Exploring Accounting Literature Amidst Turbulent Times in the 2020s: A Review
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Bachelor's thesis
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Date
2024
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Mcode
Degree programme
Laskentatoimi
Language
en
Pages
24+8
Series
Abstract
This bachelor's thesis conducts an investigation into the events of 2020s in the literature of accounting. The thesis examines the impacts of the 2020s events, focusing particularly on crisis management and its various approaches, budgeting, regulations, as well as changes in accounting profession and education. The aim of this thesis is to determine the changes that the events of the 2020s have brought in the field of accounting, primarily focusing on the effects of coronavirus pandemic and to some extent the conflict between Russia and Ukraine. The events of 2020s have significantly affected every aspect of society, making it crucial to examine their impacts on accounting specifically. This bachelor's thesis utilizes a literature review as its research method, specifically focusing on identifying studies related to the events of 2020s from quality accounting journals. The research findings indicate changes in every area examined, with a particular attention to challenges brought by the coronavirus pandemic and implications for the future. The limited number of studies on the Russian-Ukrainian conflict was the reason to give less attention to it in the thesis and leave its more thorough examination for the future. Particularly, changes were detected in accounting standards and budgeting. Additionally, the changes brought by technological advancements have significantly impacted accounting practices, the profession and education.Description
Thesis advisor
Yamada, RyokoKeywords
COVID-19, accounting, crisis, management