Ramifications of Covid-19 on management accounting teaching and research

What is it about?

Unexpectedly Covid-19 provided me with an opportunity to reflect on my work as a management accounting teacher and researcher. I observed that the pandemic forced many organizations to quickly, and often significantly, change their mode of operating. The result was that budgets and even strategies had to change. I realized that our textbooks because of the lack of integration among management accounting techniques do not prepare our students with the ability to make the quick changes required by Covid-19. I expect that we will have to introduce integration to our management accounting textbooks and courses. Qualitative research will be helpful in identifying the management accounting techniques now integrated in practice. I further expect the beneficial practices we learned from online and remote teaching during the pandemic will be with us into the future.

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