Copy igh © 2023 by Au ho /s and Licensed by IADITI. This is an open access a icle dis ibu ed unde he C ea i e Commons A ibu ion License which pe mi s
un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed.
Jou nal o In o ma ion Sys ems Enginee ing and Managemen
2023, 8(1), 18926
e-ISSN: 2468-4376
h ps://www.jisem-jou nal.com/
Resea ch A icle
The impac o he COVID-19 pandemic on accoun ing
in o ma ion sys ems and o ganiza ions’ pe o mance
Ped o Gomes1, Anabela Sil a2, Amélia Fe ei a da Sil a3 *, Albe ina Mon ei o3, Liliana Pe ei a4
1 Uni e si y o Minho, Po ugal
2 School o Economics and Managemen , Uni e si y o Minho, Po ugal
3 CEOS.PP, Poly echnic o Po o / ISCAP, Po ugal
4 Poly echnic Ins i u e o Cá ado and A e, Po ugal
*
Co esponding Au ho :
[email p o ec ed]
Ci a ion: Gomes, P., Sil a, A., da Sil a, A. F., Mon ei o, A., & Pe ei a, L. (2023). The impac o he COVID-19 pandemic on accoun ing in o ma ion
sys ems and o ganiza ions’ pe o mance. Jou nal o In o ma ion Sys ems Enginee ing and Managemen , 8(1), 18926.
.h ps://doi.o g/10.55267/iad .07.12740
ARTICLE INFO
ABSTRACT
Recei ed: 13 No 2022
Accep ed: 18 Dec 2022
This pape empi ically examines he impac o COVID-
19 on accoun ing in o ma ion sys ems and o ganiza ions'
pe o mance. I ollows a quan i a i e app oach. Fo da a collec ion
, an online ques ionnai e was de eloped and
es ed. The inal e sion o he ques ionnai e was applied o he 2556 la ges companies in Po ugal. The 3 esea ch
hypo heses unde s udy we e es ed wi h 101 alid answe s. The esul s e eal a high a
e o implemen a ion o
accoun ing and pe o mance measu emen ins umen s du ing he COVID-
19 pandemic. Rega ding he dynamics o
he upda es o o ganiza ions’ pe o mance measu emen sys ems, he impac o he COVID-
19 pandemic was
con i med and desc ibed as p ima ily posi i e. In u n,
he pe o mance o he companies was nega i ely impac ed
by he COVID-
19 pandemic. This s udy con ibu es o a be e unde s anding o he ole o accoun ing and
pe o mance ins umen s in o ganiza ions unde a high le el o o ganiza ional unce ain y.
Keywo ds: COVID-19 Pandemic, Accoun ing In o ma ion Sys em, Impac , Managemen , Pe o mance
INTRODUCTION
Ea ly s udies on he COVID-19 Pandemic s a ed ha he
si ua ion is un olding wi h no o eseeable end, whe e ea and
unce ain y a e e iden in he ola ili y o he inancial ma ke
and in socie y i sel (Clegho n, 2020; McMillan, 2020;
Mollenkop , Ozanne & S olze, 2020; Pede sen, Ri e & Di
Benede o, 2020; Rikha dsson, Wend & Sigu jónsson, 2020;
The Palladium, 2020). Al hough e en s such as COVID-19 a e
unexpec ed and uncon ollable, (unde simila ci cums ances
o unce ain y, o ganiza ions end o eac nega i ely: o
example, he 2008 economic c isis case, which in all hones y
nega i ely impac ed he pe o mance o many companies) hey
can also be seen as an oppo uni y o inno a ion (James,
Woo en & Dushek, 2011; Pede sen e al., 2020).
Conside ing he ins abili y c ea ed, he p ocesses o
decision-making and managemen con ol a e hinde ed
(Mangena, Tau ingana & Chamisa, 2012). Wha ’s s a ed
be o ehand h ea ens he pe o mance and he achie emen o
he s a egies and o ganiza ions' goals (Kunc & Bandaha i, 2011;
Luce o, Kwang & Pang, 2009). O ganiza ions mus seek o
imp o e hei esponsi eness, especially gi en he inc easingly
less a o able condi ions, whe e all o ganiza ional p ocesses
mus be con olled and op imized (Rongie , Lau as, Galasso &
Gou c, 2013). Mobashe (2014) also adds ha o be e
managemen o he c isis pe iod, whe e pe o mance is uns able,
i s measu emen and e alua ion p o e o be essen ial o he
su i al and success o o ganiza ions.
In u n, pe o mance measu emen sys ems a e de ined by
Neely, G ego y, and Pla s (1995) as a se o me ics used o
quali y he e iciency and e ec i eness o o ganiza ions'
ac i i ies. They can also suppo he o ganiza ions' decision-
making by p o iding use ul and ele an in o ma ion o i s
ealiza ion (Gu ie ez, Sca a da, Flo encio & Ma ins, 2015).
Gi en he con ex , i ’s impo an o e e ha he pe o mance
Gomes P. e al. / J INFORM SYSTEMS ENG, 8(1), 18926
2
/ 15
measu emen sys ems a e seen as an asse o he
esponsi eness o o ganiza ions o o e come he c isis pe iod
and d i e hem o change hei s a egic ocus (Hall, 2012;
Kolehmainen, 2010). The e o e, he design and con en o
pe o mance measu emen sys ems should be e iewed and
adap ed o he con ex o emain e icien (He ing on, McPhail
& Guilding, 2013; Neely, 1999, 2005).
The ques ion ha emains is: how does he COVID-19
pandemic impac he accoun ing and pe o mance
measu emen sys ems? I was epo ed by Janke, Mahlendo ,
and Webe (2014) ha he pe cei ed nega i e e ec s o he 2008
economic c isis led o highe in e ac i e use o pe o mance
measu emen sys ems. Hopwood (2009) a gued ha his same
c isis induced o ganiza ions o modi y and upda e he design
o hei pe o mance measu emen sys ems, which s a ed o
p o ide in o ma ion wi h highe accu acy, quali y, and
equency. Pa la os and Kos akis (2015) de ended ha he e
was a di e ence in he use and impo ance o pe o mance
measu emen sys ems du ing he 2008 economic c isis.
