenomenon. Besides, the authors build a cognitive mechanism to facilitate the transitional process starting from entrepreneurial intention to reshaping individuals' personality, which further opens individuals' minds to entrepreneurial opportunities. Since entrepreneurial intention applies the same way to all entrepreneurs, the authors' aim of constructing the entrepreneurial intention unfolding process will go beyond transitional entrepreneurship and contribute to intention-action knowledge generation (Donaldson et al., 2021). Moreover, the conceptual study contributes to public policy such that international and local agencies can better utilize resources and implement long-term solutions to the drivers of illegal migration from Central America to the USA.

This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and make sense of sustainability and thereby contribute to the sustainability paradox.

In a case study on IREN, an Italian listed multi-utility with considerable engagements with sustainability, data collection through interviews, e-mails and document analysis revealed contradictions raised by directors and middle managers. Findings were analyzed by iterating with the literature used to frame this study, which combines organizational sensemaking, paradoxes and management control.

The sustainability paradox comprises various facets. Directors and middle managers interpret sustainability differently depending on their role within the organization and their perceptions of the concept itself. Different interpretations thus occur within and across organizational levels and functions, impacting how sustainability is implemented and monitored. The use of parallel management control systems (MCSs) reflects multiple and fragmented sensemaking, which explains the facets of the sustainability paradox.

Although this work illuminates the role played by individuals at top- and middle-management organizational levels and MCSs in relation to the sustainability paradox, more research is needed on how individuals make sense of sustainability at the lowest organizational levels.

Organizations claiming commitment to sustainability must establish communication forms on the practicalities of sustainability throughout the organization to stimulate shared sensemaking and the design and use of inclusive MCSs.

This paper explains why and how organizations unconsciously enact various facets of the sustainability paradox.

Introducing technology at work presents a special challenge as learning is tightly integrated with workplace practices. Current design-based research (DBR) methods are focused on formal learning context and often questioned for a lack of yielding traceable research insights. This paper aims to propose a method that extends DBR by understanding tools as sociocultural artefacts, co-designing affordances and systematically studying their adoption in practice.

The iterative practice-centred method allows the co-design of cognitive tools in DBR, makes assumptions and design decisions traceable and builds convergent evidence by consistently analysing how affordances are appropriated. This is demonstrated in the context of health-care professionals’ informal learning, and how they make sense of their experiences. The authors report an 18-month DBR case study of using various prototypes and testing the designs with practitioners through various data collection means.

By considering the cognitive level in the analysis of appropriation, the authors came to an understanding of how professionals cope with pressure in the health-care domain (domain insight); a prototype with concrete design decisions (design insight); and an understanding of how memory and sensemaking processes interact when cognitive tools are used to elaborate representations of informal learning needs (theory insight).

The method is validated in one long-term and in-depth case study. While this was necessary to gain an understanding of stakeholder concerns, build trust and apply methods over several iterations, it also potentially limits this.

Besides generating traceable research insights, the proposed DBR method allows to design technology-enhanced learning support for working domains and practices. The method is applicable in other domains and in formal learning.