Accounting in the future: A brief report of its challenges

With the increasing awareness in both environmental and social, external pressures, originated mostly from stakeholders, exert new forces on organizations. Companies need to be transparent with regard to both their operations and the information provided to society, which will require new ways of me...

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Autores principales: Lagoeiro De Oliveira, Fernando Augusto, Lagoeiro De Oliveira, Marcelo Barreto
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2021
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Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/2057
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2057_oai
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Sumario:With the increasing awareness in both environmental and social, external pressures, originated mostly from stakeholders, exert new forces on organizations. Companies need to be transparent with regard to both their operations and the information provided to society, which will require new ways of measuring, controlling and publishing business activities, as the stakeholder perception of companies' commitment to sustainability strategies in the long-term, without losing focus on short-term profitability, are the basis for creating a competitive advantage.