Accounting and Resilience: critical perspectives on building and evaluating resilience in uncertain times

Éditeurs invités

• Laura Mazzola, Royal Holloway Business School
• Leonardo Rinaldi, Royal Holloway Business School
• Ileana Steccolini, University of Essex
• Martina Linnenluecke, University of Technology Sydney

Synthèse

Resilience studies highlight the capacity of social and ecological systems to adjust, recover, and thrive despite adversity. Recent literature emphasises resilience as a multidimensional construct, covering individual, organisational, and system levels and extending across supply chains, financial management, and leadership dynamics. Resilience is seen as a valuable asset and forms part of a broader trend towards strength-based as opposed to deficit models of development. The concept of resilience has gained substantial traction across disciplines, particularly as we face increasing disruptions from economic, social, and environmental crises.

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Thèmes proposés

• Accounting for and of Resilience: examining how resilience is constructed, measured, and communicated through accounting and accountability practices and whose interests it serves.
• Interdisciplinary perspectives: integrating resilience thinking from natural and social sciences into accounting frameworks.
• Constructing resilient systems: investigating how accounting defines and constructs the boundaries of 'systems' (e.g., organisational, community, or social-ecological) when conceptualising, calculating and reporting resilience.
• Politics of resilience: deconstructing resilience as a technical concept and highlighting its political and ethical dimensions.
• Accountability and resilience: exploring how accountability mechanisms can be designed to incorporate resilience metrics and their implications.
• Auditing and resilience: questioning whether auditing captures resilience complexities or reinforces narrow compliance-driven views.
• Resilient economy: analysing accounting's role in building sustainable, equitable, and stable economic systems.
• Theoretical contributions: developing critical theoretical models that challenge dominant resilience paradigms.
• Empirical studies: applying qualitative or quantitative methods to examine how resilience is operationalised in practice.