2026/07/27 by Emon Kalyan Chowdhury
Economics, Econometrics and Finance · Social Sciences · #Disaster Management and Resilience #Fiscal Policies and Political Economy #Regional resilience and development
paper · doi:10.1177/00953997261467931
openalex publication_date 2026/07/27 · openalex created_date 2026/07/28 · openalex updated_date 2026/07/28
Governments in South Asia remain vulnerable to recurrent shocks, exposing institutional, fiscal, and demographic weaknesses. This study develops an accounting-oriented framework to assess resilience across eight countries using a Composite Resilience Index (CRI) and advanced econometric techniques, including fixed-effects, 2SLS, and Structural Equation Modeling. Results show governance capacity, crisis preparedness, digital government, and performance auditing as the strongest driver of resilience, while health and emergency expenditure also contribute positively. Demographic pressures, however, significantly erode resilience and weaken other investments. Findings underscore the need for stronger accountability, strategic fiscal planning, and institutionalized resilience accounting to enhance adaptive capacity. JEL Codes : C38; H11; H61; H83; O20