Digital transformation of accounting practices and behavior during COVID-19: MENA evidence

Abstract

Research Question: What are the impacts of digital transformation of accounting practices and behavior following the COVID-19 pandemic?
Motivation: The outbreak of the health crisis linked to COVID-19 pandemic has turned massively the companies to adopt digital platforms for accounting function in order to keep concurrent pace with the emergent crisis at all levels (Begum, 2019). Many tools have emerged in terms of accounting procedures such as Artificial Intelligence, Big Data, e-accounting, and its adoption impacted accountant’s behavior (Damerji & Salimi, 2021). Key stakeholders of this study include accountants and companies.
Idea: We examine the impact of level of digitalization and changes caused by COVID-19 on accountant’s behavior throughout multiple items. The independent variables utilized were, firm size, sector and position within companies.
Data: We surveyed and analyzed a sample of 568 accountants operating in private companies in the MENA region, between February and April 2021, using SPSS software.
Tools: A quantitative approach is adopted through a questionnaire-based survey. A sample of accountants in the MENA region was surveyed.
Findings: Results show that changes caused by COVID-19 have a negative effect on accountant’s behavior in terms of attitude, effort, expectancy, and adaptation. Otherwise, the level of digitalization, position occupied by the accountant and firm size have a positive effect on accountant’s behavior in MENA region.
Contribution: This paper contributes to literature by finding a concept foundation in order to help accounting profession in MENA region to digital transformation many processes. This paper helps accountants to adapt to changes engendered by COVID-19.

Full text

Accounting and Management Information Systems
Vol. 21, No. 2, pp. 236-269, 2022
DOI: http://dx.doi.org/10.24818/jamis.2022.02005
Digital transformation of accounting practices
and behavior during COVID-19: MENA
evidence
Khalil Feghali 1,a, Joëlle Matta b and Samir Moussaa
a Faculty of Economics and Business Administration, Lebanese University,
Lebanon
b Doctoral School of Law, Political, Administrative and Economic Sciences,
Lebanese University, Lebanon
Abstract
Research Question: What are the impacts of digital transformation of accounting practices
and behavior following the COVID-19 pandemic?
Motivation: The outbreak of the health crisis linked to COVID-19 pandemic has turned
massively the companies to adopt digital platforms for accounting function in order to keep
concurrent pace with the emergent crisis at all levels (Begum, 2019). Many tools have
emerged in terms of accounting procedures such as Artificial Intelligence, Big Data, e-
accounting, and its adoption impacted accountant’s behavior (Damerji & Salimi, 2021). Key
stakeholders of this study include accountants and companies.
Idea: We examine the impact of level of digitalization and changes caused by COVID-19 on
accountant’s behavior throughout multiple items. The independent variables utilized were,
firm size, sector and position within companies.
Data: We surveyed and analyzed a sample of 568 accountants operating in private companies
in the MENA region, between February and April 2021, using SPSS software.
Tools: A quantitative approach is adopted through a questionnaire-based survey. A sample
of accountants in the MENA region was surveyed.
Findings: Results show that changes caused by COVID-19 have a negative effect on
accountant’s behavior in terms of attitude, effort, expectancy, and adaptation. Otherwise, the
level of digitalization, position occupied by the accountant and firm size have a positive effect
on accountant’s behavior in MENA region.
1 Corresponding author: Khalil Feghali, Faculty of Economics and Business Administration,
Lebanese University, Lebanon, Tel. (+961) 3 925862, email address: khalilfeghali@yahoo.fr

Digital transformation of accounting practices and behavior
during COVID-19: MENA evidence
Vol. 21, No. 2 237
Contribution: This paper contributes to literature by finding a concept foundation in order to
help accounting profession in MENA region to digital transformation many processes. This
paper helps accountants to adapt to changes engendered by COVID-19.
Keywords: digital transformation, accounting practices, behavior, COVID-19.
JEL codes: M40, M41, O30, O31, O32, O33
1. Introduction
The health crisis has reigned the world and has unexpected effects. According to the
World Economic Forum, COVID-19 pandemic gives a very strong boost to the
digitalization of the world of business: more robots and Artificial Intelligence, fewer
manual tasks. Around 77% of companies, projects related to digital transformation
had to be overhauled because of the COVID-19 health crisis (Narisetti, 2020). In
fact, all business entities are now concerned and must digitize their accounting, at
the same time, adapt their manual processes for more agility, fluidity, efficiency, and
simplicity. As well, companies, especially their accounting department have to
improve their customer relation management system in terms of turnover and
margins. They have to dematerialize to improve performance and productivity, and
redesign human resources management to develop necessary digital skills
(Mazurchenko & Maršíková, 2019). In the sequence of ideas, digitalization affects
several accounting practices through innovative digital tools (Bampoky, 2017). In a
world increasingly dominated by data, the digitalization of accountant processes
must be acquired as quickly as possible in order to reach better decision-making
process. In fact, accountants are on the front line of data acquisition and processing
and in heart of data control (Bhimani & Willcocks, 2014).
The main objective of this paper is to investigate the level of digital transformation
of accounting practices following COVID-19 pandemic in the MENA region and its
impact on an accountant’s behavior. The most recent used technologies in business
are chosen to represent the level of digitalization in those companies in light of the
emerging pandemic of COVID-19. This paper will examine the accountant’s
behavior in response to those sudden changes in organization and accounting
practices.
This study will provide significant data about the level of digital transformation of
accounting practices following the COVID-19 in MENA region and simplified
explication of accountant’s behavior following this forced digitalization. The
approach of digital transformation/employees’ behavior can assist accountants
within companies to familiarize with the future of accounting profession and new
technologies’ effects on accounting practices within the region. Digital

