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.

中文翻译：

---

第三部门危机管理和复原力：反思和方向

本文探讨了不时困扰国家和全球社会的重大外部危机给第三部门组织带来的挑战。在此过程中，它揭示了组织危机管理和复原力所涉及的概念和相关问题的多重特征和复杂性。这揭示了共同意义建构、问题识别、响应类型和实施、组织应对和适应、利用战略机会以及组织弹性调节器的重要性。相关见解来自选定的实证研究，涉及非营利组织对一系列重大危机事件的危机反应。引入了问责制和管理控制影响，并提出了会计研究的相关持续议程。