The Impact of COVID-19 on Accounting, Business Practice and Education

Joanna Dyczkowska

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ISBN/ISSN:

978-83-7695-882-8

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2021

Liczba stron:

173

XML:ISBN/ISSN:

ONIX MARC21

Bibliografia:

. The Impact of COVID-19 on Accounting, Business Practice and Education. Red. Dyczkowska, Joanna . : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2021, 173 s. ISBN 978-83-7695-882-8

Bibliografia refWorks:

RT Book, Whole

SR Electronic(1)

A2 Dyczkowska, J.

T1 The Impact of COVID-19 on Accounting, Business Practice and Education

PB Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

YR 2021

SN 978-83-7695-882-8

Bibliografia BibTex:

@Book{ 258232, author = "", editor = "Dyczkowska, Joanna", title = "The Impact of COVID-19 on Accounting, Business Practice and Education", publisher = "Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu", year = "2021", address = "", isbn = "978-83-7695-882-8" }

Bibliografia endNote:

TY - BOOK

AU -

ED - Dyczkowska, Joanna

TI - The Impact of COVID-19 on Accounting, Business Practice and Education

PB - Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

CY -

PY - 2021

SN - 978-83-7695-882-8

ER -

Netografia (standard APA):

. Red. Dyczkowska, Joanna. The Impact of COVID-19 on Accounting, Business Practice and Education [baza danych online] : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2021 [dostęp: 22 07 2024]. Dostęp w Ibuk Libra: https://libra.ibuk.pl/reader/the-impact-of-covid-19-on-accounting-business-practice-and-education-joanna-dyczkowska-258232.

Business, accounting, Covid-19, remote work, remote school

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, R...

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ISBN/ISSN:

978-83-7695-882-8

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2021

Liczba stron:

173

XML:ISBN/ISSN:

ONIX MARC21

Preface (Joanna Dyczkowska)12
1. The impact of COVID-19 on accounting practice, research and education environment in the Slovak Republic (Daša Mokošová, Miriama Blahušiaková)18
1.1. The economic environment in the Slovak Republic18
1.2. The impact of COVID-19 on accounting practice in the Slovak Republic19
1.3. The impact of COVID-19 on research in the Slovak Republic23
1.4. The impact of COVID-19 on accounting education in the Slovak Republic24
2. Determining the influence of COVID-19-related measures and their latencies on the DAX using ARIMAX and LSTM (Stephan Schneider, Alisa Voss) 31
2.1. The impact of the COVID-19 outbreak on the economy and stock prices31
2.2. A review of the current studies on the consequences of COVID-1932
2.3. Research methodology used in examining the impact of the pandemic measures on the DAX34
2.3.1. Data34
2.3.2. Pre-processing34
2.3.3. Models34
2.4. Presentation of the research results37
3. The impairment of assets in public sector entities under the COVID-19 pandemic – the case of Romania (Ileana Cosmina Pitulice, Aurelia Ștefănescu) 42
3.1. Discussion on harmonization between Romanian national accounting regulations and IPSAS in the context of the impairment of assets42
3.2. Presentation of the research methodology45
3.3. Discussion of the research results46
4. Information technologies and their influences on management control systems in the times of COVID-19 pandemic (Tomasz Dyczkowski, Joanna Dyczkowska) 53
4.1. Information technologies, management control and the ‘game-changer’53
4.2. The theoretical view on the role of ICT in modern companies54
4.3. The research on ICT and MCS in Poland57
4.4. Scope of ICT support to organisations at the dawn of the pandemic59
4.5. Changes in ICT and MCS during the COVID-19 pandemic61
4.6. General relations between ICT and MCS63
4.7. The context of relations between ICT and MCS influenced by the COVID-19 pandemic65
4.8. Information technologies, management control and COVID-19 – the ‘lesson learnt’70
5. The impact of the pandemic on the missions of management controllers: A case study (Ali Yilmaz) 76
5.1. The COVID-19 pandemic and the importance of the management controller in a crisis76
5.2. Management control and its challenges77
5.3. Adaptation to a crisis79
5.4. Research methodology applied in the study81
5.5. Presentation of the research results83
5.5.1. Personal measures83
5.5.2. Official measures84
5.5.3. Key measures85
5.5.4. Systems in place86
5.6. Discussion on the research results88
6. COVID-19: Online education, business and data (Ricardo Luiz Sichel, Gabriel Ralile Figueiredo Magalhães)92
6.1. The development of new technologies in the face of the COVID-19 pandemic92
6.2. Impact of the pandemic on society and the digital state93
6.2.1. Business sector95
6.2.2. Education97
6.3. The General Data Protection Law and the new reality98
7. Moving to blended learning in the post-pandemic era (Hans-Christian Brauweiler, Aida Yerimpasheva) 105
7.1. Online learning in the Kazakhstani educational system105
7.2. Literature review on the pandemic impact on the learning process in educational institutions106
7.3. Methodology of research110
7.4. Presentation of the research findings on the use of digital technologies at Al-Farabi Kazakh National University110
7.5. Discussion and conclusion115
8. The impact of the COVID-19 pandemic on accounting education: Perception of distance learning (Marta Nowak) 122
8.1. COVID-19 and distance learning122
8.2. General impression of distance learning124
8.3. Advantages of distance learning126
8.4. Disadvantages of distance learning129
8.5. Conclusion133
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) 136
9.1. Universities in the face of COVID-19 pandemic136
9.2. UFRRJ and CEDERJ137
9.3. The Administration Course138
9.3.1. Formulating the didactic material139
9.3.2. Performance evaluations139
9.4. The study of Commercial Law and the changes due to the pandemic140
9.5. Education success140
9.6. Conclusion143
10. Synchronous and asynchronous approaches in accounting education: A qualitative overview of their benefits, drawbacks and challenges (Edoardo Crocco, Francesca Culasso)144
10.1. Introduction to asynchronous learning144
10.2. The challenges of asynchronous learning in accounting education146
10.3. The asynchronous learning testimonial of postgraduate accounting students148
10.4. What to expect from the future of synchronous and asynchronous learning152
11. Online-only learning during the COVID-19 pandemic: the students’ perspective (Joanna Krasodomska, Ewelina Zarzycka, Anna Mazurczak-Mąka, Monika Turek-Radwan)155
11.1. The COVID-19 pandemic and online learning155
11.2. The impact of the COVID-19 pandemic on the higher education sector156
11.3. Literature review and research questions157
11.4. The aim of research and data collection159
11.5. Research results159
11.6. Conclusions164
Conclusion (Joanna Dyczkowska)169
List of figures172
List of tables173

