Analysis of the impact of the Covid-19 pandemic on the speed of journals in the field of accounting sciences

Abstract

Purpose: To analyze the impact of the Covid-19 pandemic on the speed of journals that publish articles in the accounting area through contingency theory. Methodology: This is documentary research. 31 journals were mapped and explored within the pandemic period from 2019 to 2022, with a total of 2,290 articles analyzed individually. As a strategy for data analysis, descriptive data analysis and content analysis were used in this research. Results: In the main findings of the research, it was found that the impact of the Covid-19 pandemic on the investigated journals was 47% in relation to the average of days from the submission delivery and the acceptance of the research by the journal. In addition to it, it was found that in general, journals had an increase in average days in reviews of over 20%. Furthermore, when investigating these findings, it was found that the claims of the contingency theory for this phenomenon were confirmed, since Covid-19 brought a scenario of insecurity and new adaptations for all entities. Contributions of the Study: This research contributed to confirm the relationship between contingency theory and the speed of journal evaluations in Accounting sciences, especially in relation to uncertainties and adaptations found by organizations during the Covid-19 pandemic. Furthermore, the evidence collected has great value to students, professors, researchers, journal managers and the general public, because through the results found, there will be guidance for choosing to send articles today.