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transformation leads to radical modifications in businesses’ operations and on
individual’s perceptions and behaviors. Moreover, Digital transformation leads to
radical modifications in businesses operations and on individual’s perceptions and
behaviors.
This paper concluded to a concept foundation which helps organizations ease and
facilitate the process of digital transformation of accounting processes following
COVID-19. in addition, this paper offers a unique perspective, based on the existent
circumstances, and explore its effect on accountant’s behavior. This paper will assist
upper management to refer and have scientific data and resources regarding
accounting’s digital transformation and accountant’s behavior.
This research added to the growing body of literature by investigating the changes
that occur in the accounting profession in the MENA region in light of digital
transformation. By focusing on practice, we seek to shed the light on contributions
to the professional accounting literature. We commenced by a perspective of the
stage of accounting profession in MENA countries (Aburous & Kamla, 2021), then
we focused on digital transformation techniques that could be deployed by
accountants. We extend this literature by studying the digital transformation under
the COVID-19 situation and by revealing the accountant’s interaction and behaviors
in this case.
In this context, the question arises: What are the impacts of digital transformation of
accounting practices and behavior following COVID-19 pandemic? Specifically,
this involves answering the following questions: Is the digitalization of accounting
forced by COVID-19? How are traditional accounting procedures and practices
effected by the digitalization and what are the new technologies involved in these
processes? What are the effects of this transformation on an accountant’s behavior?
The paper outline is as follows: section 2 includes a literature review and concept
foundations regarding digital transformation of accounting practices. Section 2 also
includes highlights on technologies, processes and accountant’s behavior during the
pandemic. Section 3 includes the methodology of the current study followed by
findings and discussion of the outcomes. The final section includes a conclusion and
recommendations.
2. Literature review and hypotheses development
Companies are going through an unprecedented health crisis, which is affecting their
survival and organization. COVID-19 obliges companies to go for technology watch
themselves and to move toward new technologies. The existing literature review on
digital transformation and existing research on crises and related behaviors will be
discussed in the following section.

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2.1 Digital transformation through the dematerialization of accounting
processes
Dematerialization is not simply a matter of regulatory compliance or an information
system project. Above all, it is a managerial, organizational, and human approach
(Gulin et al., 2019). Dematerialization the accounting processes makes it possible to
create a digital organization appreciating the development of modern means of
payment, dematerialization the tax procedures, and lawsuits. Moreover, it helps
optimizing work processes and thus generates numerous qualitative and financial
gains (Bîlcan et al., 2019). Dematerialization the accounting processes also allows
classification and facilitates access to consultation and research of accounting
documents at the time of the review (Moudud-Ul-Huq et al., 2020). The prospects
of dematerialization do not end there; ultimately, it will make it possible to create
new business processes and new accounting practices.
Accounting processing is based on the organization and recording of economic data
necessary for the establishment of summary statements which are the balance sheet
and the income statement. They are obviously linked to the operating activities of
the company, but also to relationships with stakeholders such as employees,
creditors, banks, tax authorities, and social organizations. Dematerialization of
accounting consists of the transformation of multiple type of hard copies, invoices,
taxes and bank documents, pay slips, etc. to a soft copy format ready to be
incorporated into the digital processing of financial information (Begum, 2019). At
the same point of view, dematerialization produces a sequence of computer
processing linked to accounting processing and it refers to automated processing in
the digital forms (Khan et al., 2018).
Dematerialization includes new IT techniques and brings new methods for carrying
out accounting tasks, recording and preparation of financial statements. This
digitalization of accounting processing is related to a technological change causes
upheavals in the execution of work by accountants and tends to affect their behavior
towards an unusual and new accounting processing methods. Compared to the
organizational changes that can be encountered by resistance to changes by
employees, digitalization and improved accounting processes attempt to affect the
behavior of accountants through changes in work modalities.
In order to deal with the repercussions of COVID-19, most companies have
embarked on a process of dematerialization by adopting new information and
communication technologies. Digital transformation corresponds to the electronic
management of documents, which includes digitizing documents, having them
analyzed by character recognition software, archiving them, and finally allowing
their transmission via workflow-type tools, with automatic processing if possible
(Zadorozhnyi et al., 2018, Kersten et al., 2017). The replacement of accounting

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documents and papers by digital format documents facilitates day-to-day
management (Lavault & Benyakhlef, 2005). Automation, secure exchanges, secure
storage, and archiving are the most remarkable advantages of dematerialization.
Automation, invoices’ processing including digitalization, registrations and
imputations, automatic recognition, electronic validation circuit, export of entries to
accounting software, and finally electronic payment led to significant gains in terms
of time and costs (Teru et al., 2019). Hence, accounting dematerialization makes it
possible to simplify the exchange of documents, save time and secure accounting
procedures. What will be the technological and technical platforms used in the
dematerialization process? This subject will be explored in the following section.
2.2 Stages of accounting profession in MENA countries
and digitalization of its practices
Accounting profession in MENA countries has considerably marked development
of accounting practices and adoption of IFRS. Moreover, investments, franchising
and new ventures with international partners have also developed the business
environments, and levels of professional accounting practices (Boolaky et al., 2018).
Multiple countries in MENA region focuse on the macro level processes of
Westernization concerning accounting profession, such as Jordan, United Arab
Emirates, Qatar, Egypt... (Aburous, 2019). Meanwhile, the use of English language
has been also influential in the opening of the accounting practices of these countries
to International Standards (Aburous & Kamla, 2021). Many researchers studied the
impact of cultural factor on accounting development and practice on MENA
countries (Hofstede, 2011; Aburous, 2016). Hence, cultural aspect is composed from
a wide combination of « language, attitude, morals, values, law, education, politics,
social organization, and technology » (Eldarragi, 2008). Therefore, this section will
be conducting an in-depth analysis concerning the digital transformation in
accounting practices in MENA countries.
Digital transformation overly influences accounting practices that align with
pervasive technology systems that assist with business procedures and operations. In
this context, understanding the attitudes and behaviors of accountants is crucial, as
their resistance or negativity can waste resources via ambivalence, and affect the
development of accounting practices (Alamin et al., 2020).
So, the digital shift creates new technological possibilities to be exploited: emerging
technologies will spark innovation, drive changes, and influence organization
processes including accounting profession. Digital transformation encompasses a
wide range of technologies with varying degrees of diffusion in e-accounting. In this
paper, Blockchain, Big Data, Artificial Intelligence will be discussed.

