This book addresses challenges caused by COVID-19 crisis on financial reporting and information management systems. Information access, transmission and rapid changes in the operating environment revealed inadequacies of international financial reporting standards. Accounting and information are critical elements for business success. While accounting processes financial information and more often guided by standards, information sciences bothers on having access to the right information. Crisis overtime has exposed the weaknesses and/or limitations of these important ingredients of business. The recent pandemic created different challenges and revealed the inadequacies of several accounting and information systems processes. The dynamics of planned business restructuring activities introduced lots of considerations culminated to additional disclosure for business tax purposes. The volume combines perspectives and research from academics and practitioners from the industry on modifying accounting systems and processes to be resilient in and out of crisis. The chapters in the book highlight recommendations to standards and information system improvement.

Synthesises contributions from the two major disciplines accounting and information systems Examines financial information processing and reporting in uncertain environments Investigates applicability of international accounting standards

Autorentext

Joseph Olorunfemi Akande is an Associate Professor of Accounting Science at Walter Sisulu University (South Africa). He holds a Ph.D. in Finance and is a member of several research groups, including serving as an associate editor with the African Journal of Business and Economic Review. His research interests are in finance and accounting.

Shame Mugova is a financial analyst, a Lecturer in Finance at Birmingham City University (England), and a research fellow at the Durban University of Technology, from which he holds a Ph.D. in finance. His research interests are corporate social responsibility, environmental, social and governance (ESG), corporate finance, corporate governance, and trade credit.

Oluwayemi IbukunOluwa Odularu is a Senior Lecturer in Library and Information Science at Walter Sisulu University, South Africa. She holds a PhD degree in Library and Information Science. She has published several articles in books and international journals. Her research interest is in ICT literacy, librarianship, information management, knowledge management, education, and ethnographic research.

Inhalt

Integrated reporting for sustainable financial service sector in emerging economies post COVID-19 pandemic.- Lessons from Technology Infusion in Accounting During COVID-19 in the African Context.- A Case Study of Business Process Modelling, Continuous Auditing and Reporting in the Gwanda District.- Accounting information systems implementation determinants: A survey of South African manufacturing firms.- Data security in accounting and information management during the COVID-19 pandemic.- The Influence of Crisis and External Events on Financial Reporting.- Navigating the Nexus: Aligning a Business Strategy with AIS Development During COVID-19.- Systematic review of libraries and financial management practices amidst COVID-19.- Value relevance of economic and accounting performance metrics during the COVID-19 pandemic in South Africa.- Corporate Cash Holdings Puzzle and The Role of the Covid-19 Pandemic.- Effect of Business Strategy on Accounting Information System Development.