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

• Autor(a) principal: Gomes, Pedro
• Data de Publicação: 2023
• Outros Autores: Silva, Anabela, da Silva, Amélia Ferreira, Monteiro, Albertina, Pereira, Liliana
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.26/43342; https://doi.org/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; https://doi.org/10.55267/iadt.07.12740
• topic: COVID-19 Pandemic; Accounting Information System; Impact; Management; Performance

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.