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The purpose of this exploratory study is to investigate why and how public health agencies employed social media during coronavirus disease 2019 (COVID-19) outbreak to foster public engagement and dialogic accounting.

The authors analysed the official Facebook pages of the leading public agencies for health crisis in Italy, United Kingdom and New Zealand and they collected data on the number of posts, popularity, commitment and followers before and during the outbreak. The authors also performed a content analysis to identify the topics covered by the posts.

Empirical results suggest that social media has been extensively used as a public engagement tool in all three countries under analysis but – because of legitimacy threats and resource scarcity – it has also been used as a dialogic accounting tool only in New Zealand. Findings suggest that fake news developed more extensively in contexts where the public body did not foster dialogic accounting.

Public agencies may be interested in knowing the pros and cons of using social media as a public engagement and dialogic accounting tool. They may also leverage on dialogic accounting to limit fake news.

This study is one of the first to look at the nature and role of social media as an accountability tool during public health crises. In many contexts, COVID-19 forced for the first time public health agencies to heavily engage with the public and to develop new skills, so this study paves the way for numerous future research ideas.

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

The main aim of this chapter is to analyse whether recent economic developments in Central and Eastern European countries have been subjected to a typical process of Dutch Disease (DD). We investigate the impact of foreign aid and other external inflows on the economies of these countries through their effect on the real exchange rate (RER).

After a review of the literature on the DD, we apply robust new generation augmented Dickey-Fuller (ADF) tests, and autoregressive distributed lag models following the methodology of Arellano and Bond (1991) and Blundell and Bond (1998) to establish the impact of capital inflows on output growth for the period 2003–2013.

We find no significant role for financial costs in the determination of the RER in the integration process of these countries. The evidence supports a positive influence of external capital inflows, and in particular European structural funds, on the determination of RER. This positive influence also extends to non-tradable goods and public investments.

In order to promote medium-long run sustainability, Central and Eastern European countries should carefully apply European funds in a way that does not bring about higher internal prices, or, if possible, control the nominal exchange rate in accordance. They must invest more in the higher qualification of human resources, research and development, innovation, entrepreneurship and industrial clusters, in view of the development of the tradable sector.

It is the first chapter that analyses the presence of DD originated by European structural funds and external inflows of funds for this group of countries.

The purpose of this paper is to examine global trajectories, dynamics, and tendencies of software piracy to ease the benchmarking of current efforts toward harmonizing the standards and enforcements of intellectual property rights (henceforth IPRs) protection worldwide.

For that purpose, the authors estimate dynamic panel data models for 99 countries over the period 1994-2010.

The main finding suggest that, a genuine timeframe for standardizing IPRs laws in the fight against software piracy is most feasible within a horizon of 4.3-10.4 years. In other words, full (100 percent) convergence within the specified timeframe will mean the enforcements of IPRs regimes without distinction of nationality or locality within identified fundamental characteristics of software piracy. The absence of convergence (in absolute and conditional terms) for the World panel indicates that, blanket policies may not be effective unless they are contingent on the prevailing trajectories, dynamics and tendencies of software piracy. Policy implications and caveats are also discussed.

It is the first attempt to empirically assess the convergence of IPRs systems across countries.

The doctrine of coincidentia oppositorum (the coincidence of opposites), the interpenetration, interdependence and unification of opposites has long been one of the defining characteristics of mystical (as opposed to philosophical) thought. Mystics of various persuasions have generally held that such paradoxes are the best means of expressing within language, truths about a whole that is sundered by the very operation of language itself. Any effort, it is said, to analyze these paradoxes and provide them with logical sense is doomed from the start because logic itself rests upon assumptions, such as the principles of non-contradiction and excluded middle, that are violated by the mystical ideas.

Mathematical development of a dialectical logic with truth-values in a complex field.

The coincidentia oppositorum is a common trope in many religious traditions, particularly those with a mystical or initiatory aspect, and fields of knowledge such as Psychology and Quantum Physics, with wave-particle duality. The aim of this paper is to present a mathematical theory of the coincidence of opposites, and where truth-values are expressed in a complex field. A propositional coincidentia oppositorum algebra is developed.

