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This paper investigates the impact of accounting innovations on companies’ performance during the COVID-19 pandemic in the United Arab Emirates. This research used the deductive approach, with primary data collected through surveys. The results show a positive relationship between Lean Accounting and firms’ financial and operational performance during the pandemic. In addition, the result indicates that the impact of lean accounting on firms’ operational performance is subject to firm size. This paper increases our understanding of how lean accounting can be a powerful tool in navigating the challenges of a pandemic.

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Accounting Innovations and Companies’ Performance During Pandemics

  • 章节

  • 发表日期：

    2026年

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  • Fatemeh Saeedi,
  • Khulood Abduur Rahman,
  • Shama Abdalla,
  • Magdi El-Bannany,
  • Walaa Wahid ElKelish

摘要

This paper investigates the impact of accounting innovations on companies’ performance during the COVID-19 pandemic in the United Arab Emirates. This research used the deductive approach, with primary data collected through surveys. The results show a positive relationship between Lean Accounting and firms’ financial and operational performance during the pandemic. In addition, the result indicates that the impact of lean accounting on firms’ operational performance is subject to firm size. This paper increases our understanding of how lean accounting can be a powerful tool in navigating the challenges of a pandemic.