Organizational Resilience and Management Accounting in Responding to Pandemics

DOI

Bibliographic Information

Other Title
  • パンデミックに対応する組織のレジリエンスと管理会計
  • ―沖縄ツーリストのコロナ禍対応事例―
  • -A case study of OKINAWA TOURIST SERVICE's Response to the COVID-19-
Published
2025
DOI
  • 10.34576/jarsmes.2025.11_64
Publisher
Japan Accounting Association for SMEs

Search this article

Description

<p>This paper examines the relationship between organizational resilience and management accounting through the case of OKINAWA TOURIST SERVICE, operating in the tourism industry during a pandemic. The company's response was analyzed based on two frameworks: absorptive resilience (the ability to absorb shocks and maintain stability) and adaptive resilience (the ability to adapt to new environments). Management accounting supported resource accumulation and rapid decision-making using financial information, and contributed to short-term responses during the crisis. In addition, it enabled the selection and elimination of businesses through profit and loss analysis by department, and promoted the conversion to new businesses and business continuity. This paper shows the role of management accounting information in promoting resilience and deepens the theoretical understanding of organizational responses to pandemics.</p>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390869533691217664
  • DOI
    10.34576/jarsmes.2025.11_64
  • ISSN
    24358789
    2189650X
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

Report a problem

Back to top