Budgetary responses to a global pandemic in Bosnia and Herzegovina

Poljašević, Jelena; Grbavac, Josipa; Mikerević, Dragan

doi:10.1108/jpbafm-07-2020-0114

Cited by 4 publications

(1 citation statement)

References 8 publications

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“…Although keeping a neutral perspective was aimed, the set of appearing subconcepts can be seen as a limitation of this research, along with the comprehension objectivity. 84,87,90,96,98,[100][101][102]107,109,110,112,114] The research framework in Figure 2 shows the starting three dimensions along with the subconcepts in each dimension derived from the gathered literature. Subconcepts were added each time a new one appeared, which could not be systemized under existing ones.…”

Section: Methodology and Data Collectionmentioning

confidence: 99%

The Impact of COVID-19 on Sustainable Business Models in SMEs

2021

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Businesses have been exposed to various challenges during the global pandemic, and their response to this disruption has impacted their resilience as well as their chances to overcome this crisis. Small and medium-sized enterprises (SMEs) are changing their business models in order to adapt to this changing environment. Service-based industries have been hit particularly hard. This research investigates how SMEs operating in service industries have been coping with the disruptions caused by the COVID-19 pandemic. This research aims to gain insights into which transformation drivers they have focused on and which technologies they have selected as a means to respond to the disruption. These insights regarding SMEs are then explored according to their influence on the redefinition of sustainable business models in SMEs. The review data was analyzed via a customized research framework that contains three dimensions and 30 subconcepts. The results show the distribution of drivers and technologies across service sectors. They are organized into a Business Model Canvas and could be considered useful for academia and practitioners. The highly unpredictable environment allows for only a few feasible strategic approaches regarding an SME’s decision on to follow incumbents, to become a challenger, or to reinvent themselves based on their own transformation drivers and readiness to apply digital technologies.

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Section: Methodology and Data Collectionmentioning

confidence: 99%

The Impact of COVID-19 on Sustainable Business Models in SMEs

2021

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Public Sector Reporting in the Times of Crisis and Pandemics: Some Evidence from New Zealand on Reporting in Covid-19 Environment

Redmayne,

Barbieri,

Čičak

2024

Eurasian Studies in Business and Economics

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Accounting and social health: a systematic literature review and agenda for future research

Adjei-Mensah,

Ntim,

Zhang

et al. 2024

JAL

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PurposeThe objective of this paper is to synthesize and extend the existing understanding of social health accounting (SHA) literature within the perspectives of social health disclosures (SHAD) and the effect of social health problems on public and private sector accounting.Design/methodology/approachThis study provides a comprehensive and up-to-date systematic literature review (SLR) of past studies on social health within the accounting literature. This is done by employing a three-step SLR research design to investigate a sample of papers, made up of 62 mixed, qualitative and quantitative studies conducted in over 23 countries, drawn predominantly from the extant accounting literature from 2013 to 2023 and published in 25 peer-reviewed journals.FindingsOur SLR offers several findings. First, we find that existing SHA studies apply theories in SHAD studies, but hardly apply them to explain the impact of health problems on business outcomes. Second, we show that the extant studies have focused predominantly on rigorous empirical studies on SHAD, while this is scarce for studies examining the impact of diseases/health problems on both public and private sector accounting. Third, we identify several research design weaknesses, including a lack of primary data analysis, mixed-methods approach and rigorous qualitative studies. Finally, we present directions for future SHA research. Originality/valueIn contrast to the ever-increasing general social and environmental accounting (SEA) research, existing studies examining global health issues and challenges (e.g. diseases, epidemics and pandemics), especially from an accounting perspective are rare. Nonetheless, the past decade has witnessed a steady increase in research on corporate accounting for, and reporting of, health issues; although the emerging literature remains fragmented thereby impeding the generation of useful empirical and theoretical insights for policymakers, practitioners and researchers. Consequently, this paper offers extensive and timely SLR of the existing studies on SHA; critically reviewing past findings published in a wide range of peer-reviewed international journals that discuss the current state of global SHA research, their weaknesses and set future research agenda.

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Budgetary responses to a global pandemic in Bosnia and Herzegovina

Cited by 4 publications

References 8 publications

The Impact of COVID-19 on Sustainable Business Models in SMEs

The Impact of COVID-19 on Sustainable Business Models in SMEs

Public Sector Reporting in the Times of Crisis and Pandemics: Some Evidence from New Zealand on Reporting in Covid-19 Environment

Accounting and social health: a systematic literature review and agenda for future research

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