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This paper aims to provide a commentary on how well the New Zealand (NZ) Government has used the budget as a tool to tackle the social and economic problems associated with the COVID-19 pandemic. The role of public budgeting as a political instrument is also critiqued.

An analysis was carried out of relevant documents that included government policy statements, budgets, news articles and website information on the pandemic. Meaningful interpretation of information and reflections helped provide the basis of the commentary.

Public budgeting has a prominent role in addressing a major global crisis. Budgets need to quickly respond to the needs of the moment in saving lives and sustaining people’s well-being, businesses and the economy. In a crisis situation, the social, political and economic factors become crucial determinants of budgetary policy measures. Although strong political leadership is required to deliver budgets under unimaginable circumstances, the ideology of the political party in government can be a powerful predictor of fiscal policies. Crisis budgeting will result in mounting budget deficits and public debts that will take many years for future generations to pay back.

This paper provides a significant learning for other nations. These lessons will guide budget policymakers to prepare better for potential crisis in the future.

This paper is original and based on the NZ Government’s budgetary response to the COVID-19 pandemic. It will be valuable in formulating budget policies and public funding decisions in a major crisis.

The study aims to explore the changing landscape of accounting and the role of emerging technologies in the accounting environment. The author presents viewpoints on the influence of artificial intelligence (AI), machine learning (ML) and other subsets in accounting, emphasising the increasing need for and significance of these applications. The viewpoints could provide researchers and practitioners with a meaningful overview of knowledge and research agenda.

The role of emerging technologies in accounting and various opportunities and challenges in implementation are discussed. In addition, possible future research directions are identified.

The paper does not contain empirical findings.

This paper expresses the author’s viewpoints regarding the impact of AI and ML on the changing accounting environment.

The growing uncertainty in the world because of economic factors, political issues, natural disasters, global COVID-19 outbreak and technological advancements, make effective risk management (RM) an essential successful strategy for various industries, especially higher education (HE) industry to overcome uncertainties for success. The purpose of this systematic literature review (SLR) is to present a current overview of RM in HE from 2005 to 2021, with a focus on common risk management practised in HE industry, antecedents towards RM implementation and outcomes of RM.

The publication standard for this SLR was RepOrting Standards for Systematics Evidence Syntheses. Scopus, one of the most prominent scientific databases, was used to select articles. Only articles from the years 2005 to 2021 were studied. This study focussed on RM in the HE industry.

This review identified three main themes: common risk management practised in HE industry, antecedents towards RM implementation and outcomes of RM. An additional ten sub-themes were derived from the three main themes.

This paper systematically reviewed developments of RM research in HE from year 2005 to 2021, leads to a clearer understanding of RM issues in HE institutions. The findings allow interested parties to better understand RM and enables top management to create their own personalised list of drivers and implementation policies to respond to risks and uncertainties.