Third sector crisis management and resilience: Reflections and directions

This paper examines the challenges posed to third sector organizations by major external crises that from time to time beset national and global communities. In so doing, it unpacks the multiple characteristics and complexities of concepts and related issues involved in organizational crisis management and resilience. This reveals the importance of shared sensemaking, issue identification, response types and implementation, organizational coping and adaptation, exploiting strategic opportunities, and conditioners of organizational resilience. Related insights are drawn from selected empirical studies involving non-profit organizational crisis responses to a range of major crisis events. Accountability and management control implications are induced, and a relevant ongoing agenda for accounting research is presented.