Márcia R.C. Santos – ESCE, Instituto Politécnico de Setúbal, Portugal and Information Sciences and Technologies and Architecture Research Center (ISTAR-IUL) at Instituto Universitário de Lisboa (ISCTE-IUL), Portugal
Rui Dias – ESCE, Instituto Politécnico de Setúbal, Portugal and CEFAGE-UE, IIFA, University of Évora, Portugal
Paulo Alexandre – ESCE, Instituto Politécnico de Setúbal, Portugal and CICE, Polytechnic Institute of Setúbal, Portugal
Paula Heliodoro – ESCE, Instituto Politécnico de Setúbal, Portugal and CICE, Polytechnic Institute of Setúbal, Portugal

 

DOI: https://doi.org/10.31410/ITEMA.S.P.2021.39

 

5th International Scientific Conference on Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture – ITEMA 2021, Online/virtual, October 21, 2021, SELECTED PAPERS published by the Association of Economists and Managers of the Balkans, Belgrade; Printed by: SKRIPTA International, Belgrade, ISBN 978-86-80194-50-9, ISSN 2683-5991, DOI: https://doi.org/10.31410/ITEMA.S.P.2021

 

Abstract

Management accounting theory aims to contribute to manag­ers using accounting reports for supporting their management decisions. During the COVID-19 pandemic, such insights would be essential for sup­porting decisions during lockdowns and other policy makers’ rules imposed by this health crisis. To unveil how academic literature addresses manage­ment accounting challenges arising from the COVID-19 specific context, this study conducts an automated computer analysis of the bibliometric data addressing financial issues related to the COVID-19 pandemic.

 

Keywords

Management accounting; Literature; COVID-19 pandemic

 

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