{"id":"https://openalex.org/W3135838533","doi":"https://doi.org/10.17762/pae.v58i2.2867","title":"IMPACT OF COVID19 ON ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF A SAMPLE OF HEAD OF ACCOUNTING DEPARTMENTS WITHIN KUWAITI MANUFACTURING SECTOR","display_name":"IMPACT OF COVID19 ON ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF A SAMPLE OF HEAD OF ACCOUNTING DEPARTMENTS WITHIN KUWAITI MANUFACTURING SECTOR","publication_year":2021,"publication_date":"2021-02-22","ids":{"openalex":"https://openalex.org/W3135838533","doi":"https://doi.org/10.17762/pae.v58i2.2867","mag":"3135838533"},"language":"en","primary_location":{"id":"doi:10.17762/pae.v58i2.2867","doi":"https://doi.org/10.17762/pae.v58i2.2867","is_oa":true,"landing_page_url":"https://doi.org/10.17762/pae.v58i2.2867","pdf_url":"http://psychologyandeducation.net/pae/index.php/pae/article/download/2867/2549","source":{"id":"https://openalex.org/S4210193902","display_name":"Psychology and Education Journal","issn_l":"0033-3077","issn":["0033-3077"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Psychology and Education Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://psychologyandeducation.net/pae/index.php/pae/article/download/2867/2549","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103958491","display_name":"Bader Lafi Shallal Almutairi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Dr. Bader Lafi Shallal Almutairi","raw_affiliation_strings":["PHD of Accounting ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"PHD of Accounting ,","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5103958491"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.2409,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.93729827,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"58","issue":"2","first_page":"4758","last_page":"4768"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.4578000009059906,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.4578000009059906,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11711","display_name":"COVID-19 Pandemic Impacts","score":0.28540000319480896,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.08839999884366989,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9700000286102295},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.9810000061988831},{"id":"https://openalex.org/keywords/accounting-managers","display_name":"accounting managers","score":0.9449999928474426},{"id":"https://openalex.org/keywords/manufacturing-industry","display_name":"manufacturing industry","score":0.8809999823570251},{"id":"https://openalex.org/keywords/accounting-disclosure","display_name":"accounting disclosure","score":0.5429999828338623},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6639999747276306},{"id":"https://openalex.org/keywords/lockdown","display_name":"lockdown","score":0.6069999933242798},{"id":"https://openalex.org/keywords/organizational-disruption","display_name":"organizational disruption","score":0.4699999988079071},{"id":"https://openalex.org/keywords/crisis-management","display_name":"crisis management","score":0.4830000102519989},{"id":"https://openalex.org/keywords/kuwait","display_name":"Kuwait","score":0.7279999852180481}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7317618727684021},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6719222664833069},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6466602683067322},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.596046507358551},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5719781517982483},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5621384382247925},{"id":"https://openalex.org/C188198153","wikidata":"https://www.wikidata.org/wiki/Q1613840","display_name":"Limiting","level":2,"score":0.5138955116271973},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4501957893371582},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.42768263816833496},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.41274696588516235},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.41164273023605347},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.40136629343032837},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14839282631874084},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.14552366733551025},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.11871403455734253},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08780699968338013},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.17762/pae.v58i2.2867","doi":"https://doi.org/10.17762/pae.v58i2.2867","is_oa":true,"landing_page_url":"https://doi.org/10.17762/pae.v58i2.2867","pdf_url":"http://psychologyandeducation.net/pae/index.php/pae/article/download/2867/2549","source":{"id":"https://openalex.org/S4210193902","display_name":"Psychology