लेखांकन और वित्तीय अध्ययन अकादमी जर्नल

1528-2635

अमूर्त

Resilience categories in the literature of the COVID-19 era from 2020 to 2023

Cruz Garcia Lirios, Jaime Lemus Tlapale, Elias Alexander Vallejo Montoya, Victor Hugo Merino Cordoba, Hector Enrique Urzola Berrio

Resilience has been approached from dimensions that the association to the categories of risk, danger and vulnerability. In this sense, the Sendai framework and the Hyodo agreement suggest that such relationships anticipate scenarios such as the pandemic. The objective of this work was to develop the resilience structure evaluated by expert judges who were selected considering their citation index h. A cross-sectional, systematic and psychometric study was carried out with a sample of resilience experts. The results noted the prevalence of urban and organizational resilience indicated by schooling and income as nodes of proximity, intermediation, gradation, and influence. In relation to the state of the art, the scope and limits of the study are discussed and anti-COVID policies are recommended.

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