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

2023-01-03Journal article Open access
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dc.contributor.authorGomes, Pedro
dc.contributor.authorSilva, Anabela
dc.contributor.authorda Silva, Amélia Ferreira
dc.contributor.authorMonteiro, Albertina
dc.contributor.authorPereira, Liliana
dc.date.accessioned2023-01-25T10:24:39Z
dc.date.available2023-01-25T10:24:39Z
dc.date.issued2023-01-03
dc.description.abstractThis 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationGomes, 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.07.12740pt_PT
dc.identifier.doi10.55267/iadt.07.12740pt_PT
dc.identifier.issn2468-4376
dc.identifier.urihttp://hdl.handle.net/10400.26/43342
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherIADITI Editionspt_PT
dc.relation.publisherversionhttps://www.jisem-journal.com/article/the-impact-of-the-covid-19-pandemic-on-accounting-information-systems-and-organizations-performance-12740pt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectCOVID-19 Pandemicpt_PT
dc.subjectAccounting Information Systempt_PT
dc.subjectImpactpt_PT
dc.subjectManagementpt_PT
dc.subjectPerformancept_PT
dc.titleThe impact of the COVID-19 pandemic on accounting information systems and organizations’ performancept_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlacePortugalpt_PT
oaire.citation.issue1pt_PT
oaire.citation.titleJournal of Information Systems Engineering and Managementpt_PT
oaire.citation.volume8pt_PT
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT

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