Recent international developments have refuelled the debate on public sector conceptual framework issues. Drawing on the Australian experience, this study surveys stakeholders of public sector financial reports to examine issues of concern in the development of concepts, definitions and...

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...