Acco ding o Richa dson e al. (2020), due o he inc eased
unce ain y in he ex e nal en i onmen , manage s a o
adding a g ea e quan i y and a ie y o pe o mance
indica o s o hei pe o mance measu emen sys ems.
To answe he gene al esea ch goal, he ollowing speci ic
objec i es we e de ined:
A. To iden i y he impac o he COVID-19 Pandemic on
he implemen a ion and use o accoun ing and
pe o mance measu emen sys ems.
B. To iden i y he impac o he COVID-19 Pandemic on
he upda es o he accoun ing pe o mance
measu emen sys ems.
C. To iden i y he impac o he COVID-19 Pandemic on
he pe o mance o o ganiza ions.
In his s udy, a quan i a i e me hodology was applied o
answe he speci ic esea ch ques ions o ind solu ions o he
issue o he p esen s udy. The da a collec ion p ocess was
ca ied ou h ough he applica ion o a ques ionnai e. This
ques ionnai e was based on a li e a u e e iew. Fo i s
alida ion, i was done a pilo applica ion o a lis o 46
Po uguese companies.
Following he in oduc ion, he second sec ion de elops he
esea ch hypo heses. Subsequen ly, he me hodologic
app oach, he p ocedu es o da a collec ion, and da a analysis
a e desc ibed. In he ou h sec ion, he esul s o he s udy a e
p esen ed and discussed. Finally, he main conclusion and he
limi a ions o his s udy a e displayed in he las sec ion, as well
as he u u e esea ch oppo uni ies on he opic.
DEVELOPMENT OF THE RESEARCH
HYPOTHESES
Based on he li e a u e e iew, i was possible o de elop
he hypo heses o he esea ch. The COVID-19 Pandemic was
conside ed an economic c isis, ha poses a cons an h ea o
companies, inc easing unce ain y and making he p ocess o
pe o mance con ol a lo mo e complex (Janke e al., 2014;
Mangena e al., 2012; Pea son & Clai , 1998; Waymi e & Basu,
2011).
The li e a u e men ions ha hese changes o an economic
en i onmen equi e new managemen ools capable o
pe o ming be e c isis managemen (A nold, 2009; Chenhall &
Moe s, 2015). The ac o s co esponding o he scena io may
a ec he implemen a ion o pe o mance measu emen sys ems
(Na anjo-Gil Maas & Ha mann, 2009; Zawawi & Hoque, 2010).
Simila ly, he li e a u e also epo s he exis ence o posi i e
changes in he use o pe o mance measu emen sys ems in
con ex s wi h high le els o unce ain y (Janke e al.,2014;
Pa la os & Kos akis, 2015, 2018). I is belie ed ha he pe cep ion
o nega i e e ec s leads pe o mance measu emen sys ems o be
used mo e in e ac i ely, p o iding in o ma ion wi h mo e
quali y and ele ance o he decision-making p ocess (Janke e
al., 2014; Pa la os & Kos akis, 2015). Ha ing said his, i is
possible o de ine he i s esea ch hypo hesis o his s udy:
H1. The COVID-19 Pandemic had a posi i e impac on he
implemen a ion and use o pe o mance measu emen ools in
o ganiza ions.
In esponse o hese changes de i ed om he COVID-19
Pandemic, bo h o ganiza ions, goals, and pe o mance
measu emen sys ems mus be dynamic by e iewing hei
pe o mance indica o s, goals, and objec i es (Hen i, 2010;
Kenne ley & Neely 2002, 2003). I is necessa y o conduc a
e iew and upda e p ocess o he pe o mance measu emen
sys em o ensu e i s ele ance in he cu en con ex (Dixon,
Nanni & Vollmann, 1990; Kenne ley & Neely, 2002, 2003). This
ac ion becomes e en mo e ele an when changes occu in he
in e nal o ex e nal en i onmen o he o ganiza ion due o i s
abili y o d i e and lead s a egic changes (Hen i, 2010; Kaplan &
No on, 2001).
In gene al, i is expec ed ha he e iew o pe o mance
measu emen sys ems would occu mo e equen ly in a con ex
whe e he le el o unce ain y is e y high, such as he COVID-
19 Pandemic case since hey would be able o con ibu e o he
pe o mance o o ganiza ions and educe he le el o unce ain y
se up by p o iding mo e aluable in o ma ion abou he con ex
(Hen i, 2010). Conside ing his discussion and he p e ious
li e a u e e iew p esen ed, i is pe inen o answe he second
esea ch hypo hesis:
H2. The COVID-19 Pandemic inc eased upda es o he
o ganiza ion's Pe o mance Measu emen Sys em.
Zhang, Wang, Rauch, and Wei (2020) epo ha COVID-19
Pandemic mi iga ion measu es ha e caused signi ican changes
in he way o ganiza ions, communi ies, and people in e ac . As
an example o hese measu es, some pe iods o con inemen we e
p esen ed (P ochazka e al., 2020)
Ne e heless, he COVID-19 con ex allowed o he
ein en ion and c ea ion o se e al o ganiza ions, which may
ha e achie ed compe i i e ad an age and a posi i e impac on
hei o ganiza ional pe o mance (Rapaccini, Saccani,
Kowalkowsi Paola & Ad odega i, 2020; To o ella,
Na ayanamu hy, Godinho Filho, Po ioli S audache & Mac
Cawley, 2021). The mos ecu en in hese high unce ain y
con ex s is he exis ence o a high isk o o ganiza ions'
3 / 15
Gomes P. e al. / J INFORM SYSTEMS ENG, 8(1), 18926
pe o mance being nega i ely a ec ed (Kunc & Bhanda i,
2011; Seles, Jabbou La an, and Roubaud, 2019). In he case o
he Pandemic, he pe o mance was a ec ed a a ious le els
as in inancial, ope a ional, and human esou ces (Ba ik,
Cullen, Glaese , Luca & San on, 2020; P ochazka e al., 2020;
To o ella e al., 2021). Las ly, based on he li e a u e e iew, i
is also shown o be ele an o s udy he o ganiza ional
en i onmen , answe ing he hi d esea ch hypo hesis:
H3. The COVID-19 Pandemic impac ed nega i ely he
o ganiza ions' pe o mance.
