Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social Responsibility
This study aims to identify the role of the accounting professional in promoting Corporate Social Responsibility (CSR) of Brazilian associations. As for the methodological aspects, the study is a bibliographical research with a qualitative approach. To identify the relationship between the accountin...
| Authors: | , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2021 |
| Country: | Brasil |
| Institution: | Universidade Federal de Itajubá (UNIFEI) |
| Repository: | Research, Society and Development |
| Language: | Portuguese |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/16882 |
| Online Access: | https://rsdjournal.org/index.php/rsd/article/view/16882 |
| Access Level: | Open access |
| Keyword: | Influencer Counter Accounting Corporate social responsibility. Contador de influenciadores Contabilidad Responsabilidad social empresarial. Contador Influencer Contabilidade Responsabilidade social corporativa. |
| Summary: | This study aims to identify the role of the accounting professional in promoting Corporate Social Responsibility (CSR) of Brazilian associations. As for the methodological aspects, the study is a bibliographical research with a qualitative approach. To identify the relationship between the accounting professional and the promoter of CSR, a systematic literature review was carried out with the search for terms in the Scientific Electronic Library Online (SciELO). In all, 7 articles were used, all of which were used in this study. As for the results obtained, it is highlighted that it was possible to identify the importance of the accounting professional as an integral and influential part of promoting CSR in Brazilian associations. The main terms used in the 7 articles are the disclosure of information about the social and environmental actions of companies through social reports, with the main reports in impact studies being the Social Balance Sheet and the Written Value Statement (DVA). |
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