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Blockchain
In a business which heavily depends on the transfer and exchange of strategic data,
the Blockchain certifies the authenticity and integrity of a digital coin without trusted
third parties and heralds a real revolution. Similar to all digital innovations,
accountants seem determined not to be left behind. It seems appropriate to highlight
the characteristics and the implications of Blockchain technology for the accounting
profession (Carlozo, 2017).
Blockchain is characterized by three principles: transparency, data protection and
decentralization (Desplebin et al., 2018). This technology has essential
characteristics that will enhance the functionality to continuous accounting and
provoke fruitful digitizing of the accounting profession. Indeed, financial or non-
financial information which is approved by the consensus protocol of the
Blockchain, then downloaded and integrated into the Blockchain platform, cannot
be modified without an easily visible and verifiable trace (Casino et al., 2019); It is
all about the immutability characteristic of the Blockchain platform. The Block chain
platform, which is constituted as a decentralized construction, provides a more
extensive communication of information (Bonsón & Bednárová, 2019). Likewise,
information charged to specific data blocks is encrypted and can only be unlocked
using a specific combination of public and private keys (Leloup, 2017). Furthermore,
this control solution proposed by the Blockchain admits the possibility of defining
degrees of transparency, which make it possible to have both a definable register and
ledger, public, or private. Thus, Blockchain ensures data protection by inhibiting
falsification and data erasure through promoting verification of information by
network nodes and securing anonymization (Desplebin, et al., 2019).
The Blockchain is a database that could constitute the next generalized evolution of
accounting supports (Alarcon, 2018). The main and most interesting difference
between the traditional databases which currently serve as accounting support and
Blockchain is the data control solution. In fact, to modify a previous transaction, it
would require reprocessing all following blocks in the chain. However, this sequence
is impossible since it will exceed the speed of adding new blocks. Consequently,
Blockchain is considered immune to modifications and subsequently compatible
with accounting as a transaction ledger. The Blockchain would be the only solution
that offers such data security in terms of reliability and inviolability (Coyne &
McMickle, 2017).
These cited characteristics would allow the Blockchain to assert itself as a
particularly relevant support for the keeping of a Journal and a Ledger at the intra-
organizational level, as well as with external users such as shareholders or external
auditors (Dai & Vasarhelyi, 2017; Desplebin, et al., 2019; Rückeshäuser 2017).

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Artificial intelligence
The emergence of Artificial Intelligence in accounting practices is accelerated with
COVID-19 (Yoon, 2020). Moreover, Artificial Intelligence is considered to be an
important lever for the growth of companies.
The transmission of information and dematerialized documents can significantly
speed up processes; even automate them when accountants are able to define
systematic rules. Thus, Artificial Intelligence is a decisive contribution because it
makes it possible to identify, from different sources, the elements on which the
management rules are based (Davenport et al., 2020). This is what allows, for
example, a robot to process invoices regardless of their formats and presentations.
However, the ability of Artificial Intelligence to see faster and further than the human
eye can also allow it to detect errors, gaps, or similarities in accounting documents.
It is not a question of replacing accountants, but rather of strengthening their skills
and capacities.
From a practical point of view, Artificial Intelligence also refers to machines,
algorithms, or programs that draw inspiration from or imitate human skills like
understanding natural language, identifying visual objects or reasoning in its various
forms (Zouinar, 2020). Thus, Artificial Intelligence is a sophisticated tool capable of
learning through training protocols.
Technically, accounting procedures begin with the analysis, quantification and
reporting of large quantities of accounting documents such as payment slips,
invoices, etc. Artificial Intelligence consists of automating some of this accounting
work, and subsequently reducing the workload of accountants. Intelligent
automation solutions for document processing are based on algorithms. Indeed,
algorithms are able to handle repetitive and long tasks, thus leaving more time for
accountants to focus on tasks with greater added value for companies (Wieringa,
2020). These algorithms are becoming more reliable, flexible, adaptable, allowing
solutions to adapt naturally to files with variable structure, such as invoices (Ionescu,
2020). Thus, the data is recognized automatically, exhaustively and reliably, without
any prior configuration required by a user. This technological tool constitutes a
competitive advantage for the accounting department as well as for the company,
due to its unprecedented capacity in continuous production of internal and external
data (Iansiti & Lakhani, 2020).
Today, Artificial Intelligence has entered the world of accounting and can already
be used in many accounting missions. It will imply significant changes in the areas
of accounting practices and transfer some practices, including consulting,
certification, and tax reporting to a virtual level. Artificial Intelligence focuses on
the "logical part" of the tasks while the professional accountant focuses more on the
"emotional part." Indeed, the robotization and automation of certain accounting tasks

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should not be considered as a risk but as an opportunity to develop real expertise and
a high added value service for companies (Damerji & Salimi, 2021).
Big Data
At a conference hosted by US magazine, Fortune, Ginni Rometty, CEO of the IBM
Group, said data analytics will radically change the way businesses operate and make
decisions. Those who choose to ignore Big Data will not survive. Big Data is
characterized by massive processing of enormous heterogeneous data. The
development of technologies is capable of analyzing them in a given context in order
to extort valid information from it (Zouhri, 2019; Vasarhelyi et al., 2015). In the last
decade, the terminology of Big Data has taken on its real and present meaning as a
technological challenge to analyze large sets of data collected by various technical
means. The notion of Big Data covers four important dimensions: Volume, Variety,
Speed, and Velocity (Favaretto et al., 2020).
Using this data often enhances the decision-making process. This digital upheaval,
marked especially by Big Data, can upgrade the pertinence of the accounting process
(Warren et al., 2015). Hence, in the accounting field, Big Data can help maintain
highly updated new challenges for the organization through the treatment of all the
data available in order to support the budget process and evaluate the organization’s
performance. Recently, very often companies collect enormous volumes of data
without using it. With the purpose to optimize data usage, connections and objectives
should be clearly defined. An accountant’s knowledge and expertise is considered
vital to find these links and guide the company in creating them. In fact, accountants
understand the whole process of the organization and can assist in the identification
of connections between data to extract its interpretation. This digital revolution can
enhance the pertinence of accounting work (Donald et al., 2015).
Digital technology has already transformed the way in which accounting
departments operate, in particular due to the emergence of innovative solutions such
as increasing efficient software and automation of recurring and complex tasks
(IAASB, 2016). Big Data has brought a new philosophy by renovating the analysis
and pooling of data. Indeed, no other department in the company holds as much
statistical and strategic information; Assets, turnover, net income, customer
portfolio, solvency, debts, volume of orders, amount of investments, salaries,
depreciation, etc. are all valuable information to use to optimize the management of
the company (Russell & Cockcroft, 2018).
Hence, it is essential to computerize the entire accounting system in order to achieve
more specialized solutions. Thus, this transition to e-accounting will increase
transparency of financial statements (Huseynov et al., 2020).