METHODOLOGY
The main aim o his esea ch is o iden i y he impac ha
he COVID-19 pandemic has on he implemen a ion, use, and
upda es o he pe o mance measu emen sys ems, as well as
on he o ganiza ions hemsel es. To achie e his objec i e,
h ee esea ch hypo heses, which could be jus i ied by he
li e a u e, we e o mula ed. In his con ex , he s udy ollows a
posi i is pa adigm. (B yman & Bell, 2011). Since i ’s
quan i a i e esea ch, i ocuses on using a deduc i e app oach
(B yman & Bell, 2011; C eswell, 2014), using da a collec ion as
a s a egy wi h he applica ion o a ques ionnai e (Leeuw e al.,
2012). The ques ionnai e is o iginal and was de eloped,
alida ed, and a e wa d applied o he la ges companies in
Po ugal.
The ques ions in his ques ionnai e a e p esen ed mos ly on
a 5- poin Like ype in e al scale. This scale was used in
p e ious li e a u e abou he pe o mance measu emen
sys ems, such as in Oli ei a (2008), Quesado, Guzman and
Rod igues (2014), and Sil a (2011). Tha said, elabo a ion,
alida ion, and applica ion p ocedu es we e ca ied ou . The
ques ionnai e ha is applied h oughou his wo k was
designed and based on he li e a u e on pe o mance
measu emen sys ems, highligh ing he ele an dimensions
o he s udy (DE Geuse , Moo aj & Oyon, 2009; Pa la os &
Kos akis, 2018).
The p esen ques ionnai e seeks o analyze he impac o
he COVID-19 Pandemic. I consis s o 14 ques ions and is
di ided in o 4 g oups dis ibu ed as ollows:
-The i s ques ion g oup aims a he cha ac e iza ion o he
pe o mance measu emen sys em and he ex en o i s use.
The e is one main ques ion, di ided in o ou sub-ques ions,
each o hem is composed o 11 i ems, i.e., pe o mance
measu emen ins umen s. The i s one (1.1) is ela ed o he
implemen a ion s a us o each pe o mance measu emen
ins umen and is based on he scales p e iously used by
Pa la os and Kos akis (2018) and by Sil a (2011), wi h he la es
con ibu ions o To o ella e al. (2021), namely ega ding he
de ini ion o he ma u i y o he implemen a ion ime. The
second and hi d (1.2 and 1.3) seek o app aise he ex en o use
ega ding he sys ems be o e he pandemic and du ing he
pandemic c isis, using a scale adap ed om Pa la os hi and
Kos akis (2018). The ou h (1.4) is in ended o gauge whe he
he e is an in en ion o implemen any o he pe o mance
measu emen sys ems in he sho e m, in line wi h Pa la os
and Kos akis (2018).
- The second ques ion g oup aims o e alua e he impac o
COVID-19 on he dynamics o he pe o mance measu emen
sys em upda es. I is di ided in o h ee sub-ques ions (2.1.; 2.2.;
2.3.), and each o hem is composed o h ee i ems. A Like scale
was applied and he esponden mus classi y each i em “be o e
he COVID-19 Pandemic” and “du ing he COVID-19
Pandemic”. This ques ion is based on he scale used by Hen i
(2010).
- The hi d g oup, he cha ac e iza ion o he impac o he
COVID-19 Pandemic on he o ganiza ion and i s pe o mance, is
based on wo gene al ques ions. Ques ion 3 is composed o ou
sub-ques ions adap ing he scales used by Pa la os and Kos akis
(2018) and by Seles e al. (2019), u he g ounding he heo e ical
concep s based on Lai and Wong (2020) and P ochazka e al.
(2020). I aims o iden i y he “impac on human esou ces”. In
u n, ques ion 4 is di ec ed o iden i y he “impac on o e all
pe o mances” by adap ing he scale p e iously used by Pa la os
and Kos akis (2018), and i is se by six sub-ques ions.
Finally, he ou h g oup ocused on he cha ac e iza ion o
he esponden and he o ganiza ion, h ough en ques ions.
Ini ially, some gene al demog aphic ques ions we e asked abou
he esponden such as: “yea o bi h”,” gende ” and“academic
backg ound”. The ollowing ques ions we e also asked abou he
esponden : “ aining in managemen o ela ed a eas” (Sil a,
2011) and “managemen le el” (Oli ei a, 2018). Rega ding he
o ganiza ions' p o ile, he six ques ion i ems e e o
“o ganiza ions CEA”, as seen in Gomes (2007), “a e age numbe
o employees”, “Ne Tu no e ” and “ o al balance shee alue”,
as men ioned in a icle 9 o Dec ee-Law 98/2015. In he las
ques ion, he esponden was asked o w i e hei email add ess
i he/she wishes o ecei e he inal epo o he s udy.
A e designing he ques ionnai e based on he li e a u e, we
p oceeded o he alida ion phase. Fi s , he ques ionnai e was
gi en o a he e ogeneous g oup o 10 academic and non-
academic indi iduals, bo h om managemen - ela ed and non-
ela ed ields. As a esul , he ques ionnai e was adjus ed.
Subsequen ly, he alida ion p e- es was pe o med by
applying he ques ionnai e o a andom sample o he
popula ion, composed o 46 companies, and analyzing he
sensi i i y, eliabili y, and alidi y o he ques ionnai e. As o
he sensi i i y o he ques ionnai e, i is possible o e i y ha
almos all i ems co e he en i e scale (Figu e 1). To assess he
eliabili y o he ques ionnai e, C onbach’s alpha was calcula ed
(Figu e 1), wi h an α o 0.762 a he gene al le el and an α
be ween 0.735 and 0,899 o each ac o , ep esen ing a e y good
in e nal consis ency (Hai Hai , Black, Babin, & Ande son, 2018:
Hill & Hill, 2005; Pes ana & Gagei o, 2003).
