Roles And Responsibilities Of Accountants In Business Sustainability.
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Abstract
The importance that the roles and responsibilities of accountants have today in business sustainability impacts, as a very valuable issue in society, so the present research has as a general objective, to evidence those roles and responsibilities of accountants in business sustainability, the methodology used in this research is based primarily on a documentary review, especially on topics related to environmental accounting, business sustainability, sustainable professional ethics and related areas, platforms with a high quality index in their publications were chosen. The transformation of the corporate environment has directly impacted on the role of accountants. As a result, we can see that previously the accountant was perceived as a manager of the financial resources of companies, he was in charge of keeping accurate records, ensuring transparency in financial information and complying with tax and accounting regulations. However, today, as sustainability has acquired a relevant role in the development of business strategies, the accountant has managed to expand his functions, assuming a key role in the integration of sustainable practices within companies. Therefore, we conclude that the participation of accountants is of vital importance.