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Thus, to limit agency problems and signal the quality of the company and its
intellectual capital, we assume that business leaders are encouraged to incorporate
socially responsible practices into the information disclosure strategy, such as the
adoption of a voluntary IC disclosure policy. Therefore, our second assumption is
formulated as follows:
2.3 Difficulties and threats engendered by COVID-19
COVID-19 crisis is a sudden, but also brutal and global crisis, which interferes
permanently in the public sphere. On a business level, COVID-19 pandemic is
causing organizational, social, and societal changes which are forcing companies to
urgently rebuild their organizations. The general management and entire chain found
themselves in a situation of permanent tension (Ruel & El Baz, 2021). Companies
have had to find their marks, and to match between the economic situation and
security conditions, for the sake of business continuity. Faced with this crisis, the
companies take up several challenges. One of the first challenges is to enable
company employees, not just managers, to acquire high-performance computer
hardware and digital tools (e.g., optical fiber, reliable and resistant computers, large
screens, tablets, mobile phone, headsets with a microphone and a webcam etc.)
necessary for structural and continuous teleworking (Faraj et al., 2021). Indeed, with
this crisis, the nature of teleworking tends to evolve, passing from a punctual and
quasi-playful form to a permanent and "binding" mode of organization (Abubakar,
2020). Williamson et al. (2020) stipulate that Home-Based Work will be the post-
pandemic new nominal standard. This change in status in terms of practice
introduces an adaptation of digital equipment and tools at home in terms of
performance and energy and technological efficiency.
2.4 Accountant’s behavior during the pandemic
The roots of accountant’s behavior during the pandemic can be explained by the
“Conservation of resources theory.” This theory is intended to understand the
responses of individuals or groups faced with situations of general or traumatic stress
(Monnier et al., 2002). The pandemic and the lockdown have brought new
circumstances and engendered many changes which influence the work routine and
job behavior. In his structural classification of attitudes and behaviors, Hobfoll
(2001) distinguishes four main categories closely linked to the survival of social
actors in a given social system:
(1) Their personal resources including both personal skills (e.g., leadership
capacity, assertiveness, etc.) and personal traits (e.g., self-esteem, locus of
control, etc.),
(2) Their objects or possessions characterized by materiality and directly linked to
socio-economic status (“object resources” - e.g. car, house, etc.)

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(3) Their acquired or inherited living conditions ("condition resources") which
allow them to have other resources or facilitate their access to them (e.g.
financial security, professional and family stability, etc.)
(4) Energy resources which derive their value from their ability to exchange
resources in the other three categories (e.g. money, knowledge, social support,
involvement in organizations, etc.).
It can be easily understood that changes in the professional field can affect the job
performance up to varying degrees, to the different categories proposed by Hobfoll
which cover a fairly wide spectrum. This theory explains the best the organizational
stress and employees’ behaviors toward it (Westman, 2004).
The confinement situation imposes new working methods with major impacts.
Individually, the ability to adapt to COVID-19 situation is not the same for everyone.
Thus, a pessimistic or optimistic vision of the future constitutes the basis of the
attitude and behavior of employees and undoubtedly contributes to the construction
of post-COVID-19 society. De Becdelièvre and Grima (2020) suggested that this
crisis created a “career shock” and has affected employees’ behavior. These
expectations can be generalized through varied and stable situations over time.
The impact of digitalization forced by COVID-19 is particularly large on occupation
and behavior and it is also useful to take this into account during a period of
confinement. The level of changes engendered by COVID19 has pushed the
virtualization in all aspects of life, which increased ipso facto the level of
digitalization. Indeed, the long period of lockdown has forced the community to
rebound on digitalization to maintain the economic cycle, the business entities and
their functions. It is important to understand that COVID-19 is not directly
responsible for employee’s stress. The brain's interpretation of an act or situation
determines the level of control of anxiety and job stress (Grenon, 2000) and puts the
psychosocial well-being of employees under pressure. This stress can be explained
by a wide variety of reasons: (a) the combination of work and childcare, (b) increased
professional pressure, (c) uncertainty about the future of the job, and (d) the fear of
being infected by COVID-19. The last element plays a notable role on people who
have no choice other than to go to their place of work. Hence, between "forced
telework," "delayed projects," and "lack of supervision" a number of employees have
been victims of disengagement or a degraded social bond within their organization.
Along the same lines, employees believe that there is a connection between the
efforts they put in at work, the results they get from that effort, and the benefits of
the results obtained. If all these results are positive, the employees can be
seen as highly motivated. Expectancy theory suggests that "Employees will be
motivated if they think their efforts will support performance and expected results”
(Alraja, 2016).

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The concept of attitude has occupied a central place in social psychology since the
1930s and still maintains this position today. The attitude is more or less favorable
assessment of a given object. As attitudes are not easily accessible objects, they are
most generally apprehended in a declarative manner using a measurement scale: the
individual gives an assessment of the object in writing by positioning themselves on
a scale of 'intervals at several points ranging from "totally agree or like" to "totally
disagree or dislike" (Ajzen & Fishbein, 1977).
The first challenge in attitude studies has been to predict behavior from a simple
statement. The original studies seeking to prove this relationship between attitude
and behavior encountered an obstacle: it was difficult to match a behavior to its
corresponding attitude (Vaidis, 2006). One of the most obvious applications of the
link between attitude and behavior is in manipulating attitude to bring about desired
behavior. Hence, changes in an individual’s attitude are associated with behavior
changes (Petty & Cacioppo, 1996).
Figure 1: Relationship between attitude and behavior
Source: (Vaidis, 2006)
Returning to Figure 1, the attitude towards a process, object, idea or change in
environment (Attitude A) underlies the behavior (Behavior B). A change in this
attitude will cause a change in the associated behavior. If persuasive manipulation
or leading assessment on a modification is implemented, it ultimately modifies this
attitude (Attitude A’) and will cause a change in behavior (Behavior B’). From this
perspective, if companies initiate the training necessary for technological and digital
transformations and if action plans are prepared for dissemination as crisis

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management, employees will have more controllable and anticipated attitudes and
thus behaviors will be more suitable.
One of the main challenges is the transition of the profession of the chartered
accountant which must adapt to the technological innovations that mark the
profession (Moussaid, 2020). It is not a question of countering this technological
change but rather, of showing adaptation and flexibility in behavior. Hence,
development conditions the sustainability of the profession. Digital technology
requires adapting and developing new skills.
In the current context, “Human Adaptation Institute” studies the cognitive and social
impacts of the management of COVID-19 crisis and the short-term and long-term
adaptations on the behavior of individuals. A consequent paroxysmal event due to
COVID-19 is that it has upset daily procedures in a lapse of time without leaving
room for individuals to adapt, act, or prepare for it (Liaw, 2021).
2.5 Hypothesis and conceptual framework
COVID-19 has disrupted the practices and organization of many business functions,
more specifically accounting practices, the subject of this study. The challenge now
is to acquire knowledge about the individual behavior toward the digitalization, in
order to assess all the required actions that need to be installed. Based on literature
review and previous studies, this study seeks to clarify how the forced digital
transformation of accounting practices by COVID-19 influences the behavior of
accountants in MENA region. The technological devices forming the platform for
digital transformation imply a great diversity of accounting processes and activities,
and new tools to be integrated into them. This technological upheaval is suddenly
accelerating with the arrival of COVID-19.
The present survey examines the casual impact of Changes due to COVID-19 and
level of digitalization on Accountant’s behavior. In fact, current and expected
changes which may affect accountant profession provoke an augmentation in the
stress level at work and affect negatively their behavior. The conservation of
resource theory, including threatened resource loss, explicates the behavior’s
outcomes.
H1: The level of digitalization impacted accountant's behavior.
H2: Changes engendered by COVID19 influenced accountant’s behavior.
H3: Changes engendered by COVID19 increased the level of digitalization.

