V. G. Sridharana, Michael S. C. Tseb
a Adelaide Business School, The University of Adelaide, Australia
b Institute of Certified Management Accountants, Australia
Year 2020 has been an unexpectedly challenging year for the world. Despite the on-going US-China trade war, the outlook of global economy was positive at the end of 2019. However, the COVID-19 pandemic has plunged the world into the worst economic crisis of the century.