Ramifications of Covid-19 on management accounting teaching and research

IF 2.4 Q2 BUSINESS, FINANCE

Journal of Accounting and Organizational Change Pub Date : 2020-09-25 DOI:10.1108/jaoc-08-2020-0106

Gary Spraakman

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引用次数: 7

Abstract

Purpose: The purpose of this paper is to explore how COVID-19 has affected the author’s management accounting teaching and research Design/methodology/approach: This paper is a reflection essay on management accounting Findings: The author realized that the textbooks, because of the lack of integration among management accounting techniques, do not prepare the students with the ability to make the quick changes required by COVID-19 The author expects that they will have to introduce integration to the management accounting textbooks and courses Qualitative research will be helpful in identifying the management accounting techniques now integrated in practice The author further expects the beneficial practices that were learned from online and remote teaching during the pandemic will be with them into the future Research limitations/implications: This paper is limited as it is a personal reflection Practical implications: COVID-19 has required organizations be increasingly agile, particularly in the use of budgets and other management accounting techniques Social implications: Opportunities are identified for improving the teaching and use of management accounting, especially regarding strategy and budgeting Originality/value: The extreme nature of pandemics intensifies the observations of the functioning of disciplines such as management accounting Everyone learns from extreme experiences © 2020, Emerald Publishing Limited

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新冠肺炎疫情对管理会计教学与研究的影响

目的:本文的目的是探讨COVID-19如何影响作者的管理会计教学和研究设计/方法/方法:本文是一篇关于管理会计发现的反思文章:笔者意识到，由于管理会计技术之间缺乏整合，作者期望他们将整合管理会计教科书和课程，定性研究将有助于识别目前在实践中整合的管理会计技术。作者进一步期望，在大流行期间从在线和远程教学中学到的有益实践将与他们一起进入未来的研究局限性/影响:本文是个人反思，因此具有局限性实际影响:COVID-19要求组织越来越灵活，特别是在预算和其他管理会计技术的使用方面。社会影响:确定了改进管理会计教学和使用的机会，特别是在战略和预算方面。流行病的极端性质加强了对管理会计等学科运作的观察每个人都从极端经验中学习©2020,Emerald Publishing Limited

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来源期刊

Journal of Accounting and Organizational Change BUSINESS, FINANCE-

CiteScore

4.80

自引率

15.80%

发文量

期刊介绍： The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.