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
References
Haiza, N., & Hoque, Z. (2010). Research in management accounting innovations. Qualitative Research in Accounting & Management, 7(4), 505–568. https://doi.org/10.1108/11766091011094554
Hesford, J. W., Lee, S. H. (Sam), van der Stede, W. A., & Young, S. M. (2006). Management Accounting: A Bibliographic Study. In Handbooks of Management Accounting Research (Vol. 1, pp. 3–26). https://doi.org/10.1016/S1751-3243(06)01001-7
Jasch, C. M., & Stasiškienė, Ž. (2005). From Environmental Management Accounting to Sustainability Management Accounting. 4, 77–88. https://www.researchgate.net/publication/228778371
Kaplan, R. S. (1984). The Evolution of Management Accounting. The Accounting Review, 59(3), 390–418.
Mitchell, F., Nørreklit, H., Nørreklit, L., Cinquini, L., Koeppe, F., Magnacca, F., Mauro, S. G., Jakobsen, M., Korhonen, T., Laine, T., & Liboriussen, J. M. (2021). Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study. Accounting, Auditing & Accountability Journal, 34(6), 1345–1361. https://doi. org/10.1108/AAAJ-08-2020-4778
Ragazzi, M., Rada, E. C., & Schiavon, M. (2020). Municipal solid waste management during the SARS-COV-2 outbreak and lockdown ease: Lessons from Italy. Science of The Total Environment, 745, 141159. https://doi.org/10.1016/j.scitotenv.2020.141159
Santana, J. C. C., Miranda, A. C., Souza, L., Yamamura, C. L. K., Coelho, D. de F., Tambourgi, E. B., Berssaneti, F. T., & Ho, L. L. (2021). Clean Production of Biofuel from Waste Cooking Oil to Reduce Emissions, Fuel Cost, and Respiratory Disease Hospitalizations. Sustainability, 13(16), 9185. https://doi.org/10.3390/su13169185
Santos, M. R. C., & Laureano, R. (2021). COVID-19-Related Studies of Nonprofit Management: A Critical Review and Research Agenda. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations.
Santos, M. R. C., Laureano, R., & Moro, S. (2020). Unveiling Research Trends for Organizational Reputation in the Nonprofit Sector. Voluntas, 31, 56–70. https://doi.org/10.1007/s11266-018- 00055-7
Santos, M. R. C., Nunes, S., Dominguinhos, P., Mourato, J., Mata, C., & Teixeira, N. M. (2021). Financial Capacity During a Pandemic Crisis: Insights From the Non-Profit Sector. In N. M. Teixeira & I. Lisboa (Eds.), Handbook of Research on Financial Management During Economic Downturn and Recovery (pp. 59–76). IGI Global. https://doi.org/10.4018/978-1-7998- 6643-5.ch004
Spraakman, G. (2020). Ramifications of COVID-19 on management accounting teaching and research. Journal of Accounting & Organizational Change, 16(4), 593–598. https://doi. org/10.1108/JAOC-08-2020-0106
Taipaleenmäki, J., & Ikäheimo, S. (2013). On the convergence of management accounting and financial accounting – the role of information technology in accounting change. International Journal of Accounting Information Systems, 14(4), 321–348. https://doi.org/10.1016/j. accinf.2013.09.003
Velayutham, A., Rahman, A. R., Narayan, A., & Wang, M. (2021). Pandemic turned into pandemonium: the effect on supply chains and the role of accounting information. Accounting, Auditing & Accountability Journal, 34(6), 1404–1415. https://doi.org/10.1108/AAAJ-08-2020-4800
Wanderley, C., & Cullen, J. (2013). Management Accounting change: A review. BASE – Revista de Administração e Contabilidade Da Unisinos, 10(4). https://doi.org/10.4013/base.2013.104.01
Yinghui, Z., & Lin, C. (2021). Current Situation and Reform Countermeasures of Accounting Specialty Teaching in Private Colleges Under the Background of Online Education. 2021 International Conference on Internet, Education and Information Technology (IEIT), 545–548. https://doi.org/10.1109/IEIT53597.2021.00128
Young, J. S., Chan, A. K., Viner, J. A., Sankaran, S., Chan, A. Y., Imershein, S., Meary-Miller, A., Theodosopoulos, P. v., Jacques, L., Aghi, M. K., Chang, E. F., Hervey-Jumper, S. L., Ward, T., Gibson, L., Ward, M. M., Sanftner, P., Wong, S., Amara, D., Magill, S. T., … McDermott, M. W. (2021). A Safe Transitions Pathway for post-craniotomy neurological surgery patients: high-value care that bypasses the intensive care unit. Journal of Neurosurgery, 134(5), 1386– 1391. https://doi.org/10.3171/2020.3.JNS192133
Zhong, X., Wang, D.-L., & Xiao, L.-H. (2021). Research on the economic loss of hospital-acquired pneumonia caused by Klebsiella pneumonia based on propensity score matching. Medicine, 100(15), e25440. https://doi.org/10.1097/MD.0000000000025440
