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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.

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Positive sentiments towards urban green spaces (UGS) unequivocally increased worldwide amid COVID-19. In contrast, this paper documents that views on mobility restrictions applicable to UGS are of a contested nature. That is, while residents unambiguously report positive sentiments towards UGS, they do not share views on how to administer access to UGS—which is a matter of public policy. These contesting views reflect opposite demands that managers of UGS had to balance during the pandemic as they faced the challenge of reducing risk of spread while providing services that support physical and mental health of residents. The empirical analysis in this paper relies on views inferred through a text classification algorithm implemented on Twitter messages posted from January to October 2020, by urban residents in three Latin American countries—Argentina, Colombia, and Mexico—and Spain. The focus on Latin America is motivated by the documented lack of compliance with mobility restrictions; Spain works as a comparison point to learn differences with respect to other regions. Understanding and following in real-time the evolution of contesting views amid a pandemic is useful for managers and city planners to inform adaptation measures—e.g. communication strategies can be tailored to residents with specific views. • Amid COVID-19, social media showcased contesting views on mobility restrictions applicable to UGS. • Contesting views on regulation of access hold together with unambiguous increase in positive sentiments towards UGS. • These views reflect residents' stands with respect to how UGS should be used during a pandemic event. • Social media provides unstructured information to design and communicate adaptation measures in real-time. [ABSTRACT FROM AUTHOR]

COVID-19 caused a worldwide paralysis. An asynchronous study among executive officers was developed, using the qualitative Delphi method, during the confinement stage, by a couple of companies, one from Colombia, another from Spain. Participants were human resources and marketing managers (some of them working in both areas) of large companies, SMEs, non-profit organizations, and professional unions, located in both countries. A forecast of expected changes in interpersonal relationships was the main objective of the study; however, as participants broadened the debate, topics related to administrative functions emerged. This paper focuses in the latter. Administrative planning was the most affected function by the pandemic. Organizational arranges like telecommuting became more common, their interaction and control difficulties raise concerns among directors. Strengthening trust and communication bonds is important. Decision making process was faster during the quarantine period, it is a lesson learned by the participants. Increased empathy to the personal necessities and functionality prevalence in the performance of administrative tasks are both in the future expected by participants. [ABSTRACT FROM AUTHOR]

Global pandemics are not a new phenomenon. They have occurred at different points in time and can be of different scales. COVID-19 appeared in 2020 and its spread has reached more than 60 countries worldwide. This research aims to analyze voluntary self-isolation behavior used to cope with the COVID-19 pandemic. As part of this study, we carried out sampling in Colombia and Spain, which share similar cultural characteristics but which have substantial social and economic differences. A multi-group model was used to test the application of the theory of planned behavior and the theory of reasoned action in order to analyze self-isolation behavior. The results show that there are differences in self-isolation behavior between both countries, especially with regard to attitudes towards self-isolation and volitional behavior. [ABSTRACT FROM AUTHOR]