Purpose

The purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants' work due to a disaster like COVID-19.

Design/methodology/approach

This is a qualitative study with an action research approach. The research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach.

Findings

The contingent shock embodies both a reactive and adaptive approach in the accountants' professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock. The accountants' experience helps to understand how the COVID-19 pandemic contingently shapes the working approach of accountants with both short- and long-term organisational implications.

Originality/value

Based on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of COVID-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research.

中文翻译：

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人道主义灾难对会计师工作方法的影响：或有影响的研究

目的

本文的目的是调查2019年冠状病毒病（COVID-19）等人道灾难如何影响会计师的工作方式。这项研究的动机是要求对COVID-19如何影响会计师的工作，角色和人的状况进行更深入的分析。这项研究旨在基于偶然性理论，发现由于诸如COVID-19之类的灾难而对会计工作产生的偶然性影响。

设计/方法/方法

这是一项采用行动研究方法的定性研究。该研究依赖于半结构化访谈以及合著者在受调查的专业组织中的积极参与。通过归纳解释性方法使用主题分析对收集的数据进行分析。

发现

偶然性冲击在会计师的专业工作中体现了反应性和适应性方法。从理论上讲，这项研究确定了与休克有关的九个或有阶段。会计师的经验有助于理解COVID-19大流行如何在短期和长期的组织意义上决定着会计师的工作方式。

创意/价值

根据文献调查，这是第一个采用行动研究方法来研究COVID-19社会环境中所涉及的复杂动态的研究，它通过发现有效的行动，反应，变化和解决方案来解决专业会计师所遇到的问题。这种方法通过回答对会计的多学科贡献的呼吁，以解决全球COVID-19危机，其影响和未来研究的机会，从而帮助建立增强专业和社区实践的知识。