Abstract
Diverse definitions exist for the concept of “strategy.” Essentially, strategy encompasses the delineation of “how,” “where” “when,” and “why.” It serves as a structural foundation within business, aiding in the formulation of plans, encompassing the actions, rationale, methodologies, and timing. Accounting information systems, the tools and processes for collecting, storing, retrieving, and purging accounting data, play a crucial role. While previous studies have delved into corporate strategy, a deeper exploration of its interplay with operational frameworks such as accounting information systems is warranted. Notably, the capabilities of accounting information systems are at times overlooked when devising organizational strategies. This negligence can contribute to the failure of strategy implementation, attributing the misalignment between strategy and operational potential, including the accounting information system. The emergence of the COVID-19 pandemic accentuated the necessity of harmonizing strategies with operational proficiencies. For instance, as the pandemic unfolded, numerous companies smoothly transitioned to remote access to their accounting systems. Conversely, many micro, small-, and medium-sized enterprises (MSMEs) encounter challenges in this respect, consequently undermining effective strategy execution within these entities. The present study explores the influence of corporate strategy on the development of accounting information systems against the backdrop of the COVID-19 pandemic. This exploration is facilitated through a comprehensive review and critical assessment of the literature and questionnaires administered on LinkedIn.