The Impacts of the pandemic on social accounting

Abstract

Social accounting plays a fundamental role in understanding the economic dynamics of a society, going beyond conventional records to encompass broad aspects such as production, consumption, income, and resource distribution. With the COVID-19 pandemic, this tool has become even more crucial, as the restriction measures adopted to contain the virus had a profound impact on economic activity worldwide. In Brazil, these effects were particularly significant, with companies facing unprecedented challenges due to social distancing and the financial crisis. In this introduction, we will explore the impact of the pandemic on social accounting, highlighting its implications and challenges for the Brazilian economy.