POLECAMY
Koszyk
Accounting and Business in a Sustainable post-Covid World. New Perspectives and Challenges
Redakcja:
Format:
ibuk
Książka zwraca uwagę na wyzwania i perspektywy w obszarze rachunkowości i biznesu w kontekście zrównoważonego rozwoju w erze postpandemicznej. Zaprezentowano w niej długofalowe spojrzenie na efekty globalnego kryzysu zdrowotnego. Wskazano, że pandemia Covid-19 może być postrzegana jako istotny czynnik napędzający zmiany organizacyjne, gospodarcze i społeczne. Publikacja może zainteresować badaczy rachunkowości i zarządzania, doktorantów i studentów studiów społeczno-ekonomicznych, a także praktyków gospodarczych.
| Rok wydania | 2022 |
|---|---|
| Liczba stron | 212 |
| Kategoria | Publikacje darmowe |
| Wydawca | Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| ISBN-13 | 978-83-7695-996-2 |
| Numer wydania | 1 |
| Język publikacji | angielski |
| Informacja o sprzedawcy | ePWN sp. z o.o. |
Ciekawe propozycje
Spis treści
| 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 |
Wypożyczaj w abonamencie!
Już od 3,50 zł za ebooka
