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

• Main Author: Gomes, Pedro
• Publication Date: 2023
• Other Authors: Silva, Anabela, da Silva, Amélia Ferreira, Monteiro, Albertina, Pereira, Liliana
• Format: Article
• Language: eng
• Source: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
• Download full: http://hdl.handle.net/10400.26/43342
• 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.