Vol. 10 No. 20 (2020): Research in Administrative Sciences
The 20th issue of the journal focuses its analysis on the economic, accounting, and financial effects of the COVID-19 pandemic, offering a comprehensive view of the challenges faced by organizations. The issue begins with a study of NIF D-5 and its impact on business decision-making during times of crisis, highlighting the importance of financial information in uncertain scenarios. It also examines the tax benefits for social and solidarity economy entities, particularly regarding exemptions and deductions of expenses, as support mechanisms during the crisis. Along these lines, it also addresses the accounting effects of the reallocation of budget items due to the health emergency, revealing adjustments and challenges in financial management.
The issue also includes an analysis of e-commerce and its contribution to sustainable development in the face of the impact of COVID-19, identifying emerging trends and strategies in Mexico. Similarly, the role of banking institutions in the new financial paradigm associated with the pandemic and the context of the so-called Fourth Transformation is studied, highlighting changes in credit and regulatory dynamics. Finally, the financial risks stemming from the lack of accounting culture in small businesses are examined, as well as the effects exacerbated by the health crisis, providing key insights for business resilience and sustainability.
