Dynamic View of Pandemic Circumstances with Government Interventions and Socioeconomic Factors

TY - JOUR

T1 - Dynamic View of Pandemic Circumstances with Government Interventions and Socioeconomic Factors

AU - Wang, Wenru

AU - Vasarhelyi, Miklos A.

AU - de Freitas, Marcelo Machado

AU - da Rosa, Fabricia Silva

N1 - Publisher Copyright: © 2022, American Accounting Association. All rights reserved.

PY - 2022/9/1

Y1 - 2022/9/1

N2 - The Novel Coronavirus Disease, COVID-19, was declared a worldwide pandemic by the World Health Organization (WHO) on March 11, 2020 (WHO 2020). Scientists in different fields have contributed to study the pandemic development and to provide support to government policies. However, the traditional measures of individual health, population health, and policy effects have received the criticism that many of them reflected the pandemic inaccurately and belatedly. This study evaluates the pandemic circumstances from the auditor’s perspective, applies the system dynamics theory, and proposes dynamic models to understand the ongoing pandemic using business measurements and analytical technologies. This study also works on estimations of the feedback effects of pandemic-related policy measures. The deliverables of this study establish a dynamic view to understand the current pandemic and provide the government with a simulation tool to visualize the impacts of government interventions at different levels.

AB - The Novel Coronavirus Disease, COVID-19, was declared a worldwide pandemic by the World Health Organization (WHO) on March 11, 2020 (WHO 2020). Scientists in different fields have contributed to study the pandemic development and to provide support to government policies. However, the traditional measures of individual health, population health, and policy effects have received the criticism that many of them reflected the pandemic inaccurately and belatedly. This study evaluates the pandemic circumstances from the auditor’s perspective, applies the system dynamics theory, and proposes dynamic models to understand the ongoing pandemic using business measurements and analytical technologies. This study also works on estimations of the feedback effects of pandemic-related policy measures. The deliverables of this study establish a dynamic view to understand the current pandemic and provide the government with a simulation tool to visualize the impacts of government interventions at different levels.

KW - COVID-19

KW - data analytics

KW - dynamic models

KW - government policies

KW - social control

KW - system dynamics

KW - visualizations

UR - http://www.scopus.com/inward/record.url?scp=85166001487&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=85166001487&partnerID=8YFLogxK

U2 - 10.2308/JETA-2020-078

DO - 10.2308/JETA-2020-078

M3 - Article

SN - 1554-1908

VL - 19

SP - 249

EP - 270

JO - Journal of Emerging Technologies in Accounting

JF - Journal of Emerging Technologies in Accounting

IS - 2

ER -