1. Análise do impacto da pandemia da Covid-19 na celeridade dos periódicos da área de ciências contábeis.
- Author
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Nogueira Montenegro, Andréa Ewellin, Vieira Xavier, Redvânia, de Carvalho Francisco Soares, Luiz Augusto, and de Sales Lima, Mariomar
- Subjects
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COVID-19 pandemic , *ACCOUNT books , *RESEARCH personnel , *COVID-19 , *CONTENT analysis - Abstract
Purpose: To analyze the impact of the Covid-19 pandemic on the speed of journals that publish articles in the accounting sciences area in the light of contingency theory. Methodology: This is documentary research. 31 journals were mapped and explored within the pandemic period from 2019 to 2022, with a total of 2,290 articles analyzed individually. As a strategy for data analysis, descriptive data analysis and content analysis were adopted in this research. Results: In the main findings of the research, it was found that the impact of the Covid-19 pandemic on the investigated journals was 47% in relation to the average of days between the submission delivery and the acceptance of the research by the journal. In addition, it was found that in general, journals had an increase in average days in reviews of over 20%. Furthermore, when investigating these findings, it was found that the claims of the contingency theory for this phenomenon were confirmed, since Covid-19 brought a scenario of insecurity and new adaptations for all entities. Contributions of the Study: This research contributed to confirm the relationship between contingency theory and the speed of evaluations of journals in the field of accounting sciences, especially in relation to uncertainties and adaptations found by organizations during the Covid-19 pandemic. In addition, the evidence collected is of great value to students, professors, researchers, journal managers and the general public, because through the results found, there will be guidance for choosing to send articles today. [ABSTRACT FROM AUTHOR]
- Published
- 2024
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