The alidi y o he ques ionnai e (Figu e 1), i.e., he abili y o
e ec i ely measu e wha i was in ended o measu e, was
measu ed h ough Spea man’s Co ela ion (Ha dy & B yman,
2009; Hill & Hill, 2005). The co ela ion was pe o med in g oups
II and III o he ques ionnai es, seeking o co ela e 13 i ems
p esen in hem wi h he espec i e ac o s, all showing a
co ela ion wi h a e y high deg ee o signi icance.
Gomes P. e al. / J INFORM SYSTEMS ENG, 8(1), 18926
4
/ 15
Figu e 1. The Ques iona y Valida ion
Du ing May and June 2021, he link o he ques ionnai e
was placed on he Qual ics XM online pla o m and sen by e-
mail o a lis o he la ges companies in Po ugal. The lis is
ep esen a i e o he esea ch popula ion and is composed o
2556 companies in Po ugal, dis ibu ed in his manne : 1000
La ges SMEs in Po ugal (Exame, 2021)- 35.84% (916); 500
La ges & Bes Companies in Po ugal (Exame, 2020)- 18.31%
(468) companies p esen in he Ranking o he 2000 La ges
Companies in Po ugal (Dinhei oVi o, 2020) – 45.85% (1172).
Finally, SPSS (S a is ical Package o Social Sciences) and
Mic oso Excel we e used o he s a is ical analysis.
Cha ac e iza ion o he sample
Wi hin he sample o his scien i ic esea ch 170 companies
(6.65% o esponden s), con ibu ed o he s udy, only 101 o
hese (3.95% o esponden s) comple ed he ques ionnai e,
wi h 54.46% o whom we e emale, and 45.54% o whom we e
male. The age o he esponden s is mainly be ween 30 and 59
yea s old, and we ound ha almos hal o he esponden s
belong o op managemen (49.50%), 39.60% occupy a posi ion
in middle managemen and only 10.89% belong o ope a ional
managemen . We also ound ha mos esponden s ha e an
academic le el co esponding o a bachelo ’s deg ee (62.38%)
o a mas e ’s deg ee (27.72%) and ha 83.17% o esponden s
ha e aining in he a ea o managemen .
Rega ding he Classi ica ion o Economic Ac i i ies (CEA)
o he companies, we ound ha 27.72% belong o g oup “G –
Wholesale and e ail ade; epai o mo o ehicles and
mo o cycles”; 26.73% belong o g oup “C - Manu ac u ing”;
8.91% belong o g oup “H –T anspo a ion and s o age” and
4.95% belong o g oup “N – Adminis a i e and suppo
se ices ac i i ies”. The companies we e u he cha ac e ized
h ough a icle 9 o Dec ee-Law 98/2015, based on hei a e age
numbe o employees, ne u no e , and o al balance shee
alue, whe e: 43.56% o he companies ha e mo e han 250
employees, 35.64% ha e be ween 51 and 250 employees;
16.83% wi h be ween 11 and 50. Rega ding ne u no e , i was
ound ha 33.66% o he o ganiza ions had a ne u no e o
mo e han 40.000.000 eu os; 51.49% o he companies had
be ween 8.000.001 eu os and 40.000.000 eu os; 12.87% o he
esponden s had a ne u no e be ween 700.000 eu os and
8.000.000 eu os and only 1.98% o he companies had a alue
o up o 700.000 eu os. As o he balance shee o al, 42.57% o
he o ganiza ions ha e a balance shee g ea e han 20.000.000
eu os; 34.65% be ween 4.000.001 eu os and 20.000.000 eu os;
19.80% o he esponden s be ween 350.001 eu os and 4.000.000
eu os. Finally, 2.97% ha e a balance shee o al alue o ewe
han 350.000 eu os.
RESULTS ANALYSIS
Analysis and Discussion o he Resul s
Iden i ying he impac o he COVID-19 Pandemic on he
implemen a ion and use o pe o mance measu emen sys ems
The analysis and discussion o he esul s can be ound in
g oup 1 when i comes o “Iden i ying he impac o he COVID-
19 Pandemic on he implemen a ion and use o pe o mance
measu emen sys ems”, which a e aimed o answe he esea ch
hypo hesis:
H1. The COVID-19 Pandemic had a posi i e impac on he
implemen a ion and use o pe o mance measu emen
ins umen s in o ganiza ions.
Based on he equency able o G oup I, ques ion "1.1 -
Cu en ly Implemen ed", we can e i y ha among he
esponden s, he pe o mance measu emen s sys em ha holds
a pe cen age o implemen a ion highe han 50% a e: he Key
Pe o mance Indica o s (83.33%); he Budge Based Con ol
(79.80%); he SWOT Analysis (70.71%); he Cos -Bene i Analysis
(70.53%) and he Benchma king (58.70%) (Table 1). As o he
esponse mo e han 2 yea s ago, he implemen a ion o he
sys ems ocuses on Key Pe o mance Indica o s (47.06%), Budge
Based Con ol (45.45%), and SWOT Analysis (40.40%) (Table 1).
In e ms o implemen a ions in he las wo yea s, he
pe o mance measu emen sys ems wi h he highes pe cen age
we e: Key Pe o mance Indica o s (36.27%); Cos -Bene i
Analysis (35.79%), and Budge Based Con ol (34.34%) (Table 1).
I is also pe inen o s a e ha some sys ems we e implemen ed
mo e in he las wo yea s han be o e, such as Value Chain
Analysis, Ac i i y Based Cos ing, and Cos -Bene i Analysis.
O e all, we see ha close o hal (47.38%) o he implemen a ion
ools we e ca ied ou in he las wo yea s, a pe iod mos ly
composed o he COVID-19 Pandemic (14 mon hs). These
implemen a ions may ha e been ca ied ou o mee some needs
a ising om he pandemic con ex .
Sensi i i y
Ex eme poin s
• Almos all he i ems co e
he en i e scale (Like 1 a 5).