Although the literature of paraconsistent logics is abundant, the authors think that this is the first time that a dialectical logic has been developed with truth-values belonging to a complex field. The impossibility of reaching an absolute truth from opposite propositions is discovered, both being true, because of the existence of irrational numbers in the truth-values.

The purpose of this paper is to discuss the dynamics of the evolution of damage to the residential buildings within the city walls of Norcia during the six-month seismic swarm that hit Central Italy in the period 24th August 2016 to end of January 2019. This is accomplished by comparing the damage recorded by the Italian Civil Protection usability form (AEDES form) during this period after each event.

First, these outputs are compared with a qualitative assessment conducted by means of omnidirectional camera (ODC) imagery collected on site by the authors, to explore the ability of this technology to support post-earthquake damage assessment. The damage level attributed with these two techniques is then further compared with the output of the analytical vulnerability assessment method FaMIVE, which allows to correlate damage to vulnerability. Specifically, the objective is to investigate the efficacy and performance of historic and recent strengthening interventions.

Results show that there is a good correspondence between AeDES and ODC assessments for low to medium damage grades (DG). Discrepancies in higher DGs are discussed in light of the different levels of information that can be recorded by using the two tools. The efficacy of strengthening is also well captured by the FaMIVE method. The procedure estimates a decrease of almost 40, 25 and 20 per cent of the total number of buildings failing out-of-plane, respectively, for the three seismic events considered, when restraining elements are in action.

The analysis conducted in this work make use of deterministic values of Norcia’s masonry fabric characteristics that have been found in literature, thus implying that neither the probabilistic aspects nor the related uncertainties have been properly investigated and addressed. However, this limitation is to be considered within the more general context of the legislation for the preservation of historic buildings which limits substantially any type of semi-destructive tests, hence limiting the reliability of the values available in literature. This in turn affects the decisions informing the design and implementation of strengthening interventions which can be confidently considered reliable and effective.

The paper addresses for the first time a systematic investigation of damage progression in historic masonry structures, part of urban aggregates in heritage cities. The current urban fabric is discussed in view of historic building codes as the basis for determining the present seismic vulnerability of the historic city centre of Norcia. The study provides new data sets for the city of Norcia and develops a statistical correlation between cumulative damage and analytical vulnerability functions for heritage buildings exposed to a swarm of earthquakes. The analytical assessment of the effect of historic strengthening is totally novel.

This study aims to evaluate the impact of sustainable strategic planning and management (SSPM) on sustainable performance (ecological, social and economic) among micro, small and medium enterprises (MSME) in the culinary sector in Southeast Asia (SEA).

This study used a quantitative approach surveying 300 halal-certified MSMS culinary businesses in the SEA region. Data were gathered using an online survey platform and analyzed using the partial least squares structural equation modeling technique.

Green management (GRM), digital transformation management (DTM) and Halal Business Management (HBM) exert a significant influence on SSPM. Furthermore, SSPM positively influences the sampled halal culinary MSMEs’ ecological, social and economic performances in SEA. The study also reveals that GRM, DTM and HBM positively influence Islamic ethics compliance and good governance.

This study sheds light on the often-ignored MSME business in the halal culinary sector in SEA. Examining sustainable and strategic planning synergy strengthens the development of a comprehensive framework for SSPM and could encourage more MSMEs to practice sustainable business operations. Moreover, the research also underlines the urgent need to harmonize halal standards in the SEA region. The approach would intensify multilateral support for economic growth and halal trade between SEA countries and beyond.

This study addresses the research gap in the strategic and sustainable management of halal culinary MSMEs within the developing and vast SEA economic region. This research is among the few, if not the first, that combines the GRM, DTM and HBM influence on SSPM and examines the impact on sustainable, ethical and good governance performances. The insights derived from this study contribute to formulating robust, sustainable policies, fostering avenues for sustainable initiatives and enhancing regional and global cooperation for a sustainable future.