POLECAMY
Koszyk
The Impact of COVID-19 on Accounting, Business Practice and Education
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ibuk
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, Rumunii, Słowacji oraz Włoch) na temat sposobów radzenia sobie ze skutkami pandemii. Książka omawia rządowe, instytucjonalne oraz indywidualne środki, które zostały podjęte w celu przeciwdziałania finansowym, organizacyjnym i społecznym implikacjom kryzysu pandemicznego.
| Rok wydania | 2021 |
|---|---|
| Liczba stron | 196 |
| Kategoria | Logistyka |
| Wydawca | Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| ISBN-13 | 978-83-7695-882-8 |
| Numer wydania | 1 |
| Informacja o sprzedawcy | ePWN sp. z o.o. |
Ciekawe propozycje
Spis treści
| Preface (Joanna Dyczkowska) | 11 |
| 1. The impact of COVID-19 on accounting practice, research and education environment in the Slovak Republic (Daša Mokošová, Miriama Blahušiaková) | 17 |
| 1.1. The economic environment in the Slovak Republic | 17 |
| 1.2. The impact of COVID-19 on accounting practice in the Slovak Republic | 18 |
| 1.3. The impact of COVID-19 on research in the Slovak Republic | 22 |
| 1.4. The impact of COVID-19 on accounting education in the Slovak Republic | 23 |
| 2. Determining the influence of COVID-19-related measures and their latencies on the DAX using ARIMAX and LSTM (Stephan Schneider, Alisa Voss) 30 | |
| 2.1. The impact of the COVID-19 outbreak on the economy and stock prices | 30 |
| 2.2. A review of the current studies on the consequences of COVID-19 | 31 |
| 2.3. Research methodology used in examining the impact of the pandemic measures on the DAX | 33 |
| 2.3.1. Data | 33 |
| 2.3.2. Pre-processing | 33 |
| 2.3.3. Models | 33 |
| 2.4. Presentation of the research results | 36 |
| 3. The impairment of assets in public sector entities under the COVID-19 pandemic – the case of Romania (Ileana Cosmina Pitulice, Aurelia Ștefănescu) 41 | |
| 3.1. Discussion on harmonization between Romanian national accounting regulations and IPSAS in the context of the impairment of assets | 41 |
| 3.2. Presentation of the research methodology | 44 |
| 3.3. Discussion of the research results | 45 |
| 4. Information technologies and their influences on management control systems in the times of COVID-19 pandemic (Tomasz Dyczkowski, Joanna Dyczkowska) 52 | |
| 4.1. Information technologies, management control and the ‘game-changer’ | 52 |
| 4.2. The theoretical view on the role of ICT in modern companies | 53 |
| 4.3. The research on ICT and MCS in Poland | 56 |
| 4.4. Scope of ICT support to organisations at the dawn of the pandemic | 58 |
| 4.5. Changes in ICT and MCS during the COVID-19 pandemic | 60 |
| 4.6. General relations between ICT and MCS | 62 |
| 4.7. The context of relations between ICT and MCS influenced by the COVID-19 pandemic | 64 |
| 4.8. Information technologies, management control and COVID-19 – the ‘lesson learnt’ | 69 |
| 5. The impact of the pandemic on the missions of management controllers: A case study (Ali Yilmaz) | 75 |
| 5.1. The COVID-19 pandemic and the importance of the management controller in a crisis | 75 |
| 5.2. Management control and its challenges | 76 |
| 5.3. Adaptation to a crisis | 78 |
| 5.4. Research methodology applied in the study | 80 |
| 5.5. Presentation of the research results | 82 |
| 5.5.1. Personal measures | 82 |
| 5.5.2. Official measures | 83 |
| 5.5.3. Key measures | 84 |
| 5.5.4. Systems in place | 85 |
| 5.6. Discussion on the research results | 87 |
| 6. COVID-19: Online education, business and data (Ricardo Luiz Sichel, Gabriel Ralile Figueiredo Magalhães) | 91 |
| 6.1. The development of new technologies in the face of the COVID-19 pandemic | 91 |
| 6.2. Impact of the pandemic on society and the digital state | 92 |
| 6.2.1. Business sector | 94 |
| 6.2.2. Education | 96 |
| 6.3. The General Data Protection Law and the new reality | 97 |
| 7. Moving to blended learning in the post-pandemic era (Hans-Christian Brauweiler, Aida Yerimpasheva) 104 | |
| 7.1. Online learning in the Kazakhstani educational system | 104 |
| 7.2. Literature review on the pandemic impact on the learning process in educational institutions | 105 |
| 7.3. Methodology of research | 109 |
| 7.4. Presentation of the research findings on the use of digital technologies at Al-Farabi Kazakh National University | 109 |
| 7.5. Discussion and conclusion | 114 |
| 8. The impact of the COVID-19 pandemic on accounting education: Perception of distance learning (Marta Nowak) 121 | |
| 8.1. COVID-19 and distance learning | 121 |
| 8.2. General impression of distance learning | 123 |
| 8.3. Advantages of distance learning | 125 |
| 8.4. Disadvantages of distance learning | 128 |
| 8.5. Conclusion | 132 |
| 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) 135 | |
| 9.1. Universities in the face of COVID-19 pandemic | 135 |
| 9.2. UFRRJ and CEDERJ | 136 |
| 9.3. The Administration Course | 137 |
| 9.3.1. Formulating the didactic material | 138 |
| 9.3.2. Performance evaluations | 138 |
| 9.4. The study of Commercial Law and the changes due to the pandemic | 139 |
| 9.5. Education success | 139 |
| 9.6. Conclusion | 142 |
| 10. Synchronous and asynchronous approaches in accounting education: A qualitative overview of their benefits, drawbacks and challenges (Edoardo Crocco, Francesca Culasso) | 143 |
| 10.1. Introduction to asynchronous learning | 143 |
| 10.2. The challenges of asynchronous learning in accounting education | 145 |
| 10.3. The asynchronous learning testimonial of postgraduate accounting students | 147 |
| 10.4. What to expect from the future of synchronous and asynchronous learning | 151 |
| 11. Online-only learning during the COVID-19 pandemic: the students’ perspective (Joanna Krasodomska, Ewelina Zarzycka, Anna Mazurczak-Mąka, Monika Turek-Radwan) | 154 |
| 11.1. The COVID-19 pandemic and online learning | 154 |
| 11.2. The impact of the COVID-19 pandemic on the higher education sector | 155 |
| 11.3. Literature review and research questions | 156 |
| 11.4. The aim of research and data collection | 158 |
| 11.5. Research results | 158 |
| 11.6. Conclusions | 163 |
| Conclusion (Joanna Dyczkowska) | 168 |
| List of figures | 171 |
| List of tables | 172 |
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