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The Impact of COVID-19 on Accountants: Evidence from Saudi Arabia |
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PP: 329-345 |
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doi:10.18576/jsap/120202
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Author(s) |
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N. A. Alessa,
H. S. Shalhoob,
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Abstract |
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| The current research aimed to investigate the impact of COVID-19 quarantine periods on accountants’ performance and remote work environment in Saudi Arabia. Additionally, it aimed to examine government and professional bodies support and its implications on accountants adaptability to the changing work environment. Following a descriptive analytical research design, the research utilized a structured questionnaire survey to collect data. The participants were (1,086) accountants responded to the questionnaire. The research was conducted during the years 2020/2021. Results indicated COVID-19 had a large positive impact on accountants performance, whereas it had a negative impact on reducing the scope of work and reducing liquidity. Additionally, there were negative and positive impacts on accountants’ work environments in Saudi Arabia. Meanwhile, there was a large positive impact of Government and accounting professional bodies’ support on accountants adaptability during COVID-19. The impact of Government and accounting professional bodies’ support on accountants adaptability during COVID-19 can be predicted by the impact of the remote work environment on the performance of accountants, also the accounting profession has a positive role in times of pandemics and crisis. The research recommendations included providing accountants with ongoing training courses to improve their performance and technological skills during pandemics.
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