04292nam a22005055i 4500001001800000003000900018005001700027007001500044008004100059020001800100024003500118050001600153072001600169072002300185072001500208245023300223250001800456264006900474300006600543336002600609337002600635338003600661347002400697490005600721505100600777520117601783650001602959650004002975650003503015650003103050650001603081650003303097650002003130650004203150700008803192700007603280700016003356710003403516773002603550776003603576776003603612776003603648830005603684856004603740978-3-031-64869-4DE-He21320251030112941.0cr nn 008mamaa240906s2024    sz |    s    |||| 0|eng d  a97830316486947 a10.1007/978-3-031-64869-42doi 4aHF5601-5688 7aKFC2bicssc 7aBUS0010002bisacsh 7aKFC2thema10aInformation Processing and Accounting Standardsh[electronic resource] :bThe COVID-19 Pandemic and Its Impact on Accounting Information Systems /cedited by Joseph Olorunfemi Akande, Shame Mugova, Oluwayemi IbukunOluwa Odularu.  a1st ed. 2024. 1aCham :bSpringer Nature Switzerland :bImprint: Springer,c2024.  aXXIV, 244 p. 30 illus., 16 illus. in color.bonline resource.  atextbtxt2rdacontent  acomputerbc2rdamedia  aonline resourcebcr2rdacarrier  atext filebPDF2rda1 aContributions to Finance and Accounting,x2730-60460 aIntegrated 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.  aThis 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. 0aAccounting. 0aInformation technologyxManagement. 0aBusiness information services. 0aTechnological innovations.14aAccounting.24aBusiness Process Management.24aIT in Business.24aInnovation and Technology Management.1 aAkande, Joseph Olorunfemi.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt1 aMugova, Shame.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt1 aOdularu, Oluwayemi IbukunOluwa.eeditor.0(orcid)0000-0003-2089-79701https://orcid.org/0000-0003-2089-79704edt4http://id.loc.gov/vocabulary/relators/edt2 aSpringerLink (Online service)0 tSpringer Nature eBook08iPrinted edition:z978303164868708iPrinted edition:z978303164870008iPrinted edition:z9783031648717 0aContributions to Finance and Accounting,x2730-604640uhttps://doi.org/10.1007/978-3-031-64869-4