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The activity can be analyzed with regard to the gap between a real task and a
prescribed task (Leplat, 1997). The transformation of the activity leads to an
imbalance between an initial situation and a new situation that requires adaption and
assimilation of new patterns. Thus, this imbalance arise a situation of cognitive
progress and a potential development. In addition, activity in the workplace is
understood to be doubly regulated since the activity acts as a coupling between the
characteristics of a subject and those of a situation, there are results and effects on
the actor (Piaget, 1997).
The below figure illustrates the conceptual framework of this study and encompasses
all the variables and items in this model.
Figure 2: Conceptual Framework of the study
In this context, methodological choices, subject of the section to follow, must allow
this specificity to be taken into account in order to respond to our research question.
3. Research methodology
3.1 Population and sampling
The sample development process began by determining the population to be studied.
The target of this research was all accountants operating in the MENA region in all
industries and positions. A non-probabilistic technique was chosen for this study,
through the snowball sampling method. It consists of a gradual construction of the
sample using references obtained from first responders (Malhotra & Dash, 2011).

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The questionnaire-based survey was distributed through the connections of
professionals in thousands of companies in the MENA region, through “LinkedIn”
then the initial contacts opened new connections to send the questionnaire to their
colleagues. It is important to mention that a respondent could not fill more than one
questionnaire.
The sample size for this study is approximately 4000 selected individuals spread
throughout the MENA region. Each person had a choice to accept or refuse to
participate in this study. The prepared questionnaire-based survey had a total of 32
items. For the first 11 items, respondents were asked to assess the frequency of
completion of digital transformation techniques of accounting practices, in their
company, using a five-point Likert scale. The remaining 21 items measured the
exposure of accountants to changes engendered by COVID-19 in their workplace
and their behavior in terms of attitude, effort, expectancy, and adaptation.
The required sample for a population of 4,000 individuals is 383 at 95% confidence
level and 5% standard error margin. Meanwhile, the sample of this study is formed
by 568 participants, which exceeds the required limit. This enhances the credibility
of the results and minimizes potential bias (Hazra, 2017).
3.2 Data collection and sample description
The data collection was carried out from the month of February 2021 till the end of
April 2021. The questionnaire was prepared in three languages: Arabic, English and
French, and three links were generated online with the platform Google forms. In
total 591 responses were received. Then, 10 questionnaires were removed because
the respondents did not belong to the target population. Next, 13 questionnaires were
eliminated and deemed unusable due to lack of answers. Finally 568 questionnaires
are exploitable
Table 1: Responses screening
Responses status
Reponses
Total of responses received
594
Incomplete responses 10
Out the targeted population 13
Total responses deleted from Libya 3
Total of remaining usable questionnaires 568
The questionnaire-based survey was conducted with inter-subject and intra-subject
participation. In other words, the same participants measured the effect of the

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independent and dependent variables, and then the same elements were measured
between groups and divided based on their region. The following table of variables
summarizes the variables used, its construction and a brief explanation.
Table 2: List of variables
Variables Items Explanation
Behavior
Attitude
It is measured by the
perceptions of the
respondents toward the
easiness of acceptance and
its behavior toward digital
transformation of
accounting.
Adaptation
This item is measured by
the respondent’s ability of
adaption to changes in
practices
Effort expectancy
Effort expectancy is
measured by the
participant’s perceptions
towards the difficulty of
process learning and the
employed resources in
accounting digitalization .
Level of digitalization
E-commerce
Each of these techniques
related to digital
transformation were used to
measure the level of
digitalization
Artificial intelligence
Block chain
Continuous auditing
Big data
e-invoices
e-signatures
Online transfers
Digital taxation
Digital payroll
Digital bookkeeping
Changes caused by
COVID-19
Telework
To what extent Covid-19
has forced the company to
perform the accounting

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Variables Items Explanation
activities from home
(Working from home /
remotely)
Lack of contact
To what extent Covid-19
engendered a lack of face-
to-face meetings and
communication
Lack of Technical support
To what extent Covid-19
caused a lack of technical
support
Cost increase
To what extent Covid-19
caused an increase in cost
Work load increase
To what extent Covid-19
caused an increase in work
load
Job stress
To what extent Covid-19
caused job stress
Lack of training
To what extent Accounting
department lacks readiness
to face new modifications
Lack of readiness
To what extent Covid-19
engendered a lack of face-
to-face training
The division of the research sample took into consideration the geographical
distribution of countries and existing cultural similarities while respecting the
acceptable statistical limit of the repartition of groups, whereas number of responses
collected from each are is shown below.
Table 3: Responses distribution by countries
Countries
Responses
Lebanon
131
Syria and Jordan
51
Iraq and Kuwait
56
UAE and Oman
57
Bahrain and Qatar
58
Saudi Arabia and Yemen
62
Egypt
69
Tunisia, Algeria, and Morocco
84
Total
568

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In addition, 3 responses were received from Libya and were eliminated due to the
lack of representability for this region.
The below table will illustrates the sample description of this study.
Table 4: Descriptive table of respondents profils
This table illustrates the sample distribution and characteristics concerning their
position, experience and education level. This descriptive table shows that around
66.7 % of the respondents have an experience over 5 years in accounting field which
clearly indicates they have a good knowledge in this domain and have good practice
throughout multiple financial years. Also, it has been revealed that over 75% of the
sample are professionals at managerial level such as (chief accountant/managers…),
30% fulfill the position of accountant and 8% occupy the position of junior
accountant. Concerning the academic level of the participants, 52% have bachelor
Sample characteristics Frequency
Position
Junior Accountant
45
Accountant
171
Deputy Chief Accountant
39
Chief Accountant
85
Accounting manager
99
Financial manager
73
Financial and administrative
director
56
Experience
Less than 5 years
190
5-15 years
249
More than 15 years
129
Education Level
High School or equivalent
7
Bachelor degree
294
MBA/ Masters
258
PhD
9
Toal sample
568

