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Vol.12 No.7

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Purpose: The coronavirus (COVID-19) has become a worldwide pandemic and significantly influences the global economy. Therefore, this paper aims to determine the impact of COVID-19 on the accounting profession in Bangladesh. Research design, data, and methodology: The research has focused on its primary question. How much does COVID- 19 affect the accounting profession in Bangladesh? A formal questionnaire has been developed to address it. Questionnaire was spread via Facebook and email. Sample was determined by using random sampling method. The collection comprises 190 from Bangladesh. The Likert scale of five points was used. Descriptive and inferential statistical analysis (Wilcoxon signed-rank test) were used for analysis. Results: the study found a great impact of COVID-19 on the accounting profession in Bangladesh. Many changes are faced due to pandemics. Most accountants are working remotely during pandemic rather than before pandemic. They have adapted to new technology. Meetings and trainings are held virtually. They are also facing cybersecurity problems because of less data security. Job insecurity has increased. Conclusions Therefore, the global pandemic COVID-19 dramatically affects the accounting profession in Bangladesh. The changes that happened due to pandemics will advance the accounting profession. These revolutionary changes will become the world's new normal.

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Purpose: The greatest asset to all organizations is the employees and they should be guarded against factors hindering their work ability. Nevertheless, most organizations are always more concerned about making profits to the extent of forgetting their employee's welfare. On this point, this study aims to examine employee's work-related stress and its relationship with work ability. Research design, data and methodology: This study focused on obtaining mostly peer-reviewed works to suggest research findings, assuming that qualitative literature approach allows researchers to explore in-depth information concerning complex issues in a standard life setting. Numerous prior researchers applied their research design in content analysis, especially where various concepts are present for analysis. Results: Based on numerous qualitative textual resources, this study found that human resource practitioners should plan stress management strategies for their employees to apply five kinds of solutions that the current study suggests because it is vital to ensure their wellbeing towards sustaining their performance. Conclusions: All in all, based on the findings, this study concludes that employee's work stress negatively impacts their work ability with affecting their mental health. As a result, there is little doubt that practitioners should regularly monitor the working environment for stress-related factors besides creating a healthy working environment for all employees.

PARK, So-Young ; PARK, Joo-Young ; KIM, Ji-Won ; Chang, Mona ; KIM, Mincheol pp.27-39 https://doi.org/https://doi.org/10.13106/jidb.2021.vol12.no7.27
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Abstract

Purpose: The researchers reviewed the previous studies on the psychological anxiety and economic damage during the recent COVID-19 pandemic to understand the satisfaction, awareness and attitude of the residents in Jeju, Korea. Research design, data and methodology: 215 samples based on self-reported survey were collected for path analysis focused on controlling variables in demographic characteristics in PLS-SEM using Smart PLS 3.0. Results: The researchers found the Satisfaction with COVID-19 Prevention Measures and the Awareness of Tourism Crisis affect Attitude toward Tourism of the residents with the explanatory power (R<sup>2</sup> = 0.209). Age was found to be the only significant controlling variable in this model for the Awareness of Tourism Crisis to Attitude toward Tourism. Conclusions: The attitude toward tourism is influenced by the level of satisfaction of the prevention service for COVID-19 as well as the awareness of the crisis. Residents have different level of the tourism crisis awareness by the status of their economic activities while there is no differences in all age groups for satisfaction in the quarantine service. The study suggests that the importance of the public health service should be preferentially concerned for residents to have stable economic activities where the tourism is the major industry.

The Journal of Industrial Distribution & Business