Accounting During The Covid-19 Epidemic And Tomorrow
DOI:
https://doi.org/10.55707/eb.v9i2.115Keywords:
COVID-19 epidemic, accounting, ethical dilemmas, accounting informationAbstract
In the spring of 2020, the world was hit by the COVID-19 epidemic. The rapid spread and high mortality rate prompted countries to respond with drastic measures to contain the spread of Sars-CoV-2. All of this had a significant impact on people's lives, but also on the economy, as the measures also brought all non-essential economic activities to a halt. Therefore, in order to mitigate the economic impact, countries had to take various measures to help the affected economic actors and, ultimately, the individuals. All of this had to be implemented in the companies' operations, which in most cases was done by accountants. They thus took on additional obligations and responsibilities, where the level of professionalism and ethics were key. In this paper, we present the work of accountants during the COVID-19 epidemic in Slovenia, with a particular interest in how the
epidemic affected the scope and quality of their work. We also investigated whether the crisis situation led to an increase in the demands of users of accounting information for more frequent preparation of various accounting reports. Finally, we explored how they envision accountants working in the future.
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