Articulating Theoretical and Methodological Perspectives Applicable to Governmental Financial Resilience

Objective: Articulate theoretical and methodological perspectives related to Governmental Financial Resilience (GFR), considering its conceptual framework and aiming at its measurement. Theoretical Approach: The essay addressed theoretical assumptions that show adherence to the GFR's conceptual framework and discussed potentialities and challenges when transposing methodologies for measuring resilience from other areas of knowledge. Results: Similarities and disparities were highlighted between the conceptual framework of the GFR and the Theories of Cutback Management, Open Systems, and Complexity. Regarding measurement, some potentialities refer to obtaining a measure that represents the situation of governments from the perspective of the GFR. The main challenges arise from the distinctions between the natural environment (origin of resilience) and the social environment (application of GFR), which can be conceptual, related to the degree of precision of what is to be measured, or methodological, which deal with obtaining reliable data and significant. Originality/Relevance: Considering the gaps in low theorization in GFR studies, which can be seen as an epistemological weakness, and the absence of methodologies to measure GFR, the essay aimed to broaden the debate, guide new dialogical possibilities between theories and conceptual framework and enable the identification of elements not captured in previous studies. Theoretical/methodological contributions: The theorization of the GFR and the development of measures to evaluate it can contribute to academic and practical fields, with the expansion of studies and the potential application of an index as a management tool to highlight levels of vulnerability and capabilities, aiming to strengthen governments in the face of crises.