The impact of the COVID-19 pandemic on accounting information systems and organizations’ performance

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