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COVID-19's effect on the accounting of SMEs and the role of information technology as a mitigation measure

Author

Listed:
  • Drogalas George
  • Karagiorgos Alkiviadis
  • Panagiotis Pantelidis
  • Vratskidou Anthoula

Abstract

The purpose of this article is to study the effects of COVID-19 on the profession of accountant as well as the role of smart technologies. A mixed method approach was used for the analysis with interviews from experts and questionnaires sent to accounting departments of small and medium enterprises. Factor analysis was employed to study these hypotheses. COVID-19 affected the profession of accountant especially through under the pressure of the workload. Most SMEs believe that smart technologies can help address the effects of COVID-19 on the accounting profession. There is a significant difference between accountants and the state, intensified due to their different goals and roles in a pandemic. There is a great need for training and support in the informational technology transition. The unprecedented situation and stress levels indicate that states could devise long-term development strategies, showing care in pursuing or rejecting immediate and short-term goals.

Suggested Citation

  • Drogalas George & Karagiorgos Alkiviadis & Panagiotis Pantelidis & Vratskidou Anthoula, 2025. "COVID-19's effect on the accounting of SMEs and the role of information technology as a mitigation measure," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 14(3), pages 221-246.
    • Handle: RePEc:ids:ijcrac:v:14:y:2025:i:3:p:221-246
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