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Vol. 21, No. 2 253
degree, 46% have a master degree 1.5 % hold a PhD. Also, 10% out of the total
sample have accomplished a professional certificate such as CPA/ CMA/ ACCA.
3.3 Validity and reliability of the survey
For the results to be considered accurate, the results of a measuring instrument must
be constant from one use to another (Churchill, 1979). Thus, to measure the
reliability of a scale, it is necessary to determine the proportion of systematic
variation. In the case of multiple scales measuring a variable, several items were
used to assess different aspects of that variable. It is worth mentioning that items had
internal consistency. This homogeneity is measured from the Cronbach alpha also
called the alpha coefficient (Cronbach, 1951).
Validity is particularly concerned with the internal consistency of the tool, which
indicates the ability of items to measure the same dimension or the same construct.
The validity is evaluated by calculating the Cronbach's alpha coefficient, carried out
on each of the dimensions, sometimes on the whole. The higher the alpha coefficient
is, the more the items are considered homogeneous among themselves. Internal
consistency is satisfactory if the alpha coefficient is greater than or equal to 0.70,
then the test items can be considered to be similar in content (i.e. homogeneous)
(Terwee et al., 2012).
Table 3 shows the alpha coefficient for each of the variables measured in the study:
Behavior, Changes engendered by COVID-19 and level of digitalization. This
coefficient is measured based on the total sample of 568 respondents.
Table 5: Reliability Results
Scales Cronbach Alpha
Behavior
0.843
Changes engendered by COVID-19
0.769
Level of digitalization
0.918
Table 3 shows that the Alpha coefficients for the 3 variables are above 0.6 and
therefore considered to be faithful with satisfactory internal consistency.
Statistical analyzes of the survey
A factorial analysis in principal components according to the Varimax method was
carried out for the survey in order to restrict the number of items per variable for
the final questionnaire.
The principal component factorial analysis measures the validity of the results
according to the correlation between the items of the same variable, called

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convergent validity, and the absence of correlation between the items of the same
variable, called discriminant validity, and those of another variable (Finch, et al.,
2017). To do this, the use of Cronbach's alpha (α) made it possible to verify the
fidelity of the scale.
The correlation matrix must not be equal to the identity matrix. The test must be
significant (p <0.050) to reject the null hypothesis that it is an identity matrix and
that the items are totally independent of each other (Stewart, 1981). This test justifies
the use of factor analysis given that without correlation, it would be difficult to
indicate the effect of each factor. Then, to measure the quality of the correlations
between the items, the Kaiser-Meyer-Olkin sample fit index (KMO), varying from
0 to 1, gives additional information to the correlation matrix. It is preferable that the
result is higher than 0.5 to be considered satisfactory. A high adequacy index means
that the factor analysis is relevant (Mvududu & Sink, 2013).
Table 6: Validity of scales
Variables Items Cronbach
Alpha
Bartlett
signification
KMO
value
% of
Cumulative
variance
Behavior
13
0.843
0.000
0.765
82.124
Changes caused
by COVID-19
8
0.769
0.000
0.702
80.413
Level of
digitalization
11
0.918
0.000
0.727
84.351
For the dependent variable “Behavior,” alpha (α) is 0.843. Bartlett's test is significant
(p <0.050), therefore the correlation matrix is not an identity matrix and the items
are correlated with each other. The KMO is 0.765 which demonstrates the quality of
the correlation between the items. The cumulative percentage indicates that 82.12 %
of the items explain the variance of the variable. For the independent variable
“Changes caused by COVID-19,” α is 0.769. Bartlett's test is significant (p <0.050),
and The KMO is 0.702, and 80.41% of the items explain the variance of the variable.
Concerning independent variable “Level of digitalization,” α is 0.918. Bartlett's test
is significant (p <0.050), and The KMO is 0.727, and 84.35% of the items explain
the variance of the variable.

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Figure 3: Confirmatory factor analysis result
The objective of the present study was to examine the construct validity of this
survey within the total sample of 568 participants. Hence, an exploratory structural
equation allowed validating a 3-factor structure ("Behavior", "Changes caused by
COVID-19" and "level of digitalization"). The factors "attitude" and “adaptation”
and "effort expectancy" show a satisfactory internal consistency, illustrated in figure
3. However, several nuances must be emphasized in order to guide future analysis.

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4. Findings and Discussions
4.1 Results
Accountants forming our sample were distributed among 12 sectors. The five sectors
with the highest proportion of responses were: Retail Business (16.4%) and Gross
Business (16.7%) then the Construction sector (13.2%), Manufacturing (10.6%) and
Banking sector (10.4%) (See appendices A).
These sectors constitute the basic angles of every economy and realize millions of
transactions each day, and contain the largest proportions of accountants operating
in these sectors. Likewise, the descriptive analysis of the sample reveals that 51.6%
of accountants did their work from home, 43.9% stayed in their company premises,
and 4.6% stated that business was closed due to the pandemic.
Most of the accountants forming this sample operate in large and medium-sized
enterprises with 37.5% and 30.8% respectively. 46.7% of respondents have at least
a bachelor degree, 38.6% have at least a master's degree and 10.7% have professional
certificates, with 44% of respondents having an average experience between five and
15 years (See appendices B).
The illustration below shows mean, and variance of the sample for each of these
descriptive variables. The graph below makes it possible to use the regions and
countries most affected by changes in COVID-19 according to the opinions of the
accountants questioned.
Figure 4: Impact of changes caused by COVID-19 by region

