Innovation as a consequence of the pandemic

This research, by design is descriptive-correlational, and its objective is to analyze, based on the opinion of the SME entrepreneurs of Hermosillo, Sonora, which are the factors associated to the possible contingencies in the administrative and accounting information of their businesses after the pandemic caused by COVID-19. The pandemic caused by COVID-19 has transformed the business management of the businesses and, the results of the present investigation, show some factors associated to the possible contingencies in the administrative and accounting information of the SMEs of Hermosillo, Sonora, and allowed us to verify that the examples of contingencies indicated in the obtained results, are examples that constitute only a small part of different scenarios with founded assumptions that require to count on reliable information coming from the accounting systems subject to adequate internal controls and of not only administrative, accounting and financial nature, but also social and environmental.