Reliabili y
Gene al C onbach's Alpha
• 0,762
C onbach's Alpha Fa o s
• 0,735 a 0,899
Validi y
Spea man's co ela ion
• All he ques ions (13) a e
co ela ed wi h a e y high
deg ee o signi icance.
5 / 15
Gomes P. e al. / J INFORM SYSTEMS ENG, 8(1), 18926
Table 1. F equencies – Implemen a ion (Ques ion 1.1)
Sys ems
No Yes > 2 yea s Yes To al
N % N % N %
Balanced Sco eca d 58 61,70% 18 19,15% 18 19,15% 94
Ac i i y Based Cos ing 61 69,32% 10 11,36% 17 19,32% 88
Value Chain Analysis 46 50,55% 19 20,88% 26 28,57% 91
Cos -Bene i Analysis 28 29,47% 33 34,74% 34 35,79% 95
Swo Analysis 29 29,29% 40 40,40% 30 30,30% 99
Benchma king 38 41,30% 31 33,70% 23 25,00% 92
Budge Based Con ol 20 20,20% 45 45,45% 34 34,34% 99
Key Pe o mance Indica o s 17 16,67% 48 47,06% 37 36,27% 102
Li ecycle Cos ing 60 69,77% 14 16,28% 12 13,95% 86
Tableau de Bo d 51 54,84% 21 22,58% 21 22,58% 93
O he s 14 82,35% 2 11,76% 1 5,88% 17
Table 2. F equencies – Ex en o Use be o e COVID-19 Pandemic Con ex (Ques ion 1.2)
Sys ems
a g. SD 1 2 3 4 5 To al
N % N % N % N % N %
Balanced Sco eca d 2,21 1,517 42 55,26% 4 5,26% 12 15,79% 8 10,53% 10 13,16% 76
Ac i i y Based Cos ing 2,23 1,541 36 58,06% 1 1,61% 6 9,68% 13 20,97% 6 9,68% 62
Value Chain Analysis 2,65 1,589 29 42,03% 4 5,80% 9 13,04% 16 23,19% 11 15,94% 69
Cos -Bene i Analysis 3,23 1,519 20 25,32% 4 5,06% 12 15,19% 24 30,38% 19 24,05% 79
SWOT Analysis 3,18 1,577 23 27,38% 5 5,95% 13 15,48% 20 23,81% 23 27,38% 84
Benchma king 2,91 1,643 27 35,53% 5 6,58% 11 14,47% 14 18,42% 19 25,00% 76
Budge Based Con ol 3,76 1,470 13 15,66% 5 6,02% 8 9,64% 20 24,10% 37 44,58% 83
Key Pe o mance Indica o s 3,60 1,543 17 19,10% 6 6,74% 10 11,24% 19 21,35% 37 41,57% 89
Li ecycle Cos ing 2,16 1,598 36 62,07% 2 3,45% 3 5,17% 9 15,52% 8 13,79% 58
Tableau de Bo d 2,71 1,712 32 45,71% 1 1,43% 9 12,86% 11 15,71% 17 24,29% 70
O he s 2,00 1,541 11 64,71% 1 5,88% 1 5,88% 2 11,76% 2 11,76% 17
Table 3. F equencies – Ex en o Use in COVID-19 Pandemic Con ex (Ques ion 1.3)
Sys ems a g. SD 1 2 3 4 5 To al
N % N % N % N % N %
Balanced Sco eca d 2,26 1,571 41 55,41% 4 5,41% 9 12,16% 9 12,16% 11 14,86% 74
Ac i i y Based Cos ing 2,23 1,577 35 58,33% 1 1,67% 7 11,67% 9 15,00% 8 13,33% 60
Value Chain Analysis 2,67 1,618 28 41,79% 4 5,97% 10 14,93% 12 17,91% 13 19,40% 67
Cos -Bene i Analysis 3,16 1,531 21 27,27% 3 3,90% 14 18,18% 21 27,27% 18 23,38% 77
SWOT Analysis 3,14 1,609 24 28,92% 6 7,23% 10 12,05% 20 24,10% 23 27,71% 83
Benchma king 2,89 1,638 28 36,84% 2 2,63% 15 19,74% 12 15,79% 19 25,00% 76
Budge Based Con ol 3,71 1,527 14 17,07% 5 6,10% 11 13,41% 13 15,85% 39 47,56% 82
Key Pe o mance Indica o s 3,53 1,617 20 22,47% 6 6,74% 8 8,99% 17 19,10% 38 42,70% 89
Li ecycle Cos ing 2,14 1,612 35 62,50% 2 3,57% 4 7,14% 6 10,71% 9 16,07% 56
Tableau de Bo d 2,68 1,697 31 45,59% 1 1,47% 12 17,65% 7 10,29% 17 25,00% 68
O he s 1,94 1,478 11 64,71% 1 5,88% 2 11,76% 1 5,88% 2 11,76% 17

Gomes P. e al. / J INFORM SYSTEMS ENG, 8(1), 18926
6
/ 15
Analyzing he equency ables o G oup I, ques ion
"1.2 - Ex en o Use Be o e he COVID-19 Pandemic" (Table 2)
ques ion "1.3 - Ex en o Use in he Con ex o he COVID-19
Pandemic" (Table 3). I is possible o asce ain ha he
pe o mance measu emen sys ems used on a e age be o e he
pandemic and in he con ex o he COVID-19 pandemic, we e
he same: Budge Based Con ol (3.76 and 3.71); Key
Pe o mance Indica o s (3.60 and 3.53) and Cos -Bene i
Analysis 3.23 and 3.16) (Table 2; Table 3). Likewise, he leas
used in bo h con ex s also emained he same: Li ecycle
Cos ing (2.16 and 2.14); Ac i i y Based Cos ing (2.23 and 2.23),
and Balanced Sco eca d (2.21 and 2.26) (Table 2; Table 3).
