La Accounting in the future: A brief report of its challenges

  • Fernando Augusto Lagoeiro De Oliveira Universidad Federal Fluminense
  • Marcelo Barreto Lagoeiro De Oliveira Universidad Federal Fluminense
DOI: https://doi.org/10.56503/Contabilidad_y_Auditoria/Nro.53(27)/2057
Keywords: Environment, Circular economy, Accounting, Competitive advantage

Abstract

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.

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Author Biographies

Fernando Augusto Lagoeiro De Oliveira, Universidad Federal Fluminense
  • Professor Associado Aposentado da Universidade Federal Fluminense.
  • Doutor em Engenharia de Produção (CEP/UFF), que homologou “Doctor em Ciencias Empresariales”, Universidade del Museo Social Argentino – UMSA.
  • Mestre em Ciências Contábeis, linha de pesquisa Controladoria, e Especialista em Auditoria Contábil da Universidade do Grande Rio - UNIGRANRIO.
  • Bacharel em Matemática. Instituto de Matemática e Estatística - UFF.
Marcelo Barreto Lagoeiro De Oliveira, Universidad Federal Fluminense
  • Professor Assistente da Universidade Federal Fluminense
  • Doutorando em Gestão pela Faculdade de Economia da Universidade de Coimbra, linha de pesquisa Responsabilidade Social Corporativa.
  • Mestre em Sistemas de Gestão pelo Centro de Tecnologia da Universidade Federal Fluminense – LATEC/UFF. Especialista em Negócios Eletrônicos (E-Business) pela Fundação Getúlio Vargas.
  • Bacharel em Administração pela Universidade Federal Fluminense.

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Published
2021-05-21
How to Cite
Lagoeiro De Oliveira, F., & Lagoeiro De Oliveira, M. (2021). La Accounting in the future: A brief report of its challenges. Contabilidad Y Auditoría, (53), 81-97. https://doi.org/10.56503/Contabilidad_y_Auditoria/Nro.53(27)/2057
Issue
No 53 (27): CONTABILIDAD Y AUDITORIA Enero - Junio 2021
Section
Articles
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