Vol. 1 No. 1 (2021): Resilience and Transformation in Post-Pandemic Economic Science
The edition the reader holds in their hands is not merely a compilation of scientific findings; it is a testament to academic perseverance in times of uncertainty. The year 2021 marked a period of critical transition for the world — and especially for academia in the Caribbean region. Following the initial impact of the global health crisis, the Faculty of Economic, Administrative, and Accounting Sciences at Universidad del Sinú took on the challenge of documenting the transformation of our organizations and theoretical models in the face of a reality that demanded immediate and rigorous responses.
In this issue, the journal ESTRATEGIA explores the convergence between technical innovation and ethical commitment. We begin with a look at the sophistication of decision-making tools in the article on financial analysis through fuzzy logic, a methodology that enables the uncertainty of the commercial sector to be addressed with a level of precision that traditional models sometimes fail to achieve. This pursuit of efficiency is complemented by the study on Smart Offices in Colombia, which reminds us that the workplace has ceased to be merely a physical location and has become a strategic digital ecosystem.
However, technique without ethics lacks purpose. For this reason, this edition places the human dimension at its core. It examines the formation of value judgment in accounting valuation in light of social responsibility, and grounds this concept in our regional reality through a study on corporate social responsibility in healthcare SMEs in Cartagena. These works emphasize that accounting and management are not ends in themselves, but tools aimed at social well-being.
Finally, we close with a necessary return to the fundamentals: an analysis of antagonistic approaches in economic theory regarding employment and production. At a time of economic recovery, questioning the major theories on wages and demand is essential for proposing fairer public policies.
We invite the academic community to rediscover these texts, which, although conceived amid the adversity of 2021, still provide valuable insights into the path we continue to follow toward research excellence.
Published:
2021-10-04