Reso ing o he equency able o G oup I, in ques ion "1.4
- In en ions o Implemen in he Sho Te m", we e i ied he
exis ence o some in en ion by he esponden s o implemen ,
in he sho e m, he pe o mance measu emen sys ems
(Table 4). In his con ex , we can see ha he sys ems wi h mo e
in en ions o implemen in he sho e m we e he Balanced
Sco eca d (22.00%); he Ac i i y Based Cos ing (12.00%), and
he Benchma king (12.00%) (Table 4). In some way, he
esponden s' in en ion may ha e esul ed om hei iew ha ,
in a pandemic con ex , hese sys ems could help hei
o ganiza ion mee ce ain needs o ake ad an age o
oppo uni ies.
Table 4. F equencies – In en ion o Implemen in he Sho -
Te m (Ques ion 1.4)
Sys ems N %
Balanced Sco eca d 11 22,00%
Ac i i y Based Cos ing 6 12,00%
Value Chain Analysis 3 6,00%
Cos -Bene i Analysis 2 4,00%
SWOT Analysis 3 6,00%
Benchma king 6 12,00%
Budge Based Con ol 5 10,00%
Key Pe o mance Indica o s 3 6,00%
Li ecycle Cos ing 5 10,00%
Tableau de Bo d 4 8,00%
O he s 2 4,00%
To al 50 100,00%
No wi hs anding he p e iously pe o med analysis o he
a e age ex en o use o he pe o mance measu emen sys ems,
we will explo e his heme based on he le els o use iden i ied
by he esponden s (Table 5). Despi e his analysis no ha ing
s a is ical signi icance, h ough Table 5, we can see ha he
ex eme poin s 1 "ze o use" (+0.92%), 5 "ex ensi e use" (+1.42%),
and he middle poin 3 (+1.75%) had an a e age pe cen age
inc ease, as well as inc ease in mos sys ems. On he o he hand,
he emaining poin s a e ound o ha e nega i e a e age
changes, poin 2 (-0.29%) and poin 4 (-3.79%). This may ha e
occu ed in he case ha some o ganiza ions, o espond be e
acco ding o he pandemic con ex , decided o ake a s ep
o wa d in hei use o pe o mance measu emen sys ems, as
well as in he si ua ion whe e hey we e p essu ed o ake a s ep
back o e en s op using hem, due o lack o esou ces, lack o
capaci y o upda e hem o e en he lack o iden i ying he
use ulness. The ac ha he le el o use has been main ained o
inc eased in ce ain pe o mance measu emen sys ems may
e eal ha hey a e adequa e and able o cope wi h change.
Table 5. Ex en o Use o Pe o mance Measu emen Tools
The ex en o Use: Be o e he Pandemic (BP); Pandemic Con ex (PC)
Sys ems
1 2 3 4 5
BP PC BP PC BP PC BP PC BP PC
Balanced Sco eca d 55,26% 55,41% 5,26% 5,41% 15,79% 12,16% 10,53% 12,16% 13,16% 14,86%
Ac i i y Based Cos ing 58,06% 58,33% 1,61% 1,67% 9,68% 11,67% 20,97% 15,00% 9,68% 13,33%
Value Chain Analysis 42,03% 41,79% 5,80% 5,97% 13,04% 14,93% 23,19% 17,91% 15,94% 19,40%
Cos -Bene i Analysis 25,32% 27,27% 5,06% 3,90% 15,19% 18,18% 30,38% 27,27% 24,05% 23,38%
SWOT Analysis 27,38% 28,92% 5,95% 7,23% 15,48% 12,05% 23,81% 24,10% 27,38% 27,71%
Benchma king 35,53% 36,84% 6,58% 2,63% 14,47% 19,74% 18,42% 15,79% 25,00% 25,00%
Budge Based Con ol 15,66% 17,07% 6,02% 6,10% 9,64% 13,41% 24,10% 15,85% 44,58% 47,56%
Key Pe o mance Indica o s
19,10% 22,47% 6,74% 6,74% 11,24% 8,99% 21,35% 19,10% 41,57% 42,70%
Li ecycle Cos ing 62,07% 62,50% 3,45% 3,57% 5,17% 7,14% 15,52% 10,71% 13,79% 16,07%
Tableau de Bo d 45,71% 45,59% 1,43% 1,47% 12,86% 17,65% 15,71% 10,29% 24,29% 25,00%
O he s 64,71% 64,71% 5,88% 5,88% 5,88% 11,76% 11,76% 5,88% 11,76% 11,76%
+0,92% -0,29% +1,75% -3,79% +1,42%
7 / 15
Gomes P. e al. / J INFORM SYSTEMS ENG, 8(1), 18926
Table 6. Wilcoxon Tes (Ex en o Use)
The ex en o Use (Be o e he Pandemic; Pandemic Con ex )
Sys ems
Wilcoxon
Z
Balanced Sco eca d -0,378
Ac i i y Based Cos ing -0,412
Value Chain Analysis -0,378
Cos -Bene i Analysis -0,302
SWOT Analysis -0,632
Benchma king -0,061
Budge Based Con ol -0,431
Key Pe o mance Indica o s -0,679
Li ecycle Cos ing -0,378
Tableau de Bo d -1,414
O he s -1,000
Howe e , when we e iewed he e ms o he ex en o use
o he pe o mance measu emen sys ems, agains he pe iod
since he sys em is implemen ed, we e i ied s a is ically
signi ican esul s h ough he Mann-Whi ney U es (Table 7).
This p o es ha some sys ems implemen ed mo e han wo
yea s ago ha e highe le els o usage ex ension han hose
implemen ed less han wo yea s ago, as in he case o Value
Chain Analysis (p < 0.05), Cos -Bene i Analysis (p < 0.05),
Benchma king (p < 0.05), Budge Based Con ol (p < 0.01), Key
Pe o mance Indica o s (p < 0.01), and Tableau de Bo d (p < 0.01)
(Table 7). Howe e , when he es is pe o med in he pandemic
con ex , only wo sys ems emain wi h he same le el o
signi icance, Budge Based Con ol (p < 0.01) and Key
Pe o mance Indica o s (p < 0.01) (Table 7). The Tableau de Bo d
dec eased o a signi ican le el (p < 05) and he e a e no longe
any s a is ically signi ican di e ences in Value Chain Analysis,
Cos -Bene i Analysis, and Benchma king (Table 7).
