تأثير جائحة كورونا على مهنة المحاسبة : دراسة حالة عينة من محترفي المحاسبة

الملخص EN

This study seeks to examine the aspects affected in the accounting profession by the Corona pandemic in the southeast of Algeria from the perspective of a sample of accounting professionals, and this is by adopting the quantitative approach in collecting the required data, using a questionnaire directed via e-mail to a sample of 53 professionals.

Five-point Likert scale to know the opinion of the respondents.

This paper concluded that the Corona pandemic led to increased difficulties for the accounting profession due to the decline in regulatory activities and the inability to access clear data, In accordance with the standards and rules in force due to the closure and continuous restriction of commercial and financial activities of companies.

The study also recommended that the accounting sector should benefit from the opportunity to learn from this experience that needs innovations in solutions and management to benefit from the lessons of crises