The Impact of COVID-19 on Accounting, Business Practice and Education
Opis
Spis treści
Autor: Joanna Dyczkowska (red.)
ISBN: 978-83-7695-882-8
Rok wydania: 2021
Liczba stron:
Format: B5
Oprawa: Miękka
Wersja elektroniczna: IBUK // EBOOKPOINT
Książka prezentuje wpływ pandemii COVID-19 na rachunkowość, działalność gospodarczą oraz edukację. W poszczególnych rozdziałach przedstawiane są doświadczenia płynące z wielu krajów (w tym m.in. z Brazylii, Francji, Niemiec, Kazachstanu, Polski, Rumunii, Słowacji oraz Włoch) na temat sposobów radzenia sobie ze skutkami pandemii. Książka omawia rządowe, instytucjonalne oraz indywidualne środki, które zostały podjęte w celu przeciwdziałania finansowym, organizacyjnym i społecznym implikacjom kryzysu pandemicznego.
Preface (Joanna Dyczkowska) 11
1. The impact of COVID-19 on accounting practice, research and education environment in the Slovak Republic (Daša Mokošová, Miriama Blahušiaková) 17
1.1. The economic environment in the Slovak Republic 17
1.2. The impact of COVID-19 on accounting practice in the Slovak Republic 18
1.3. The impact of COVID-19 on research in the Slovak Republic 22
1.4. The impact of COVID-19 on accounting education in the Slovak Republic 23
2. Determining the influence of COVID-19-related measures and their latencies on the DAX using ARIMAX and LSTM (Stephan Schneider, Alisa Voss) 30
2.1. The impact of the COVID-19 outbreak on the economy and stock prices 30
2.2. A review of the current studies on the consequences of COVID-19 31
2.3. Research methodology used in examining the impact of the pandemic measures on the DAX 33
2.3.1. Data 33
2.3.2. Pre-processing 33
2.3.3. Models 33
2.4. Presentation of the research results 36
3. The impairment of assets in public sector entities under the COVID-19 pandemic – the case of Romania (Ileana Cosmina Pitulice, Aurelia Ștefănescu) 41
3.1. Discussion on harmonization between Romanian national accounting regulations and IPSAS in the context of the impairment of assets 41
3.2. Presentation of the research methodology 44
3.3. Discussion of the research results 45
4. Information technologies and their influences on management control systems in the times of COVID-19 pandemic (Tomasz Dyczkowski, Joanna Dyczkowska) 52
4.1. Information technologies, management control and the ‘game-changer’ 52
4.2. The theoretical view on the role of ICT in modern companies 53
4.3. The research on ICT and MCS in Poland 56
4.4. Scope of ICT support to organisations at the dawn of the pandemic 58
4.5. Changes in ICT and MCS during the COVID-19 pandemic 60
4.6. General relations between ICT and MCS 62
4.7. The context of relations between ICT and MCS influenced by the COVID-19 pandemic 64
4.8. Information technologies, management control and COVID-19 – the ‘lesson learnt’ 69
5. The impact of the pandemic on the missions of management controllers: A case study (Ali Yilmaz) 75
5.1. The COVID-19 pandemic and the importance of the management controller in a crisis 75
5.2. Management control and its challenges 76
5.3. Adaptation to a crisis 78
5.4. Research methodology applied in the study 80
5.5. Presentation of the research results 82
5.5.1. Personal measures 82
5.5.2. Official measures 83
5.5.3. Key measures 84
5.5.4. Systems in place 85
5.6. Discussion on the research results 87
6. COVID-19: Online education, business and data (Ricardo Luiz Sichel, Gabriel Ralile Figueiredo Magalhães) 91
6.1. The development of new technologies in the face of the COVID-19
pandemic 91
6.2. Impact of the pandemic on society and the digital state 92
6.2.1. Business sector 94
6.2.2. Education 96
6.3. The General Data Protection Law and the new reality 97
7. Moving to blended learning in the post-pandemic era (Hans-Christian Brauweiler, Aida Yerimpasheva) 104
7.1. Online learning in the Kazakhstani educational system 104
7.2. Literature review on the pandemic impact on the learning process in educational institutions 105
7.3. Methodology of research 109
7.4. Presentation of the research findings on the use of digital technologies at Al-Farabi Kazakh National University 109
7.5. Discussion and conclusion 114
8. The impact of the COVID-19 pandemic on accounting education: Perception
of distance learning (Marta Nowak) 121
8.1. COVID-19 and distance learning 121
8.2. General impression of distance learning 123
8.3. Advantages of distance learning 125
8.4. Disadvantages of distance learning 128
8.5. Conclusion 132
9. The pandemic and the adjustments in education: On-line studies in Commercial Law in the administration course (Debora Lacs Sichel, Edifrance Fernandes Nascimento de Souza) 135
9.1. Universities in the face of COVID-19 pandemic 135
9.2. UFRRJ and CEDERJ 136
9.3. The Administration Course 137
9.3.1. Formulating the didactic material 138
9.3.2. Performance evaluations 138
9.4. The study of Commercial Law and the changes due to the pandemic 139
9.5. Education success 139
9.6. Conclusion 142
10. Synchronous and asynchronous approaches in accounting education: A qualitative overview of their benefits, drawbacks and challenges (Edoardo Crocco, Francesca Culasso) 143
10.1. Introduction to asynchronous learning 143
10.2. The challenges of asynchronous learning in accounting education 145
10.3. The asynchronous learning testimonial of postgraduate accounting students 147
10.4. What to expect from the future of synchronous and asynchronous
learning 151
11. Online-only learning during the COVID-19 pandemic: the students’ perspective
(Joanna Krasodomska, Ewelina Zarzycka, Anna Mazurczak-Mąka, Monika Turek-Radwan) 154
11.1. The COVID-19 pandemic and online learning 154
11.2. The impact of the COVID-19 pandemic on the higher education sector 155
11.3. Literature review and research questions 156
11.4. The aim of research and data collection 158
11.5. Research results 158
11.6. Conclusions 163
Conclusion (Joanna Dyczkowska) 168
List of figures 171
List of tables 172