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Preface
hierarchicallevelsholdingthepositionofmanagementcontroller.Theinvestigation
presentsaglobalperspective,sincetheinterlocutorswereresponsibleforcontrol
invariousterritories,includingthe“International”region(withproductionsitesin
Australia,JapanandVietnam),theso-called“Latam”region(withproduction
sitesinBrazil,MexicoandColombia)andthe“Europe”region(withproduction
sitesinFrance,Germany,Italy,HungaryandPoland).Thestudydemonstrated
thatdigitalisationplayedasignificantroleinadaptingthemanagementcontrollers
tothenewpandemicreality.Theimpactofthepandemiccrisisonthecompanywas
notlinkedtotheculturalandhierarchicaldifferencesbetweenthethreecountries
wheretheinterlocutorswerelocated,butratherthecompanycultureasawhole,
itscommitmenttodigitalisationprojects,anditsreactivecommunicationbetween
employees.
ThesixthchapterdescribeshowthechallengesandneedsbroughtbytheCOVID-19
pandemicacceleratedthestatedigitalisationprocessandthetransformationof
thewaythebusinessandeducationsectorswork.Theauthorsemphasisethatthe
crisishaspropelledthegrowingneedtoimprovethelegalframeworkconcerning
personaldataprotection.Theriskofcyber-attacks,datamisuseandtheuncontrolled
growthofinformationmarketareonlysomeofthefactorsthatjustifytheurgency
ofaddressingthesubjectofdataprotection.Inthiscontext,newlegislationcame
intoforceinBrazilin2020,i.e.theGeneralDataProtectionLaw(LGPD),which
regulatesquestionsrelatedtodataandprivacyprotection.Itwasessentialtoprovide
sucharegulationinregardofexpandingdigitalisationduetotheimpactofthe
COVID-19pandemic.However,astheauthorsstress,itisstilluptocompanies
andeducationalinstitutionstocreateinternalframeworksensuringcompliancewith
LGPDguidelines,andtoreducetherisksinherenttothedigitalmodalitiesoftheir
activities.
Theseventhchapterconsiderstheroleoftechnologiesinovercomingthehigher
educationchallengescreatedbyCOVID-19.Itwasfoundthatthedigitalstrategies
utilisinginnovativetechnologieshelpstudentsadapttothepandemic’sconsequences.
Theauthorsdiscussthetechnologicalshiftoftheworldeconomyduringthepandemic
crisis,anditsinfluenceonsociety,andpresenttheeducationalsolutionsinthecontext
oftheimpactofCOVID-19.Thechapterdetailsanexploratoryandconclusivestudy
amongstudentsofAccountingandauditingfromKazakhstan,where59provided
qualitativeresponsesand98participatedinthequantitativesurvey.Theresultsof
theresearchshowedtheincreasedawarenessoftherespondentsconcerningblended
learning.Thescientificnoveltyofthestudyliesindescribingtheexperiencegained
bystudentsmajoringin“Accountingandaudit”duringthelockdown.Theauthors
believethatinthefuture,blendedlearningshouldbemainlyused.Theinnovations
inthelearningprocesscovertwoareas,thefirstisrelatedtothesoftwareused,e.g.
thecreationofavirtualuniversitythatfacilitatescommunicationbetweenstudents
andteachers.Thesecondareacorrelateswithcontent,withoutwhichanyinnovation
willfail.