✓ *Develop tolerance for uncertainty*

Uncertainty refers to situations where the amount of information we need is greater than the information we have, and resilient individual has the capacity to make good decisions under these conditions (Mallak 1998). Until a few years ago, the company had public transfers that guaranteed both the ordinary maintenance and the modernization of the network. The uncertainties were almost null because the necessary resources were guaranteed by public transfers. With the cutting of financial resources, the company has started living in an uncertain environment. Currently, most of the revenue (37%) is no longer guaranteed by transfers but depends on the work of the staff. The director says:

*It is a challenge that we must face, our survival depends on what we can do; Certainly we do not have the tools to evaluate what will happen in the future but better to prove that stay still waiting the end.*

At the company level, from management to operators, the uncertainty of the future has become the order of the day. The planning and monitoring of the results for the purpose of survival has entered everyone's mindset. The use of accounting, as highlighted by various respondents, helped to reduce and manage uncertainty. To verify the sustainability of the new business idea, the PSO developed business plan. To do that, the company carried out an in-depth analysis with respect to the needs and availability of the skills able to accompany the company. This allowed the company to understand the availability of the administrative and technical skills needed to carry out the work and therefore the feasibility of the operation. In this phase, the business plan contributed to rationalize the process and thus reduce uncertainty. Considering the high level of uncertainty, the decision was made in some way by inspiration. Various simulations made allowed first of all to rationalize the process and secondly to legitimize the choice towards the public partner. Then, the business plan gave an appearance of feasibility of the new activity. Referring to the business plan, the management control manager stated that:

### *We knew that objectives of the business plan were challenging* ... *The business plan made us believe we could make it.*

At the same time, the budget role and function changed significantly, from a traditional public sector approach, where the budget is commitment based, with a high degree of certainty in particular for the revenues, to a managerial approach with uncertainty of revenues. As such, thee accounting system, on the one hand, has rationalized and legitimized the process of resilience.
