Accounting and Business in a Sustainable post-Covid World. New Perspectives and Challenges

Joanna Dyczkowska

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ISBN/ISSN:

978-83-7695-996-2

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2022

Liczba stron:

212

XML:ISBN/ISSN:

ONIX MARC21

Bibliografia:

. Accounting and Business in a Sustainable post-Covid World. New Perspectives and Challenges. Red. Dyczkowska, Joanna . : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2022, 212 s. ISBN 978-83-7695-996-2

Bibliografia refWorks:

RT Book, Whole

SR Electronic(1)

A2 Dyczkowska, J.

T1 Accounting and Business in a Sustainable post-Covid World. New Perspectives and Challenges

PB Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

YR 2022

SN 978-83-7695-996-2

Bibliografia BibTex:

@Book{ 313963, author = "", editor = "Dyczkowska, Joanna", title = "Accounting and Business in a Sustainable post-Covid World. New Perspectives and Challenges", publisher = "Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu", year = "2022", address = "", isbn = "978-83-7695-996-2" }

Bibliografia endNote:

TY - BOOK

AU -

ED - Dyczkowska, Joanna

TI - Accounting and Business in a Sustainable post-Covid World. New Perspectives and Challenges

PB - Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

CY -

PY - 2022

SN - 978-83-7695-996-2

ER -

Netografia (standard APA):

. Red. Dyczkowska, Joanna. Accounting and Business in a Sustainable post-Covid World. New Perspectives and Challenges [baza danych online] : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2022 [dostęp: 15 07 2024]. Dostęp w Ibuk Libra: https://libra.ibuk.pl/reader/accounting-and-business-in-a-sustainable-post-covid-world-new-joanna-dyczkowska-313963.

rachunkowość, wyzwania, biznes, zrównoważony rozwój, Covid-19

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 pand...

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ISBN/ISSN:

978-83-7695-996-2

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2022

Liczba stron:

212

XML:ISBN/ISSN:

ONIX MARC21

Preface (Joanna Dyczkowska)10
1.1. Introductory remarks16
Chapter 1. Sustainability accounting in the Covid-19 pandemic and post-pandemic times (Beata Zyznarska-Dworczak)16
1.2. Sustainable development in the Covid-19 pandemic18
1.3. Sustainability accounting in times of Covid-1920
1.4. Directions of sustainability accounting development23
References25
2.1. Introductory remarks27
Chapter 2. Covid-19 pandemic impact on business: Case of Lithuania (Rasa Subačienė, Daiva Tamulevičienė, Česlovas Christauskas)27
2.2. General overview of economic situation in Lithuania28
2.3. Lithuanian Covid-19 support tools31
2.4. Analysis of Covid-19 impact on business34
References39
Appendix 141
Appendix 244
3.1. Legislative changes connected with accounting in the Slovak Republic during Covid-19 pandemic period46
Chapter 3. Legislative development and its impact on the digitisation in accounting practice in the Slovak Republic during the Covid-19 pandemic period (Daša Mokošová, Miriama Blahušiaková)46
3.2. The digitalisation of accounting related to the Slovak legislative changes53
3.3. The digitalisation of accounting in business practice – research results55
References59
4.1. The legacy of the pandemic period for the digitisation of businesses61
Chapter 4. The post-Covid world legacy: Business digitisation in Brazil and the deve opment of data protection (Ricardo Luiz Sichel, Gabriel Ralile de Figueiredo Magalhães)61
4.2. Business digitisation around the world62
4.3. The development of data protection: Post-Covid world legacy for business in Brazil68
References72
5.1. Optimisation and failure74
Chapter 5. Failing successfully – theoretical foundations of failure management strategies (Tomasz Dyczkowski, Mathias Eickhoff)74
5.2. Failure in business75
5.3. Anatomy of failure77
5.4. The manageability of failure78
5.5. The challenges of a changing world79
5.6. Failure strategy archetypes – the proposal81
References84
Chapter 6. Exploring failure management strategies in the international context (Tomasz Dyczkowski, Matthias Eickhoff, Richardo Luiz Sichel, Andrew Turnbull, Maija Suonpää, Tiit Elenurm)86
6.1. The design of the study on failure perception among employees of business organisations87
6.2. Failure management strategies92
6.3. Factors influencing failure management strategies93
6.4. Narrative analysis of exemplary fail situations99
6.5. The conclusions of the empirical study107
References108
7.1. Introductory remarks110
Chapter 7. Effectiveness of Polish discriminant models in the analysis of companies listed on the Warsaw Stock Exchange (Robert Kowalak)110
7.2. The reasons for the bankruptcy111
7.3. Polish discriminant models113
7.4. Assessment of the risk of bankruptcy of selected companies listed on the Warsaw Stock Exchange117
References121
8.1. The company’s strategy formulation in the post-Covid world123
Chapter 8. Extending the Balanced Scorecard with additional perspectives in the post-Covid world (Maria Nieplowicz)123
8.2. The Balanced Scorecard as an element of strategic management in a crisis126
8.3. Extending the Balanced Scorecard as a response to the crisis128
8.4. The Balanced Scorecard extension models131
References134
9.1. The essence and importance of district heating systems in meeting the demand for heat137
Chapter 9. Management aspects of the district heating systems’ transformation towards climate neutrality (Marcin Wierzbiński)137
9.2. Theoretical assumptions of the Multi-Level Perspective (MLP) in determining the transformation directions of the economy sector140
9.3. The MLP analysis in planning scenarios of DHS transformation143
9.4. Business model renewal aimed at transforming DHS155
References163
10.1. The energy market in the face of Covid-19 pandemic165
Chapter 10. The condition of the Polish energy sector in a post-pandemic environment (Aleksandra Łakomiak)165
10.2. Research methodology166
10.3. The impacts of the pandemic on the European and national economy167
10.4. Characteristics of the energy market170
10.5. Energy sector: Finance data analysis172
10.6. Factors affecting the financial situation and investment decisions – summary180
References183
11.1. Introductory remarks186
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)186
11.2. What have we learned as teachers from the online learning experiment?188
11.3. What have the students learned from the learning experiment?190
11.4. What could be improved from the teacher’s or student’s perspectives?193
References194
12.1. Evolution of accounting and accounting-related jobs196
Chapter 12. The Covid-19 and distance learning impact on the accounting students (Marta Nowak)196
12.2. Research design 196 12.3. Best and worst experiences of distance education198
12.4. Attitudes towards group work202
12.5. Postulates204
References208
Conclusions (Joanna Dyczkowska)210
List of figures211
List of tables211