Journal of Information Systems Engineering and Management

The impact of the COVID-19 pandemic on accounting information systems and organizations’ performance
Pedro Gomes 1, Anabela Silva 2, Amélia Ferreira da Silva 3 * , Albertina Monteiro 3, Liliana Pereira 4
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1 University of Minho, Portugal
2 School of Economics and Management, University of Minho, Portugal
3 CEOS.PP, Polytechnic of Porto / ISCAP, Portugal
4 Polytechnic Institute of Cávado and Ave, Portugal
* Corresponding Author
Research Article

Journal of Information Systems Engineering and Management, 2023 - Volume 8 Issue 1, Article No: 18926
https://doi.org/10.55267/iadt.07.12740

Published Online: 03 Jan 2023

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How to cite this article
APA 6th edition
In-text citation: (Gomes et al., 2023)
Reference: Gomes, P., Silva, A., da Silva, A. F., Monteiro, A., & Pereira, L. (2023). The impact of the COVID-19 pandemic on accounting information systems and organizations’ performance. Journal of Information Systems Engineering and Management, 8(1), 18926. https://doi.org/10.55267/iadt.07.12740
Vancouver
In-text citation: (1), (2), (3), etc.
Reference: Gomes P, Silva A, da Silva AF, Monteiro A, Pereira L. The impact of the COVID-19 pandemic on accounting information systems and organizations’ performance. J INFORM SYSTEMS ENG. 2023;8(1):18926. https://doi.org/10.55267/iadt.07.12740
AMA 10th edition
In-text citation: (1), (2), (3), etc.
Reference: Gomes P, Silva A, da Silva AF, Monteiro A, Pereira L. The impact of the COVID-19 pandemic on accounting information systems and organizations’ performance. J INFORM SYSTEMS ENG. 2023;8(1), 18926. https://doi.org/10.55267/iadt.07.12740
Chicago
In-text citation: (Gomes et al., 2023)
Reference: Gomes, Pedro, Anabela Silva, Amélia Ferreira da Silva, Albertina Monteiro, and Liliana Pereira. "The impact of the COVID-19 pandemic on accounting information systems and organizations’ performance". Journal of Information Systems Engineering and Management 2023 8 no. 1 (2023): 18926. https://doi.org/10.55267/iadt.07.12740
Harvard
In-text citation: (Gomes et al., 2023)
Reference: Gomes, P., Silva, A., da Silva, A. F., Monteiro, A., and Pereira, L. (2023). The impact of the COVID-19 pandemic on accounting information systems and organizations’ performance. Journal of Information Systems Engineering and Management, 8(1), 18926. https://doi.org/10.55267/iadt.07.12740
MLA
In-text citation: (Gomes et al., 2023)
Reference: Gomes, Pedro et al. "The impact of the COVID-19 pandemic on accounting information systems and organizations’ performance". Journal of Information Systems Engineering and Management, vol. 8, no. 1, 2023, 18926. https://doi.org/10.55267/iadt.07.12740
ABSTRACT
This paper empirically examines the impact of COVID-19 on accounting information systems and organizations' performance. ­­ It follows a quantitative approach. For data collection, an online questionnaire was developed and tested. The final version of the questionnaire was applied to the 2556 largest companies in Portugal. The 3 research hypotheses under study were tested with 101 valid answers. The results reveal a high rate of implementation of accounting and performance measurement instruments during the COVID-19 pandemic. Regarding the dynamics of the updates of organizations’ performance measurement systems, the impact of the COVID-19 pandemic was confirmed and described as primarily positive. In turn, the performance of the companies was negatively impacted by the COVID-19 pandemic. This study contributes to a better understanding of the role of accounting and performance instruments in organizations under a high level of organizational uncertainty.
KEYWORDS
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