THE IMPACT OF COVID-19 ON ACCOUNTING, BUSINESS PRACTICE AND EDUCATION

ISBN: 978-83-7695-882-8   170 stron format: B5 oprawa: miękka Rok wydania: 2021

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.

SPIS TREŚCI

Preface (Joanna Dyczkowska)

1. The impact of COVID-19 on accounting practice, research and education environment in the Slovak Republic (Dasa Mokosova, Miriama Blahusiakova)
1.1. The economic environment in the Slovak Republic
1.2. The impact of COVID-19 on accounting practice in the Slovak Republic
1.3. The impact of COVID-19 on research in the Slovak Republic
1.4. The impact of COVID-19 on accounting education in the Slovak Republic

2. Determining the influence of COVID-19-related measures and their latencies on the DAX using ARIMAX and LSTM (Stephan Schneider, Alisa Voss)
2.1. The impact of the COVID-19 outbreak on the economy and stock prices
2.2. A review of the current studies on the consequences of COVID-19
2.3. Research methodology used in examining the impact of the pandemic measures on the DAX
2.3.1. Data
2.3.2. Pre-processing
2.3.3. Models
2.4. Presentation of the research results

3. The impairment of assets in public sector entities under the COVID-19 pandemic - the case of Romania (Ileana Cosmina Pitulice, Aurelia Stefanescu)
3.1. Discussion on harmonization between Romanian national accounting regulations and IPSAS in the context of the impairment of assets
3.2. Presentation of the research methodology
3.3. Discussion of the research results

4. Information technologies and their influences on management control systems in the times of COVID-19 pandemic (Tomasz Dyczkowski, Joanna Dyczkowska)
4.1. Information technologies, management control and the ‘game-changer‘
4.2. The theoretical view on the role of ICT in modern companies
4.3. The research on ICT and MCS in Poland
4.4. Scope of ICT support to organisations at the dawn of the pandemic
4.5. Changes in ICT and MCS during the COVID-19 pandemic
4.6. General relations between ICT and MCS
4.7. The context of relations between ICT and MCS influenced by the COVID-19 pandemic
4.8. Information technologies, management control and COVID-19 - the ‘lesson learnt‘

5. The impact of the pandemic on the missions of management controllers: A case study (Ali Yilmaz)
5.1. The COVID-19 pandemic and the importance of the management controller in a crisis
5.2. Management control and its challenges
5.3. Adaptation to a crisis
5.4. Research methodology applied in the study
5.5. Presentation of the research results
5.5.1. Personal measures
5.5.2. Official measures
5.5.3. Key measures
5.5.4. Systems in place
5.6. Discussion on the research results

6. COVID-19: Online education, business and data (Ricardo Luiz Sichel, Gabriel Ralile Figueiredo Magalhaes)
6.1. The development of new technologies in the face of the COVID-19
pandemic
6.2. Impact of the pandemic on society and the digital state
6.2.1. Business sector
6.2.2. Education
6.3. The General Data Protection Law and the new reality

7. Moving to blended learning in the post-pandemic era (Hans-Christian Brauweiler, Aida Yerimpasheva)
7.1. Online learning in the Kazakhstani educational system
7.2. Literature review on the pandemic impact on the learning process in educational institutions
7.3. Methodology of research
7.4. Presentation of the research findings on the use of digital technologies at Al-Farabi Kazakh National University
7.5. Discussion and conclusion

8. The impact of the COVID-19 pandemic on accounting education: Perception
of distance learning (Marta Nowak)
8.1. COVID-19 and distance learning
8.2. General impression of distance learning
8.3. Advantages of distance learning
8.4. Disadvantages of distance learning
8.5. Conclusion

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)
9.1. Universities in the face of COVID-19 pandemic
9.2. UFRRJ and CEDERJ
9.3. The Administration Course
9.3.1. Formulating the didactic material
9.3.2. Performance evaluations
9.4. The study of Commercial Law and the changes due to the pandemic
9.5. Education success
9.6. Conclusion

10. Synchronous and asynchronous approaches in accounting education: A qualitative overview of their benefits, drawbacks and challenges (Edoardo Crocco, Francesca Culasso)
10.1. Introduction to asynchronous learning
10.2. The challenges of asynchronous learning in accounting education
10.3. The asynchronous learning testimonial of postgraduate accounting students
10.4. What to expect from the future of synchronous and asynchronous
learning

11. Online-only learning during the COVID-19 pandemic: the students‘ perspective
(Joanna Krasodomska, Ewelina Zarzycka, Anna Mazurczak-Mąka, Monika Turek-Radwan)
11.1. The COVID-19 pandemic and online learning
11.2. The impact of the COVID-19 pandemic on the higher education sector
11.3. Literature review and research questions
11.4. The aim of research and data collection
11.5. Research results
11.6. Conclusions

Conclusion (Joanna Dyczkowska)

List of figures

List of tables