 COVID-19's effect on the accounting of SMEs and the role of information technology as a mitigation measureDrogalas George, Karagiorgos Alkiviadis, Panagiotis Pantelidis and Vratskidou Anthoula International Journal of Critical Accounting, 2025, vol. 14, issue 3, 221-246 Abstract: The purpose of this article is to study the effects of COVID-19 on the profession of accountant as well as the role of smart technologies. A mixed method approach was used for the analysis with interviews from experts and questionnaires sent to accounting departments of small and medium enterprises. Factor analysis was employed to study these hypotheses. COVID-19 affected the profession of accountant especially through under the pressure of the workload. Most SMEs believe that smart technologies can help address the effects of COVID-19 on the accounting profession. There is a significant difference between accountants and the state, intensified due to their different goals and roles in a pandemic. There is a great need for training and support in the informational technology transition. The unprecedented situation and stress levels indicate that states could devise long-term development strategies, showing care in pursuing or rejecting immediate and short-term goals. Keywords: electronic bookkeeping; smart technologies; COVID-19; economic consequences of COVID; support measures. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:14:y:2025:i:3:p:221-246 Access Statistics for this article More articles in International Journal of Critical Accounting from Inderscience Enterprises Ltd |
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