... and devising strategies to sensemake and sensegive about those challenges. Design/methodology/approach This study builds on findings from 32 interviews with auditors and participant observation of interactions between auditors and blockchainers to understand how auditors approached a new audit space...

... the initial stages of the 2008 financial crisis. Drawing on notions from linguistic work, sensemaking, and boundary work literatures, we develop and mobilize a theoretical bricolage (Gendron, 2018) to shed light on how, instead of being understood as an external communication tool, SR could be conceived...

...Lies Bouten; Sophie Hoozée Purpose This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work. Design/methodology/approach To obtain detailed accounts of how...

.../methodology/approach This interpretative paper draws on a collection of 21 interviews with experienced auditors. The analysis first uncovers metaphors that naturally surface within the talk and sensemaking of auditors about OCI (elicited metaphors). The authors then encapsulate these elicited metaphors...

... management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust...

... differently the same reality–staffing. The sensemaking perspective framework is utilized to provide a theoretical structure for the analysis. Findings The understudied organization undergoes constant evolution during the budgetary crisis; data reveal different forms of cues, which activate the sensemaking...

... a live case study of an NPO as the crises caused by the COVID-19 pandemic unfolded. Drawing on a sensemaking perspective that incorporates sensegiving, the authors develop a framework of five types of organisational sensemaking. The authors analyse weekly planning meetings during which managers discussed...

...Oana Apostol; Marileena Mäkelä; Katariina Heikkilä; Maria Höyssä; Helka Kalliomäki; Leena Jokinen; Jouni Saarni Purpose The paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking...