Accounting in times of pandemic

Abstract

Introduction. In this article, we want to make an analysis of the importance that the accounts would carry out in these times in which there has been a global productive slowdown, in some way we want to collect the economic impact that is being experienced worldwide and what factors accountants become vulnerable in the decisions that have to be made to get out of this crisis, which unfortunately is not only health but also economic and social. Conclusions. COVID-19 not only brought a health crisis but also a political and social crisis, as we can see poverty increases, giving an unusual case, that it is not the poor who go out to steal and assault, but it is this corrupt system that has caused a political elite assaults the resources of the poorest. The pandemic is causing changes in the history of mankind. This event will mark a before and after in human civilization. It is evident that the gap between rich and poor after this pandemic will be much greater, especially in our countries, that is why more social alternatives that benefit humanity and the environment must be rethought.