Contingências financeiras, falhas gestionárias e declínio patrimonial organizacional decorrentes da pandemia do Covid-19: apontamentos a partir de uma pesquisa bibliográfica

This research has as its central theme the study of factors, internal and external, that can accelerate the process of bankruptcy or degradation of a company's assets, with the objective of identifying vulnerability factors and seeking possible solutions. Based on bibliographic research of a qualitative nature, carried out through data collection through the selection of descriptors related to the theme. In the theoretical framework, the managerial factors that can cause or accelerate the degradation of a business establishment and the economic bankruptcy, even of consolidated companies, were addressed. Factors such as: lack of organizational structure; the lack of good accounting professionals; the lack of ethics; between others. We will, however, have a greater focus on external factors, such as economic crises and global crises, taking the Covid-19 pandemic as a main example and its impacts on the financial health of various organizations, as well as its impacts on the world economy. Data analysis was carried out through exploration of the content listed above, and the preliminary results point to a change in business performance management.