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This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.

Chinese imports replace locally manufactured products in developing countries. The import of consumer goods from China to West Africa is closely linked to commercial travel, and China's border restrictions during the Covid outbreak put a near-halt to such travelling. Furthermore, the pandemic caused a global logistics crisis that disrupted supply chains with production in China. This paper asks whether Ghanaian manufacturers and artisanal producers could take advantage of these disruptions to enhance their competitive position. Did China's border closure provide space for local Ghanaian producers to thrive? We address this question by drawing on data collected among Ghanaian plastic manufacturers and furniture makers, who have faced tough competition from Chinese imports. Our analysis shows that supply chain disruptions from China led to the substitution of certain products previously imported from China, and these effects were partially sustained after the Covid-induced barriers to imports from China were removed. However, the disruptions were also costly for many Ghanaian producers, as they depended on Chinese intermediary products, tools, and other inputs. This illustrates how economic lives in Ghana and China have become so profoundly intertwined that indiscriminate decoupling is neither possible nor desirable. [ABSTRACT FROM AUTHOR]

China features significantly in the Covid-19 narrative for good and bad reasons. The purpose of this paper is to test, empirically, the assumption that Covid-19 would negatively influence perceptions of China in Ghana, due to its perceived relationship with the pandemic. We characterise Chinese manufactured products as soft power resources and analyse the role they play in addressing the personal needs and interests of Ghanaians and how they affect positive and negative perceptions of China amid the Covid-19 pandemic. We used a mixed research method and collected data from a sample size of 1,020 for analysis. We found that Ghanaians are rational actors who maximise the perceived gains of their actions in pursuit of their objectives. Thus, the self-interest and personal satisfaction Ghanaians gain through China's manufactured products outweigh the negative representation of China in the Covid-19 narrative, shaping a positive attitude in Ghana towards China. We situate the argument within rational choice theory. [ABSTRACT FROM AUTHOR]

Since the Coronavirus Disease 2019 (COVID-19) outbreak, international relations (IR) literature on the pandemic's implication on global politics has generally increased, while studies on small businesses and human developmental consequences in the developing world have lagged. In this context, through a micro-level analysis, this article investigates the extent to which the COVID-19 pandemic affects the economically bottom-class citizens and their businesses, focusing on small-scale vendors in Ghana. It utilises content analysis to examine 384 small-scale vendors in four cities/towns (Accra, Tema, Sunyani, Ho) in Ghana between August and October 2021. We show that the pandemic has negatively affected economic life and ordinary living conditions by increasing poverty among economically bottom-class citizens, likely to have dire long-term consequences nationally. Further, we contend that the small-scale vendors and entrepreneurs recognise leveraging the increasing Chinese global economic influence. Thus, China provides an exit point through which the people can navigate themselves out of the COVID-19 predicaments. Our study is novel for its first-level—individual—analysis of the impact of COVID-19 in the Ghanaian market space from an IR perspective. It also provides policy relevance. [ABSTRACT FROM AUTHOR]