Summary presentation of variables
| Variables | Abbreviation | Description |
|---|---|---|
| Dependent variable | ||
| AI implementation | AI | managers of organizations opting for the implementation of AI technologies in the near future in accounting (a dichotomous variable) |
| Independent variables | ||
| Remote work | REM | the percentage of employees who used remote work before the pandemic |
| Distance mode | DIST | the percentage of employees within the organization who are working only in a “distance mode” during the pandemic |
| Business model | B_MOD | expected change of the business model as a result of the pandemic |
| Control variables | ||
| International market coverage | IMC | international market coverage (a dichotomous variable) |
| Nationwide market coverage | NMC | nationwide market coverage (a dichotomous variable) |
| Public companies | PC | public companies (a dichotomous variable) |
| Municipal companies | MC | municipal companies (a dichotomous variable) |
| Other companies | OC | other companies (a dichotomous variable) |
| Employees' competencies | COMP | the degree to which employees' competencies meet managers' requirements |
| Basic education | B_EDU | the impact of the employees' education level on the ease of “remote work” adaptation during the pandemic – basic and vocational education (a dichotomous variable) |
| Secondary education | S_EDU | the impact of the employees' education level on the ease of “remote work” adaptation during the pandemic – secondary education (a dichotomous variable) |
| Higher education | H_EDU | the impact of the employees' education level on the ease of “remote work” adaptation during the pandemic – higher education (a dichotomous variable) |
| Moderating variables | ||
| Size | SIZE | the organization’s size as proxied by the number of employees |
| Profile | PROF | the organization’s profile (the variable may take three possible values: production, services and other) |
| Variables | Abbreviation | Description |
|---|---|---|
| managers of organizations opting for the implementation of | ||
| Remote work | the percentage of employees who used remote work before the pandemic | |
| Distance mode | the percentage of employees within the organization who are working only in a “distance mode” during the pandemic | |
| Business model | B_MOD | expected change of the business model as a result of the pandemic |
| International market coverage | international market coverage (a dichotomous variable) | |
| Nationwide market coverage | nationwide market coverage (a dichotomous variable) | |
| Public companies | public companies (a dichotomous variable) | |
| Municipal companies | MC | municipal companies (a dichotomous variable) |
| Other companies | other companies (a dichotomous variable) | |
| Employees' competencies | the degree to which employees' competencies meet managers' requirements | |
| Basic education | B_EDU | the impact of the employees' education level on the ease of “remote work” adaptation during the pandemic – basic and vocational education (a dichotomous variable) |
| Secondary education | S_EDU | the impact of the employees' education level on the ease of “remote work” adaptation during the pandemic – secondary education (a dichotomous variable) |
| Higher education | H_EDU | the impact of the employees' education level on the ease of “remote work” adaptation during the pandemic – higher education (a dichotomous variable) |
| Size | the organization’s size as proxied by the number of employees | |
| Profile | the organization’s profile (the variable may take three possible values: production, services and other) | |
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