Information Processing and Accounting Standards: The Covid-19 Pandemic and Its Impact on Accounting Information Systems

Joseph Olorunfemi Akande is an Associate Professor of Accounting Science at Walter Sisulu University (South Africa). He holds a Ph.D. in Finance and is a member of several research groups, including serving as an associate editor with the African Journal of Business and Economic Review. His research interests are in finance and accounting.

Shame Mugova is a financial analyst, a Lecturer in Finance at Birmingham City University (England), and a research fellow at the Durban University of Technology, from which he holds a Ph.D. in finance. His research interests are corporate social responsibility, environmental, social and governance (ESG), corporate finance, corporate governance, and trade credit.

Oluwayemi IbukunOluwa Odularu is a Senior Lecturer in Library and Information Science at Walter Sisulu University, South Africa. She holds a PhD degree in Library and Information Science. She has published several articles in books and international journals. Her research interest is in ICT literacy, librarianship, information management, knowledge management, education, and ethnographic research.

Joseph Olorunfemi Akande 是南非瓦爾特·西蘇魯大學的會計科學副教授。他擁有金融學博士學位，並且是多個研究小組的成員，包括擔任《非洲商業與經濟評論》的副編輯。他的研究興趣集中在金融和會計領域。

Shame Mugova 是一名金融分析師，英國伯明翰城市大學的金融講師，以及德班科技大學的研究員，他在該校獲得金融學博士學位。他的研究興趣包括企業社會責任、環境、社會與治理（ESG）、企業金融、公司治理和貿易信貸。

Oluwayemi IbukunOluwa Odularu 是南非瓦爾特·西蘇魯大學的圖書館與資訊科學高級講師。她擁有圖書館與資訊科學的博士學位，並在書籍和國際期刊上發表了多篇文章。她的研究興趣包括資訊與通信技術素養、圖書館學、資訊管理、知識管理、教育和民族誌研究。