Accounting and Business in a Sustainable post-Covid World: New Perspectives and Challenges

Spis treści ebooka

Preface (Joanna Dyczkowska) 9
Chapter 1
Sustainability accounting in the Covid-19 pandemic and post-pandemic times (Beata Zyznarska-Dworczak) 15
1.1. Introductory remarks 15
1.2. Sustainable development in the Covid-19 pandemic 17
1.3. Sustainability accounting in times of Covid-19 19
1.4. Directions of sustainability accounting development 22
References 24
Chapter 2
Covid-19 pandemic impact on business: Case of Lithuania (Rasa Subačienė, Daiva Tamulevičienė, Česlovas Christauskas) 26
2.1. Introductory remarks 26
2.2. General overview of economic situation in Lithuania 27
2.3. Lithuanian Covid-19 support tools 30
2.4. Analysis of Covid-19 impact on business 33
References 38
Appendix 1 40
Appendix 2 43
Chapter 3
Legislative development and its impact on the digitisation in accounting practice in the Slovak Republic during the Covid-19 pandemic period (Daša Mokošová, Miriama Blahušiaková) 45
3.1. Legislative changes connected with accounting in the Slovak Republic during Covid-19 pandemic period 45
3.2. The digitalisation of accounting related to the Slovak legislative changes 52
3.3. The digitalisation of accounting in business practice – research results 54
References 58
Chapter 4
The post-Covid world legacy: Business digitisation in Brazil and the deve opment of data protection (Ricardo Luiz Sichel, Gabriel Ralile de Figueiredo Magalhães) 60
4.1. The legacy of the pandemic period for the digitisation of businesses 60
4.2. Business digitisation around the world 61
4.3. The development of data protection: Post-Covid world legacy for business in Brazil 67
References 71
Chapter 5
Failing successfully – theoretical foundations of failure management strategies (Tomasz Dyczkowski, Mathias Eickhoff) 73
5.1. Optimisation and failure 73
5.2. Failure in business 74
5.3. Anatomy of failure 76
5.4. The manageability of failure 77
5.5. The challenges of a changing world 78
5.6. Failure strategy archetypes – the proposal 80
References 83
Chapter 6
Exploring failure management strategies in the international context (Tomasz Dyczkowski, Matthias Eickhoff, Richardo Luiz Sichel, Andrew Turnbull, Maija Suonpää, Tiit Elenurm) 85
6.1. The design of the study on failure perception among employees of business organisations 86
6.2. Failure management strategies 91
6.3. Factors influencing failure management strategies 92
6.4. Narrative analysis of exemplary fail situations 98
6.5. The conclusions of the empirical study 106
References 107
Chapter 7
Effectiveness of Polish discriminant models in the analysis of companies listed on the Warsaw Stock Exchange (Robert Kowalak) 109
7.1. Introductory remarks 109
7.2. The reasons for the bankruptcy 110
7.3. Polish discriminant models 112
7.4. Assessment of the risk of bankruptcy of selected companies listed on the Warsaw Stock Exchange 116
References 120
Chapter 8
Extending the Balanced Scorecard with additional perspectives in the post-Covid world (Maria Nieplowicz) 122
8.1. The company’s strategy formulation in the post-Covid world 122
8.2. The Balanced Scorecard as an element of strategic management in a crisis 125
8.3. Extending the Balanced Scorecard as a response to the crisis 127
8.4. The Balanced Scorecard extension models 130
References 133
Chapter 9
Management aspects of the district heating systems’ transformation towards climate neutrality (Marcin Wierzbiński) 136
9.1. The essence and importance of district heating systems in meeting the demand for heat 136
9.2. Theoretical assumptions of the Multi-Level Perspective (MLP) in determining the transformation directions of the economy sector 139
9.3. The MLP analysis in planning scenarios of DHS transformation 142
9.4. Business model renewal aimed at transforming DHS 154
References 162
Chapter 10
The condition of the Polish energy sector in a post-pandemic environment (Aleksandra Łakomiak) 164
10.1. The energy market in the face of Covid-19 pandemic 164
10.2. Research methodology 165
10.3. The impacts of the pandemic on the European and national economy 166
10.4. Characteristics of the energy market 169
10.5. Energy sector: Finance data analysis 171
10.6. Factors affecting the financial situation and investment decisions – summary 179
References 182
Chapter 11
Remote learning and its perspectives in higher education in the Brazilian Context (Debora Lacs Sichel, Joelson Gomes, Rita de Cassia Claudiano Cabral Pinto) 185
11.1. Introductory remarks 185
11.2. What have we learned as teachers from the online learning experiment? 187
11.3. What have the students learned from the learning experiment? 189
11.4. What could be improved from the teacher’s or student’s perspectives? 192
References 193
Chapter 12
The Covid-19 and distance learning impact on the accounting students (Marta Nowak) 195
12.1. Evolution of accounting and accounting-related jobs 195
12.2. Research design 196 12.3. Best and worst experiences of distance education 197
12.4. Attitudes towards group work 201
12.5. Postulates 203
References 207
Conclusions (Joanna Dyczkowska) 209
List of figures 210
List of tables 210

pokaż cały spis treści

ukryj recenzje