This s udy e eals ha a longe implemen a ion ime ends o
esul in a highe le el o use. Howe e , in a pandemic con ex ,
hese di e ences we e educed and he e was a endency
owa ds he homogeniza ion o he use. Ou s udy did no
iden i y he easons behind i . Howe e , we p opose some
hypo heses: he sys ems a e adequa e and use ul o espond o
he pandemic con ex , making he le el o use simila in all
o ganiza ions; he newly implemen ed sys ems had ime o
moni o he usage phase o hose p e iously implemen ed o
sys ems implemen ed mo e han wo yea s ago we e less used as
hey we e no sui able o change, hus educing di e ences.
Table 7. Mann-Whi ney U (Ex en o Use)
The ex en o Use (Yes; Yes > 2 yea s)
Mann-Whi ney U
Be o e he Pandemic COVID-19 Pandemic Con ex COVID-19
Sys ems Z Resul s Z Resul s
Balanced Sco eca d -1,640 - -1,567 -
Ac i i y Based Cos ing -1,168 - -0,169 -
Value Chain Analysis -2,070* Yes < 2yea s -1,395 -
Cos -Bene i Analysis -2,135* Yes < 2yea s -1,753 -
SWOT Analysis -1,412 - -1,484 -
Benchma king -1,981* Yes < 2yea s -1,788 -
Budge Based Con ol -3,060** Yes < 2yea s -2,773** Yes < 2yea s
Key Pe o mance
Indica o s -3,839** Yes < 2yea s -3,382** Yes < 2yea s
Li ecycle Cos ing -1,642 - -1,026 -
Tableau de Bo d -2,930** Yes< 2yea s -2,288* Yes < 2yea s
O he s -1,414 - -1,414 -
* The co ela ion is signi ican a 5%
** The co ela ion is signi ican a 1%
Gomes P. e al. / J INFORM SYSTEMS ENG, 8(1), 18926
8
/ 15
Based on he esul s ob ained om he ques ions in g oup
1 "Iden i y he impac ha he COVID-19 Pandemic had on he
implemen a ion and use o pe o mance measu emen sys ems", i is
also impo an o no e ha i is possible o es he esea ch
hypo hesis:
H1. The COVID-19 Pandemic had a posi i e impac on
he implemen a ion and use o o ganiza ions' pe o mance
measu emen ools.
In he con ex o he use o pe o mance measu emen
sys ems, when compa ing he means and pe cen ages in Table
2, Table 3, and Table 5, we ound ha he e was a a ia ion in
he le el o use o pe o mance measu emen sys ems when i
comes o he COVID-19 Pandemic. Howe e , i was no
possible o ind s a is ically signi ican di e ences ha p o e
he impac o he Pandemic when i comes o he use o
pe o mance measu emen sys ems (Table 6).
A he implemen a ion le el, we can also s a e ha almos
hal o he implemen a ions o he ins umen s we e ca ied ou
in he las wo yea s, a pe iod la gely composed o he COVID-
19 Pandemic con ex (Table 1). These implemen a ions may
ha e been ca ied ou o mee some needs a ising om he
pandemic con ex , as sugges ed by A nold (2009) and by
Chenhall and Moe s (2015).
Addi ionally, when c oss- e e encing he in o ma ion
be ween implemen a ion and use o he pe o mance
measu emen ins umen s, we ound ha he le el o he ex en
o use be o e he COVID-19 Pandemicwas highe in ce ain
ins umen s ha we e implemen ed mo e han wo yea s ago,
mee ing he wo-yea ma u i y le el used in To o ella e al.
(2021) (Table 7). Howe e , in he con ex o he COVID-19
Pandemic, hese s a is ically signi ican di e ences we e no
longe obse ed o some o he ins umen s (Table 7). Ha ing
said his, we can a i m ha homogeniza ion o he le els o use
o he pe o mance measu emen sys ems has occu ed. This
phenomenon may ha e occu ed due o he need o be e
in o ma ion o espond o he con ex , aising he le el o use
by o ganiza ions ha ha e implemen ed hem mo e ecen ly
(Janke e al., 2014; Pa la os & Kos akis, 2018).
Al hough i is impossible o ully con i m he esea ch
hypo hesis, i can be s a ed ha he COVID-19 pandemic
posi i ely impac ed he homogeniza ion and de elopmen o
he use o o ganiza ions' pe o mance measu emen sys ems.
Iden i ying he impac o he COVID-19 Pandemic on
upda es o pe o mance measu emen sys ems.
The analysis and discussion o he esul s p esen ed in
g oup 2 "Iden i ying he impac o he COVID-19 Pandemic on
pe o mance measu emen sys em upda es" aims o es he
esea ch hypo hesis:
H2. _The COVID-19 Pandemic has inc eased upda es o he
o ganiza ions' Pe o mance Measu emen Sys em.
Conside ing he equency able o G oup II - Upda ing,
whe e ques ion 2 “Dynamism” is p esen , we can e i y ha ,
in o de , he s a emen s wi h he highes a e age upda es
be o e and du ing he pandemic con ex , we e: he "Q2.3 -
Ha e he a ge goals been changed?" (3.34; 3.62); he "Q2.2 -
Ha e pe o mance indica o s been added/ emo ed/changed?"
(3.28; 3.52) and las ly he "Q2.1 – Ha e s a egic objec i es been
added/ emo ed/changed?" (3.19; 3.46) (Table 8).
