Pacific Accounting Review 33(5), 549-554. DOI 10.1108/PAR-10-2021-0171
Posted: 24 Feb 2022
Date Written: 2021
The global COVID-19 pandemic is now in its second year, and we are fast approaching the third. The year 2021 has brought some hope that vaccination will lead to the end of the pandemic. But it has also brought a more infectious variant of COVID-19 and multiple waves of surging cases that show no immediate sign of disappearing. As the pandemic continues to impact global societies and economies, it is imperative that we study its impact to try and understand how it will affect us in both the short-term and long-term. While the longer-term impacts are still unknown, there is increasing evidence that those experiencing “long COVID” are likely to experience ongoing health problems (Maddipatla, 2021). There is little doubt that the economic impact of COVID-19 will continue until the spread of the disease is controlled through mass vaccinations and/or immunity (Elliot, 2021). This special issue contains research on the immediate impact of the COVID-19 pandemic and focusses on the lessons for accounting and finance policy-makers, practitioners and academics. This issue is the second of two, bringing together the views from academics across the Pacific. The first part was contained in Issue 33(2) (Ding et al., 2021). When we sent out our initial call for commentaries and short research articles related to the impact of COVID-19 on accounting and finance in the Pacific region, we were not expecting the very large response we received from researchers. This response reflects the once-in-a-generation impact this crisis is likely to have.
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