Over-indebtedness: a theoretical approach in times of pandemic

The objective of this review article is to analyze over-indebtedness as a social fact within the context of the COVID 19 pandemic, based on the review of research carried out. Through the advanced search of information in indexed databases such as Scopus, Web of Science, Emerald and Scielo; 24 artic...

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Publicado en:Revista de Investigación Valor Contable
Autores principales: Alvarez Chancasanampa, Viviana, Alvarez Chancasanampa, Hermelinda, Huamán Espejo, Marisol
Formato: Artículo de revista
Lenguaje:español
Publicado: Universidad Peruana Unión 2022
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Acceso en línea:Ver en el sistema de origen
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Sumario:The objective of this review article is to analyze over-indebtedness as a social fact within the context of the COVID 19 pandemic, based on the review of research carried out. Through the advanced search of information in indexed databases such as Scopus, Web of Science, Emerald and Scielo; 24 articles that address over-indebtedness were analyzed, determining that the construct is not yet defined in a standard. However, although indebtedness allows the consumer to satisfy their needs, consumerism and unexpected situations such as that generated by COVID 19 have led both individuals, families, companies and the State to over-indebtedness; Hence, studies show that over-indebtedness is a global problem and the State must generate policies that protect the consumer so as not to reach a state of over-indebtedness.
ISSN:2413-5860
2410-1052