Table 8. Desc ip i e S a ics (G oup II_Upda e)
G oup II - Upda e
Be o e he
Pandemic
COVID-19
Pandemic
Con ex
COVID-19
a g. SD a g. SD
2 - Dynamism
Q2.1 – Ha e s a egic objec i es been
added/ emo ed/ changed? 3,19 0,957
3,46 0,964
Q2.2 – Ha e pe o mance indica o s
been added/ emo ed/ changed? 3,28 0,966
3,52 0,980
Q2.3 – Ha e he a ge goals been
changed? 3,34 0,954
3,62 0,983
A e he p e ious analysis, a u he Wilcoxon es was
ca ied ou on e e y answe o he sample in agg ega e o m, a
he le el o he G oup II i ems. This s udy iden i ied signi ican
di e ences wi h g ea e ele ance o he pe iod be o e he
pandemic e sus he pandemic con ex , in he s a emen "Q2.2 –
Ha e pe o mance indica o s been added/ emo ed/changed?" (p
< 0.05) (Table 9). Mo eo e , a signi ican di e ence is seen, in he
s a emen "Q2.3 – Ha e a ge goals been changed?" (p < 0.01),
showing a g ea e change in he pandemic con ex compa ed o
he pe iod be o e he pandemic (Table 9). This may ha e
occu ed because he p e iously de ined pe o mance indica o s
we e al eady p epa ed o he ex e nal changes, no equi ing
changes in he pandemic con ex . Howe e , he opposi e may be
ue o he a ge s since i would be p ac ically impossible o
de e mine an exac a ge in such an unp edic able business
scena io and wi h such a high le el o unce ain y.
Table 9. Wilcoxon Tes (G oup II_Upda e)
Wilcoxon Tes
(Be o e he Pandemic COVID-19;
Pandemic
Con ex COVID-19)
Z Resul s
2 - Dynamism
Q2.1 – Ha e s a egic objec i es been
added/ emo ed/ changed? -1,762 -
Q2.2 – Ha e pe o mance indica o s been
added/ emo ed/ changed? -2,068* Be o e > Con ex
Q2.3 – Ha e he a ge goals been
changed? -2,962**
Be o e < Con ex
*. The co ela ion is signi ican o 5%
** The co ela ion is signi ican o 1%
When we check on he G oup II i ems, ca ego izing
companies by hei ne u no e , we ind an ag eemen in
Table 10 wi h he gene al s udy (Table 9). I is possible o
a i m he exis ence o a s a is ically signi ican and posi i e
di e ence om he pandemic con ex , in companies wi h a ne
u no e o "Mo e han 40,000,000 €" in he i em "Q2.3 – Ha e he
a ge goals been changed?" (p < 0.01) (
9 / 15
Gomes P. e al. / J INFORM SYSTEMS ENG, 8(1), 18926
Table 10). This may be d i en by he need o companies o
s ay up o da e and eady o espond o changes in he business
con ex . The ac ha his di e ence only occu s in la ge
companies may be a esul o hei heo e ically highe a ge
goals han he o he emaining companies.
When we analyze he i ems in he scope o he o al balance
shee alue, we once again ind a s a is ically signi ican and
posi i e di e ence in he i em "Q2.3 – Ha e he a ge goals
been changed?" (p < 0.05) shows in companies wi h balance shee
o al alue be ween "€4,000,000 o €20,000,000" (Table 11).
In ag eemen wi h he es s pe o med ea lie on G oup II
i ems, we once again ound s a is ically signi ican di e ences in
"Q2.3 - Ha e he a ge goals been changed?" (p < 0.05) (Table
12). Tha said, o ganiza ions wi h an a e age numbe o
employees o "11 o 50" and wi h "Mo e han 250" changed hei
goals mo e in he pandemic con ex han be o e.
Table 10. Wilcoxon Tes (G oup II Upda e - Ne Tu no e )
(Ne Tu no e ) Up o
700.000 €
700.000 € o
8.000.000 €
8.000.001 € o
40.000.000 €
Mo e han
40.000.000 €
Wilcoxon Tes
(Be o e he Pandemic (B); Pandemic Con ex (C)) Z Res. Z Res. Z Res. Z Res.
2 - Dynamism
Q2.1 – Ha e s a egic objec i es been added/ emo ed/
changed?
- - 0,000 - -1,251 - -0,962 -
Q2.2 – Ha e pe o mance indica o s been added/
emo ed/ changed?
- - 0,000 - -1,059 - -1,667 -
Q2.3 – Ha e he a ge goals been changed? - - -1,342 - -1,303 - -2,640** B<C
** The co ela ion is signi ican o 1%
Table 11. Wilcoxon Tes (G oup II_Upda e – To al Balance Shee )
(To al Balance Shee )
Up o
350.000 €
350.001 € o
4.000.000 €
4.000.001 € o
20.000.000 €
Mo e han
20.000.000 €
Tes e Wilcoxon
(Be o e he Pandemic (B); Pandemic Con ex (C)) Z Res. Z Res. Z Res. Z Res.
2 - Dynamism
Q2.1 – Ha e s a egic objec i es been added/ emo ed/
changed?
-1,000 - -1,190 - -0,632 - -1,276 -
Q2.2 – Ha e pe o mance indica o s been added/
emo ed/ changed?
-1,000 - -1,134 - -0,707 - -1,730 -
Q2.3 – Ha e he a ge goals been changed? -0,447 - -1,730 - -2,121* B<C -1,249 -
*. The co ela ion is signi ican o 5%
Table 12. Wilcoxon Tes (G oup II_Upda e - A e age Numbe o Employees)
(A e age Numbe o Employees)
Up o 10
11 o 50
50 o 250 Mo e han
250
Tes e Wilcoxon
(Be o e he pandemic (B); Pandemic Con ex (C)) Z Res. Z Res. Z Res. Z Res.
2 -Dynamism
Q2.1 – Ha e s a egic objec i es been added/ emo ed/
changed?
0,000 - -1,890 - -1,513 - -0,213 -
Q2.2 – Ha e pe o mance indica o s been added/
emo ed/ changed?
0,000 - -1,890 - -1,000 - -0,541 -
Q2.3 – Ha e he a ge goals been changed? -1,000 - -2,121* B<C -1,115 - -2,271* B<C
*. The co ela ion is signi ican o 5%
Th ough he esul s achie ed in g oup 2 "Iden i ying he impac o he COVID-19 Pandemic on pe o mance