Reflexos da pandemia de Covid-19 no contexto empresarial brasileiro a partir de um fragmento da literatura e suas oportunidades de pesquisa

Abstract

With the objective of analyzing the reflexes of the Covid-19 pandemic in the Brazilian business context from a fragment of the literature and its research opportunities, the present study was developed with a qualitative, descriptive and bibliographical approach, through the constitution of a Bibliographic Portfolio (BP) with 17 scientific articles published in academic journals, using the SPELL and Google Scholar databases as consulted sources. Bibliometry with basic and advanced variables was used for analysis of the BP. The results reveal that there is no outstanding author, and the journals that most contribute to the theme can be identified. It is concluded that among the main reflexes of the pandemic revealed in the studies, factors related to the economic-financial aspects (with a reduction in revenue and increased indebtedness), commercial aspects (fostering online sales and the use of social networks to bring people closer together) stand out. client companies), operational-managerial (implementation of management control tools) and people management (reduction of working hours, granting early and collective vacations, implementation of telecommuting and rising unemployment). The findings also allow identifying the contribution of accounting and management control tools to business continuity in times of crisis. These findings contribute to the literature, by reporting the characteristics of the research on the subject and in the practical and social aspect, by helping entrepreneurs and public managers with relevant aspects for the creation of policies aimed at strengthening actions aimed at coping with crises and continuity of companies.