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It arose that Bahrain and Qatar and Tunisia, Morocco, and Algeria have the largest
proportion impacted by the repercussions of COVID19 with overall mean of 4 over
5, followed by Egypt, Saudi Arabia and Yemen with an average of 4. Lebanese
accountants scored an average of 3.5 for their exposure to the effects of COVID-19,
and finally Syria, Jordan, Iraq. Kuwait, UAE and Oman registered a mean of 3, and
reported being less impacted by COVID-19 changes.
In the same sequence of ideas, table 7 illustrates the correlations between the
different variables of the study. Accountant's behavior, as the dependent variable
studied, is correlated with the independent variables of the study and the control
variables referring to the circumstances present in the environment. The independent
variables are represented by changes caused by COVID-19 and Level of
digitalization, while control variables refer to firm size, region and position occupied
by accountants.
Table 7: Matrix correlation between dependent and independent variables
Correlations
Behavior
Changes
caused by
COVID-19
Digital
transformation
Region
Position Firm
size
Behavior
Pearson
Correlation 1 -.625 .598 .312 .603 .512
Sig.
(2-tailed) .000 .001 .441 .000 0.000
N
568 568 568 568 568 568
Changes caused
by COVID-19
Pearson
Correlation -.625 1 .588 0.637 .455 .626
Sig.
(2-tailed) .000 .000 0.000 .352 .000
N
568 568 568 568 568 568
Digital
transformation
Pearson
Correlation .598 .588 1 .704 .516 .608
Sig.
(2-tailed) .001 .000 .000 .002 .000
N
568 568 568 568 568 568
Region
Pearson
Correlation .312 .637 .704 1 .129 .201

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Correlations
Behavior
Changes
caused by
COVID-19
Digital
transformation
Region
Position Firm
size
Sig.
(2-tailed) .441 .000 .000 .564 .523
N
568 568 568 568 568 568
Position
Pearson
Correlation .603 .455 .516 .129 1 .157
Sig.
(2-tailed) .000 .352 .002 .564 0.501
N
568 568 568 568 568 568
Firm size
Pearson
Correlation -.020 .626 .608 .201 .157 1
Sig.
(2-tailed) .641 .000 .000 .523 .601
N
568 568 568 568 568 568
The correlation matrix shows that the changes due to COVID-19 have a negative
impact on the behavior of accountants in the MENA region (-0.625), while the level
of digitalization is positively correlated in the same direction as the behavior,
therefore if the level of digitalization is high, the behavior will be more favorable
(0.598). The region of the participants does not appear to affect the behavior of the
participants (0.312). However, the position of accountants affects their behavior
(0.603) and the size of the firm in which they operate also influences their behavior
(0.512) and this refers to the company's ability to digitize.
In the following, we performed the analysis of variance with the use of ANOVA for
each of the variables. Averages per class allow the interpretation to be carried out.
The Fisher Test indicates that there is at least one difference between two groups.
Subsequently, it is necessary to look at the meaning. If the latter is greater than 0.05,
there is no difference at the 5% error threshold. On the contrary, if the significance
is less than 0.05, there is at least one difference between two groups. In this case, the
"descriptive" table and the table of multiple comparisons should be analyzed. It is
then possible to identify the groups where there is a significant difference.
The ANOVA test shows that there are significant differences in behavior towards
the digital transformation of accounting and between groups with regard to regions

Digital transformation of accounting practices and behavior
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and positions. This is emphasized by significant values less than 0.05. To this end,
we carried out multiple comparisons—post hoc to detect the modalities of
differences between the groups.
Table 8: ANOVA test Results
ANOVA
Sum of
Squares
Df
Mean
Square
F Sig.
Attitude
Between
Groups
4.811 4 1.203 2.072 .003
Within
Groups
309.979 568 .580
Total
314.790
568
Effort
expectancy
Between
Groups
4.367 4 1.092 2.878 .022
Within
Groups
201.408 568 .379
Total
205.774
568
Adaptation
Between
Groups
8.113 4 14.528 6.413 .000
Within
Groups
332.023 568 1.170
Total
390.136
568
Region
Between
Groups
4.272 4 3.068 3.243 .012
Within
Groups
304.309 568 .946
Total
316.582
568
Position
Between
Groups
4.394 4 3.528 2.413 .027
Within
Groups
285.472 568 .776
Total
290.113
568
Table 9: Robust Tests of Equality of Means
Robust Tests of Equality of Means
Statistic a
df1
df2
Sig.
Attitude
Welch
1.996
4
176.403
.017
Effort expectancy
Welch
2.439
4
176.770
.029
Adaptation
Welch
1.908
4
180.734
.002
Region
Welch
1.862
4
174.809
.013
Position
Welch
1.324
4
184.366
.019
a. Asymptotically F distributed.

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Table 10: Post Hoc-Multiple Comparisons
Dependent
Variable (I) level digital
(J) level digital
Mean
Difference
(I-J)
Std.
Error Sig.
95% Confidence
Interval
Lower
Bound
Upper
Bound
Attitude
LSD
N/A
under study
.093
.091
.107
-.09
.27
difficult
transition
.254*
.106
.217
.05
.46
in transition
.250
.128
.052
.00
.50
fully achieved
.143
.088
.004
-.03
.32
under study
N/A
-.093
.091
.107
-.27
.09
difficult
transition
.160
.117
.243
-.07
.39
in transition
.156
.137
.036
-.11
.43
fully achieved
.050
.101
.020
-.15
.25
difficult
transition
N/A
-.254*
.106
.217
-.46
-.05
under study
-.160
.117
.243
-.39
.07
in transition
-.004
.148
.078
-.29
.29
fully achieved
-.110
.114
.036
-.34
.11
in transition
N/A
-.250
.128
.052
-.50
.00
under study
-.156
.137
.036
-.43
.11
difficult
transition
.004
.148
.078
-.29
.29
fully achieved
-.106
.135
.032
-.37
.16
fully achieved
N/A
-.143
.088
.004
-.32
.03
under study
-.050
.101
.020
-.25
.15
difficult
transition
.110
.114
.036
-.11
.34
in transition
.106
.135
.032
-.16
.37
Adaptation
LSD
N/A
under study
.100
.074
.016
-.05
.25
difficult
transition
.165
.086
.026
.00
.33
in transition
.321*
.104
.002
.12
.52
fully achieved
.055
.071
.044
-.09
.19
under study
N/A
-.100
.074
.016
-.25
.05
difficult
transition
.065
.095
.022
-.12
.25
in transition
.221*
.111
.047
.00
.44
fully achieved
-.045
.082
.027
-.21
.11
difficult
transition
N/A
-.165
.086
.036
-.33
.00
under study
-.065
.095
.042
-.25
.12
in transition
.156
.120
.004
-.08
.39
fully achieved
-.111
.093
.034
-.29
.07
in transition
N/A
-.321*
.104
.012
-.52
-.12
under study
-.221*
.111
.027
-.44
.00

