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
Materias:	Medio Ambiente Economía circular Contabilidad Ventaja Competitiva Environment Circular economy Accounting Competitive advantage Meio Ambiente Economia circular Contabilidade Vantagem
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
Aporte de:	Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires

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spelling	I28-R145-2057_oai2026-02-09 Lagoeiro De Oliveira, Fernando Augusto Lagoeiro De Oliveira, Marcelo Barreto 2021-05-21 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. Con el aumento creciente de la conciencia ambiental y social, las presiones externas, provenientes de las partes interesadas, ejercen nuevas fuerzas sobre las organizaciones. Las empresas deben ser transparentes tanto en lo que respecta a sus operaciones como a la información que brindan a la sociedad, lo que requerirá nuevas formas de medir, controlar y publicar las actividades comerciales, como la percepción de los grupos de interés sobre el compromiso de las empresas con las estrategias de sostenibilidad a largo plazo. , sin perder de vista la rentabilidad a corto plazo, son la base para crear un diferencial competitivo. Com o crescente aumento da consciência ambiental e social, as pressÁµes externas, com origem nas partes interessadas, exercem novas forças sobre as organizaçÁµes. As empresas precisam ser transparentes tanto com relação Á s suas operaçÁµes quanto com as informaçÁµes prestadas Á sociedade, o que demandarão novas forma de medição, controle e publicação das atividades empresariais, pois a percepção das partes interessadas do comprometimento das empresas com as estratégias de sustentabilidade no longo prazo, sem perder o foco na lucratividade do curto prazo, são as bases da criação de um diferencial competitivo. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2057 10.56503/Contabilidad_y_Auditoria/Nro.53(27)/2057 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2057/2774 https://ojs.economicas.uba.ar/Contyaudit/article/view/2057/3041 Contabilidad y Auditoría; Núm. 53 (27): CONTABILIDAD Y AUDITORIA Enero - Junio 2021; 81-97 1852-446X 1515-2340 Medio Ambiente Economía circular Contabilidad Ventaja Competitiva Environment Circular economy Accounting Competitive advantage Meio Ambiente Economia circular Contabilidade Vantagem Accounting in the future: A brief report of its challenges La Contabilidad en el futuro: Breve informe de sus desafíos A contabilidade do futuro: Um breve relato dos seus desafios info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2057_oai
institution	Universidad de Buenos Aires
institution_str	I-28
repository_str	R-145
collection	Repositorio Digital de la Universidad de Buenos Aires (UBA)
language	Español
orig_language_str_mv	spa
topic	Medio Ambiente Economía circular Contabilidad Ventaja Competitiva Environment Circular economy Accounting Competitive advantage Meio Ambiente Economia circular Contabilidade Vantagem
spellingShingle	Medio Ambiente Economía circular Contabilidad Ventaja Competitiva Environment Circular economy Accounting Competitive advantage Meio Ambiente Economia circular Contabilidade Vantagem Lagoeiro De Oliveira, Fernando Augusto Lagoeiro De Oliveira, Marcelo Barreto Accounting in the future: A brief report of its challenges
topic_facet	Medio Ambiente Economía circular Contabilidad Ventaja Competitiva Environment Circular economy Accounting Competitive advantage Meio Ambiente Economia circular Contabilidade Vantagem
description	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.
format	Artículo publishedVersion Articles Artículos de Investigación
author	Lagoeiro De Oliveira, Fernando Augusto Lagoeiro De Oliveira, Marcelo Barreto
author_facet	Lagoeiro De Oliveira, Fernando Augusto Lagoeiro De Oliveira, Marcelo Barreto
author_sort	Lagoeiro De Oliveira, Fernando Augusto
title	Accounting in the future: A brief report of its challenges
title_short	Accounting in the future: A brief report of its challenges
title_full	Accounting in the future: A brief report of its challenges
title_fullStr	Accounting in the future: A brief report of its challenges
title_full_unstemmed	Accounting in the future: A brief report of its challenges
title_sort	accounting in the future: a brief report of its challenges
publisher	FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate	2021
url	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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Accounting in the future: A brief report of its challenges

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