and Education Journal","issn_l":"0033-3077","issn":["0033-3077"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Psychology and Education Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.17762/pae.v58i2.2867","doi":"https://doi.org/10.17762/pae.v58i2.2867","is_oa":true,"landing_page_url":"https://doi.org/10.17762/pae.v58i2.2867","pdf_url":"http://psychologyandeducation.net/pae/index.php/pae/article/download/2867/2549","source":{"id":"https://openalex.org/S4210193902","display_name":"Psychology and Education Journal","issn_l":"0033-3077","issn":["0033-3077"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Psychology and Education Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.6452000141143799,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3135838533.pdf","grobid_xml":"https://content.openalex.org/works/W3135838533.grobid-xml"},"referenced_works_count":30,"referenced_works":["https://openalex.org/W3009155494","https://openalex.org/W3019079404","https://openalex.org/W3036820259","https://openalex.org/W3036849845","https://openalex.org/W3037022768","https://openalex.org/W3040103802","https://openalex.org/W3040525203","https://openalex.org/W3044746840","https://openalex.org/W3047198733","https://openalex.org/W3076661719","https://openalex.org/W3080220558","https://openalex.org/W3080233836","https://openalex.org/W3080681974","https://openalex.org/W3081941115","https://openalex.org/W3082565447","https://openalex.org/W3082894066","https://openalex.org/W3083543611","https://openalex.org/W3089712793","https://openalex.org/W3090551237","https://openalex.org/W3093297595","https://openalex.org/W3094489852","https://openalex.org/W3101876780","https://openalex.org/W3104194858","https://openalex.org/W3104250772","https://openalex.org/W3105119249","https://openalex.org/W3119535227","https://openalex.org/W4252097144","https://openalex.org/W6782506695","https://openalex.org/W6782765162","https://openalex.org/W6784033075"],"related_works":["https://openalex.org/W4376862888","https://openalex.org/W3040525203","https://openalex.org/W4385147806","https://openalex.org/W4386388815","https://openalex.org/W4399087353","https://openalex.org/W4320494147","https://openalex.org/W4285083163","https://openalex.org/W4285243843","https://openalex.org/W7215492231","https://openalex.org/W3209486159"],"abstract_inverted_index":{"Currents":[0],"study":[1,64,99],"aimed":[2],"at":[3],"examining":[4],"the":[5,13,61,74,81,87,104,113,127,130,143,150,167],"impact":[6],"of":[7,15,133,138,149,169],"COVID19":[8,67],"on":[9,76,106],"accounting":[10,16,77,107,144],"profession":[11,78,108],"from":[12,154,166],"perspective":[14],"managers":[17],"in":[18,26,95,160],"Kuwaiti":[19],"manufacturing":[20],"sectors.":[21],"Quantitative":[22],"approach":[23,38],"was":[24,47],"adopted":[25,48],"order":[27],"to":[28,60,72,80,89,97,116,121,126,152,164],"gather":[29],"needed":[30],"data":[31],"\u2013":[32,44],"even":[33],"though":[34],"researcher":[35],"preferred":[36],"qualitative":[37],"but":[39],"health":[40],"precautions":[41],"prevented":[42],"that":[43,66,101,109,142],"a":[45],"questionnaire":[46,62],"and":[49,63,68,83,86,92,123,129,135,162],"uploaded":[50],"through":[51],"Google":[52],"forms.":[53],"After":[54],"application":[55],"process,":[56],"(177)":[57],"individuals":[58],"responded":[59],"indicated":[65],"its":[69],"spread":[70],"managed":[71],"increase":[73],"difficulty":[75],"due":[79,125],"decline":[82],"organizational":[84],"activities":[85,137],"inability":[88],"reach":[90],"clear":[91],"precise":[93],"data,":[94],"addition":[96],"that,":[98],"proved":[100],"what":[102],"increased":[103],"burden":[105],"organizations":[110],"didn't":[111],"have":[112],"full":[114],"ability":[115],"perform":[117],"disclosure":[118],"as":[119],"according":[120],"standards":[122],"rules":[124],"lockdown":[128],"continuous":[131],"limiting":[132],"commercial":[134],"financial":[136],"organizations.":[139],"Study":[140],"recommended":[141],"sector":[145],"must":[146],"take":[147],"advantage":[148],"opportunity":[151],"learn":[153],"this":[155],"experience,":[156],"which":[157],"needs":[158],"innovation":[159],"solutions":[161],"management,":[163],"benefit":[165],"lessons":[168],"crises.":[170]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2022,"cited_by_count":8}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-03-15T00:00:00"}