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Dependent
Variable (I) level digital
(J) level digital
Mean
Difference
(I-J)
Std.
Error Sig.
95% Confidence
Interval
Lower
Bound
Upper
Bound
difficult
transition
-.156
.120
.024
-.39
.08
fully achieved
-.266*
.109
.015
-.48
-.05
fully achieved
N/A
-.055
.071
.044
-.19
.09
under study
.045
.082
.077
-.11
.21
difficult
transition
.111
.093
.034
-.07
.29
in transition
.266*
.109
.015
.05
.48
Effort
expectancy
LSD
N/A
under study
.109
.083
.018
-.05
.27
difficult
transition
.085
.097
.030
-.11
.28
in transition
.192
.117
.001
-.04
.42
fully achieved
-.082
.080
.009
-.24
.08
under study
N/A
-.109
.083
.017
-.27
.05
difficult
transition
-.024
.107
.022
-.23
.19
in transition
.083
.125
.009
-.16
.33
fully achieved
-.191*
.092
.038
-.37
-.01
difficult
transition
N/A
-.085
.097
.080
-.28
.11
under study
.024
.107
.022
-.19
.23
in transition
.107
.135
.029
-.16
.37
fully achieved
-.167
.105
.012
-.37
.04
in transition
N/A
-.192
.117
.001
-.42
.04
under study
-.083
.125
.009
-.33
.16
difficult
transition
-.107
.135
.029
-.37
.16
fully achieved
-.274*
.123
.027
-.52
-.03
fully achieved
N/A
.082
.080
.009
-.08
.24
under study
.191*
.092
.038
.01
.37
difficult
transition
.167
.105
.012
-.04
.37
in transition
.274*
.123
.027
.03
.52
*. The mean difference is significant at the 0.05 level.
There is no difference between the behaviors of accountants and the levels of
digitalization N/A, under study and difficult transition. However, there are
differences in behavior for the groups that have a level of digitalization “in
transition” and “fully achieved”. Likewise, the groups which have fully achieved
their digitalization have vastly different behaviors from those in the process of
transition or have a non-completed digitalization.

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4.2 Hypothesis validation and discussions
To understand the factors that explain the behavior of accountants in the MENA
region during the pandemic, correlations and analytical tests were carried out.
The explanatory variables that we have retained for the explanation of the dependent
variables are region, position, experience, firm size, level of digitalization and
technologies, and the degree of impact by the changes engendered by COVID-19.
The summary results are given in the table below, which specifies whether or not the
variable has a significant effect on the behavior. Digital natives are therefore more
adept at teleworking than their elders.
The following table represents the effects of the major variables studied on the
behavior of accountants:
Table 11. Effect of explanatory factor on accountant's behavior
Explanatory factors Effect
Changes caused by COVID-19
Negative
Level of digitalization
positive
Position
Positive
Firm size
Positive
Sector
Effect
Thus, research hypothesis are validated:
H1: The level of digitalization impacted accountant's behavior.
H2: Changes engendered by COVID19 influenced the accountant’s behavior.
The level of digitalization was measured through a list of digital tools specialized in
accounting. As for the use of "Big Data," although it has gradually increased, it
continues to vary considerably between countries, sectors, company size. Areas in
which the pandemic has acted as a catalyst are teleworking, e-commerce, online
transfers and payments and e-invoices. The pressure therefore remains strong on two
fronts: deploying quality connectivity and developing the capacity of accountants.
These two challenges have forced companies to use increasingly sophisticated digital
tools. Likewise, it was noted that the accountants in the MENA region experienced
a lack of live contact communication and technical assistance due to COVID-19.
On the other hand, as the tests previously demonstrated, changes brought by
COVID-19 have accelerated the pace of digitalization transformation. Hence, the
third hypothesis is validated.
H3: Changes engendered by COVID19 increased the level of digitalization.

Digital transformation of accounting practices and behavior
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5. Conclusion
The initial objective of this study was to explore the relationships between
digitalization forced by COVID-19 and the behavior of accountants in the MENA
region. It is also necessary to take into consideration other external factors that could
affect this relationship. The study outlines the profound upheavals brought in by the
adoption of digital transformation which are imposed on those involved in
accounting sector.
This crisis underlines the obligation to accelerate in the field. Paradoxically, this
crisis has brought both complementary industries to a halt and for others, it has
brought years of technological progress. It also brought to the forefront the
difficulties of sectors that are struggling to adapt to the new needs of companies.
Some of the current trends will continue and inevitably will lead to a change in
operating methods and digital transformation.
The positive or negative behavior appears to be a matter of subjectivity. What is
favorably appreciated by one is not necessarily appreciated by the other.
Digitalization is now emerging as an inescapable reality. Hence the need to make the
necessary effort to understand and adapt and above all, protect the disclosure of
financial information against the danger of forced digitalization.
Some strains of the study must be raised. First, data collection through the snowball
technique was difficult due to social media restrictions such as limited number of
new connections and messages to send. Second, this sample is only representative of
accountants. Future research should extend the sampling to other type of populations
to test whether the level of digitalization and changes caused by COVID-19 affect
their jobs and positions. Finally, the validity of content should also be assessed using
a panel of experts.
It is necessary to underline the important role played by the digitalization of the
accounting function but also to shed light on future research around the crucial
interest given to the issue of the security of accounting and financial information in
the digital age where threats of cybercrime constantly weigh on the digital world.
Finally, we recognize the need to acknowledge that this work is far from being
exhaustive regarding the digitalization of the accounting functions. Other themes,
such as the digital future of the accounting functions or the question of the future
requirements of accounting training in terms of human resources, can be addressed
to provide more clarification regarding the digitalization of the accountant functions.

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Appendix A: Distribution of the sample by Sector
Sector
Frequency Percent Valid
Percent
Cumulative
Percent
Valid
Educational
institutions
27
4.6
4.6
4.6
Banking and finance
59
10.4
10.4
15
Insurance
15
2.6
2.6
17.6
Retail Business
93
16.4
16.4
34
Gross Business
95
16.7
16.7
50.7
Arts, Entertainment
31
5.5
5.5
56.2
Hotels, restaurants
33
5.8
5.8
62
Foods services
24
4.2
4.2
66.2
Manufacturing
60
10.6
10.6
76.8
Constructions
75
13.2
13.2
90
Telecommunications
12
2.1
2.1
92.1
NGO
33
5.8
5.8
97.9
Others
11
1.9
1.9
100.0
Total
568
100
100.0
Total
592
100.0
Appendix B: Distribution of the sample by firm size
Firm size
Frequency Percent Valid Percent
Cumulative
Percent
Valid
Micro
43
7.6
7.6
7.6
Small
137
24.1
24.1
31.7
Medium
175
30.8
30.8
62.5
Large
213
37.5
37.5
100.0
Total
568
100.0
100.0
Total
568
100.0