It Ain't Over 'Til It's Over”. Accounting and the COVID-19 pandemic.

Abstract

The outbreak of the COVID-19 pandemic has imposed numerous constraints, caused enormous disruptions and has been associated with more than 6.5 million deaths worldwide (as of 19th October 2022). It also raised opportunities to imagine a new environment. Accounting academics have been involved in studying and thinking about the questions this poses for research and practice. Accounting scholars have explored the responses to the pandemic crisis and provided important insights about its impact. However, there is relatively little research into how accounting scholarship has contributed collectively to understanding and challenging the e!ect of the COVID-19 crisis. As accounting scholarship had time to grow, this seems an opportune time to offer a preliminary assessment and an early indication of the emergent themes and challenges. This research also aims to bring together and reconcile insights from an understandably fragmented literature and propose an agenda for future research.