Purpose: Drawing upon Abrahamson's (1991) typology of innovation diffusion, this study aims to investigate the factors underpinning diffusion of sustainability key performance indicators (SKPIs) in a developing country. Design/methodology/approach: A qualitative study was conducted in Sri Lanka...

Purpose: The purpose of this paper is to explore the role of accounting in shaping charities' financial resilience during the COVID-19 crisis. Design/methodology/approach: A case study of a charity was conducted. The financial resilience framework (Barbera et al., 2017) was applied to explore...

Purpose: This paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for...