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Empirically, this paper questions whether accounting can help cope with crisis and preserve some form of feminist ideals. Theoretically, this paper aims to explore how accounting affects the division of emotional work in times of crisis.

The paper relies on a qualitative study that investigates “life under lockdown” during the COVID crisis and focuses on middle-class well-educated couples aspiring for some form of gender equality and who introduced accounting tools (schedules, charts, to-do-lists, etc.) in their daily life to achieve it.

The paper argues that accounting tools are not able to prevent couples from adopting traditional ways of carrying out emotional work. By favoring the masculine way of displaying emotions, they make invisible women's efforts for comforting. They even mask the unequal distribution of emotional work under some form of “neoliberal equality”. Also, in a context where middle-class standards are perceived as crucial to meet for both parents to keep their social position, accounting tools, by holding parents accountable for these standards, let no time to find alternative ways of living. Consequently, traditional roles become impossible to reverse.

The paper investigates accounting, gender and emotions by showing the importance of making emotional work visible at a household but also at an organizational and societal level. It calls for an “integrative” emotional display that is crucial for resilience in times of crisis and invites to challenge neoliberal middle-class standards that make household life difficult for most women. Theoretically, it invites for further exploring how accounting tools are constructed and negotiated and how unpredictable elements of life other than emotions affect gender when accounting tools are introduced in times of crisis.

This article contributes to the literature on gender-in-accounting by introducing the concept of emotional work and showing how accounting tools affect the gendered division of emotional work in praxis.

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.

To modify a conventional evacuated tube, an improved asymmetric U-type evacuated tube (AUET) is proposed. This study aims to investigate the thermal and hydrodynamic performances of a modified tube and determine the optimal structural form.

Based on the variation of fluid proprieties with temperature, the formulated numerical model was validated and then deployed to investigate the natural circulation in the evacuated tubes. A dimensionless number was proposed to quantify the stratification effect. The influence of the degree of asymmetry of U-type evacuated tubes on the flow patterns, mass flow rate, temperature distribution, thermal stratification and energy conversion efficiency was studied.

When the degree of asymmetry is large, a higher velocity and better thermal stratification are achieved, thereby avoiding stagnant water at the bottom of the tubes simultaneously. Compared with the conventional evacuated tube, the improved evacuated tube exhibited a higher thermal efficiency.

The originally proposed AUET was proven to have better performance in avoiding stagnant water, reducing fluid mixing and improving the heat transfer efficiency.