Accounting and COVID-19: A systematic review of the literature

Journal title FINANCIAL REPORTING
Author/s Giulia Leoni
Publishing Year 2024 Issue 2024/1
Language English Pages 43 P. 83-125 File size 368 KB
DOI 10.3280/FR2024-001005
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Purpose: Since the outbreak of the COVID-19 pandemic, research on the phe-nomenon has exploded across every discipline, including accounting. This paper aims to provide a systematic literature review of the research that has examined the various impacts of COVID-19 within the accounting realm. Design/methodology/approach: Through a systematic selection, classification, and thematic analysis of 294 articles on COVID-19 in accounting, this paper of-fers an overview of the journals, methods, themes, and impacts of this emerging literature. Findings: The review organizes a massive body of research that has explored the effects of the pandemic on accounting from diverse perspectives and approaches. It provides insights into how this research stream has rapidly developed, the main themes covered, and the role played by special issues in prompting timely research on this urgent matter. Originality/value: This is the most comprehensive literature review on COVID-19 in accounting. It organizes the extensive and rapid knowledge production by iden-tifying themes and highlighting the driving force of special issues. In doing so, it also offers suggestions for potential avenues of future research.

Keywords: COVID-19, accounting, systematic literature review, accountability

Jel codes: M41, I23

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Giulia Leoni, Accounting and COVID-19: A systematic review of the literature in "FINANCIAL REPORTING" 1/2024, pp 83-125, DOI: 10.3280/FR2024-001005