Preface

preliminarymanagementevaluationregardingtheentity’sabilitytocontinueas

agoingconcern,aswellasanychangestotheentity’sinternalcontrolsystemdue

toCOVID-19.Anothermoremundaneproblemisrelatedtoauditor’saccessto

sufficientlyappropriateauditevidence.Duetothemovementrestrictions,theycould

notvisitthepremisesoftheauditedcompanyinmost,ifnotall,cases.Thismayhave

causedsomepracticalchallengesforobtainingphysicalformsofevidence(ACCA,

2020).

Finally,theongoingCOVID-19crisishasforcedteachersandstudentstoshiftto

onlineteaching,learning,andassessmentenvironmentwithlittleornopriornotice.

Thisnewsituationcanbestressfulforbothsidesandwasrelatedto“thesuddenness

ofthechangesanduncleargoals;lackofinstitutionalguidance;lackoffamiliarity

with/competenceinonlinelearningplatformsandtools;concernsforstudents’well-

-being;technology-relatedproblems”(Sangster,Stoner,andFlood2020,p.446).

Ontheotherhand,ithaspromptedseveralquestionsaboutstudents’preferencesfor,

andsatisfactionwith,differentformsoflearning,andtheimpactofdifferentdelivery

modesonstudentengagement,alienation,performanceandachievements(Sangster

etal.2020).

Themainobjectiveofthismonographwastoprovideaninsightintothe

implicationsoftheCOVID-19pandemiconaccounting,businesspracticeand

education.Themonographconsistsofelevenchaptersthatpresenthowparticular

governments,institutionsandbusinessorganizationshaverespondedtothehealth

crisis,whilesimultaneouslytryingtomaintainpublic’sconfidenceandcontinuityof

theircurrentoperations.

Thefirstchapteridentifiesandanalysesthecurrentimpactoftheeconomic

lockdownandchangesinlegislationonentitiesintheSlovakRepublic.The

authorsanalysedhowthegovernmentremedieshaveinfluencedaccountingpractice

andaccountingeducationatSlovakuniversities,particularlyattheUniversityof

EconomicsinBratislava,whichshiftedfromtraditionalclassroomstoonlineteaching

platforms.TheSlovakRepublichastakenseveralmeasurestopreventnegative

consequencesoftheCOVID-19pandemic,amongothers,byprovidingfinancial

relieftocompanies.Thissituationhasledtotheadoptionofmanynewprovisions

intheSlovaklegislativeframework.Accountantsandauditorswereexpectedto

becomequicklyacquaintedwiththelegislativechangesregulatingtheemergency

measuresintaxation,customsandaccounting.Theprolongationanddeepeningof

thepandemiccrisisalsocreatedopportunityforresearchinvariousareas.

ThesecondchapterprovidesevidencefromGermany.Theauthorsexamined

theimpactofselectedpandemicmeasures(suchastravelbans,economicstimulus

packages,themandatorywearingofmouth-noseprotection,announcementsof

lockdowns,aswellastheeasingofrestrictions)ontheDAXindex.TheDAXincludes

the30largestandmostliquidcompaniesontheGermanstockmarketandrepresents

around80percentofthemarketcapitalisationofthelistedstockcorporationsin

Germany.TheLongShort-TermMemory(LSTM)networktopredictstockpricesof

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The Impact of COVID-19 on Accounting, Business Practice and Education

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