The impact of the COVID-19 pandemic on accounting information systems and organizations’ performance

Gomes, Pedro; Silva, Anabela; da Silva, Amélia Ferreira; Monteiro, Albertina; Pereira, Liliana

http://hdl.handle.net/10400.26/43342

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Authors

Gomes, Pedro

Silva, Anabela

da Silva, Amélia Ferreira

Monteiro, Albertina

Pereira, Liliana

Abstract(s)

This paper empirically examines the impact of COVID-19 on accounting information systems and organizations' performance. It follows a quantitative approach. For data collection, an online questionnaire was developed and tested. The final version of the questionnaire was applied to the 2556 largest companies in Portugal. The 3 research hypotheses under study were tested with 101 valid answers. The results reveal a high rate of implementation of accounting and performance measurement instruments during the COVID-19 pandemic. Regarding the dynamics of the updates of organizations’ performance measurement systems, the impact of the COVID-19 pandemic was confirmed and described as primarily positive. In turn, the performance of the companies was negatively impacted by the COVID-19 pandemic. This study contributes to a better understanding of the role of accounting and performance instruments in organizations under a high level of organizational uncertainty.

Keywords

COVID-19 Pandemic Accounting Information System Impact Management Performance

URI

http://hdl.handle.net/10400.26/43342

Citation

Gomes, P., Silva, A., da Silva, A. F., Monteiro, A., & Pereira, L. (2023). The impact of the COVID-19 pandemic on accounting information systems and organizations’ performance. Journal of Information Systems Engineering and Management, 8(1), 18926. https://doi.org/10.55267/iadt.07.12740