ACCOUNTING AND BUSINESS IN A SUSTAINABLE POST-COVID WORLD: NEW PERSPECTIVES AND CHALLENGES ACCOUNTING AND BUSINESS IN A SUSTAINABLE POST-COVID WORLD: NEW PERSPECTIVES AND CHALLENGES

ISBN: 978-83-7695-996-2

211 stron
format: B5
oprawa: miękka
Rok wydania: 2022

Książka zwraca uwagę na wyzwania i perspektywy w obszarze rachunkowości i biznesu w kontekście zrównoważonego rozwoju w erze postpandemicznej. Zaprezentowano w niej długofalowe spojrzenie na efekty globalnego kryzysu zdrowotnego. Wskazano, że pandemia Covid-19 może być postrzegana jako istotny czynnik napędzający zmiany organizacyjne, gospodarcze i społeczne. Publikacja może zainteresować badaczy rachunkowości i zarządzania, doktorantów i studentów studiów społeczno-ekonomicznych, a także praktyków gospodarczych.

SPIS TREŚCI

Preface (Joanna Dyczkowska)

Chapter 1
Sustainability accounting in the Covid-19 pandemie and post-pandemic times (Beata Zyznarska-Dworczak)
1.1. Introductory remarks
1.2. Sustainable development in the Covid-19 pandemie
1.3. Sustainability accounting in times of Covid-19
1.4. Directions of sustainability accounting development
References

Chapter 2
Covid-19 pandemie impact on business: Case of Lithuania (Rasa Subaciene, Daiva Tamuleviciene, Cesloras Christauskas)
2.1. Introductory remarks
2.2. General overview of economic situation in Lithuania
2.3. Lithuanian Covid-19 support tools
2.4. Analysis of Covid-19 impact on business
References
Appendix 1
Appendix 2

Chapter 3
Legislative development and its impact on the digitisation in accounting
practice in the Slovak Republic during the Covid-19 pandemie period
(Dasa Mokosova, Miriama Blahusiakova)
3.1. Legislative changes connected with accounting in the Slovak Republic
during Covid-19 pandemie period
3.2. The digitalisation of accounting related to the Slovak legislative changes
3.3. The digitalisation of accounting in business practice - research results
References

Chapter 4
The post-Covid world legacy: Business digitisation in Brazil and the development of data protection (Ricardo Luiz Sichel, Gabriel Ralile de Figueiredo Magalhaes)
4.1. The legacy of the pandemie period for the digitisation of businesses
4.2. Business digitisation around the world
4.3. The development of data protection: Post-Covid world legacy for business in Brazil
References

Chapter 5
Failing successfully - theoretical foundations of failure management strategies (Tomasz Dyczkowski, Mathias Eickhoff)
5.1. Optimisation and failure
5.2. Failure in business
5.3. Anatomy of failure
5.4. The manageability of failure
5.5. The challenges of a changing world
5.6. Failure strategy archetypes - the proposal
References

Chapter 6
Exploring failure management strategies in the international context (Tomasz Dyczkowski, Matthias Eickhoff, Richardo Luiz Sichel, Andrew Turnbull, Maija
Suonpaa, Tiit Elenurm)
6.1. The design of the study on failure perception among employees of business organisations
6.2. Failure management strategies
6.3. Factors influencing failure management strategies
6.4. Narrative analysis of exemplary fail situations
6.5. The conclusions of the empirical study
References

Chapter 7
Effectiveness of Polish discriminant models in the analysis of companies listed on the Warsaw Stock Exchange (Robert Kowalak)
7.1. Introductory remarks
7.2. The reasons for the bankruptcy
7.3. Polish discriminant models
7.4. Assessment of the risk of bankruptcy of selected companies listed on the Warsaw Stock Exchange
References

Chapter 8
Extending the Balanced Scorecard with additional perspectives in the post-Covid world (Maria Nieplowicz)
8.1. The companys strategy formulation in the post-Covid world
8.2. The Balanced Scorecard as an element of strategie management in a crisis
8.3. Extending the Balanced Scorecard as a response to the crisis
8.4. The Balanced Scorecard extension models
References

Chapter 9
Management aspects of the district heating systems‘ transformation towards
climate neutrality (Marcin Wierzbiński)
9.1. The essence and importance of district heating systems in meeting th< demand for heat
9.2. Theoretical assumptions of the Multi-Level Perspective (MLP) in determining the transformation direetions of the economy sector
9.3. The MLP analysis in planning scenarios of DHS transformation
9.4. Business model renewal aimed at transforming DHS
References

Chapter 10
The condition of the Polish energy sector in a post-pandemic environment
(Aleksandra Łakomiak)
10.1. The energy market in the face of Covid-19 pandemie
10.2. Research methodology
10.3. The impacts of the pandemie on the European and national economy
10.4. Characteristics of the energy market
10.5. Energy sector: Finance data analysis
10.6. Factors affecting the financial situation and investment decisions - summary
References

Chapter 11
Remote learning and its perspectives in higher education in the Brazilian Context (Debora Lacs Sichel, Joelson Gomes, Rita de Cassia Claudiano Cabral Pinto)
11.1. Introductory remarks
11.2. What have we learned as teachers from the online learning experiment?
11.3. What have the students learned from the learning experiment?
11.4. What could be improved from the teachers or students perspectives?
References

Chapter 12
The Covid-19 and distance learning impact on the accounting students (Marta Nowak)
12.1. Evolution of accounting and accounting-related jobs
12.2. Research design
12.3. Best and worst experiences of distance education
12.4. Attitudes towards group work
12.5. Postulates
References

Conclusions (Joanna Dyczkowska)

List of figures

List of tables