Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social Responsibility

Detalhes bibliográficos
Autor(a) principal: Círico Junior, Ademir
Data de Publicação: 2021
Outros Autores: Galvão, Carlos Rafael
Tipo de documento: Artigo
Idioma: por
Título da fonte: Research, Society and Development
Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/16882
Resumo: 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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spelling Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social ResponsibilityInfluencer Contable: Análisis del papel del profesional contable en la promoción de la Responsabilidad Social CorporativaContador Influencer: Análise do papel do profissional contábil para a promoção da Responsabilidade Social Corporativa Influencer CounterAccountingCorporate social responsibility.Contador de influenciadoresContabilidadResponsabilidad social empresarial.Contador InfluencerContabilidadeResponsabilidade social corporativa.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).Este estudio tiene como objetivo identificar el papel del profesional contable en la promoción de la Responsabilidad Social Empresarial (RSE) en las organizaciones brasileñas. En cuanto a los aspectos metodológicos, el estudio se caracteriza por ser una investigación bibliográfica con enfoque cualitativo. Para identificar la relación entre el profesional contable y el promotor de la RSE, se realizó una revisión bibliográfica sistemática, buscando términos en la Biblioteca Científica Electrónica en Línea (SciELO). Se obtuvieron un total de 7 artículos, todos los cuales fueron utilizados en este estudio. En cuanto a los resultados obtenidos, se destaca que se pudo identificar la importancia del profesional contable como parte integral e influyente de la promoción de la RSE en las organizaciones brasileñas. Los principales términos utilizados en los 7 artículos se refieren a la divulgación de información sobre la actuación social y ambiental de las empresas a través de informes sociales, siendo los principales informes citados en los estudios analizados el Balance Social y la Declaración de Valor Agregado (DVA).O presente estudo objetiva identificar o papel do profissional contábil para a promoção da Responsabilidade Social Corporativa (RSC) das organizações brasileiras. Quanto aos aspectos metodológicos, o estudo caracteriza-se como pesquisa bibliográfica com abordagem qualitativa. Para identificar a relação do profissional contábil como promotor da RSC foi realizada uma revisão sistemática da literatura com a busca de termos no Scientific Electronic Library Online (SciELO). Ao todo foram obtidos 7 artigos, sendo todos utilizados neste estudo. Quanto aos resultados obtidos, destaca-se que foi possível identificar a importância do profissional contábil como parte integrante e influente para a promoção da RSC das organizações brasileiras. Os principais termos utilizados nos 7 artigos referem-se a evidenciação das informações sobre as ações sociais e ambientais das empresas por meio dos relatórios sociais, sendo os principais relatórios citados nos estudos analisados, o Balanço Social e a Demonstração do Valor Adicionado (DVA).Research, Society and Development2021-06-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/1688210.33448/rsd-v10i7.16882Research, Society and Development; Vol. 10 No. 7; e41910716882Research, Society and Development; Vol. 10 Núm. 7; e41910716882Research, Society and Development; v. 10 n. 7; e419107168822525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/16882/14974Copyright (c) 2021 Ademir Círico Junior; Carlos Rafael Galvãohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCírico Junior, Ademir Galvão, Carlos Rafael 2021-07-18T21:07:03Zoai:ojs.pkp.sfu.ca:article/16882Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:37:19.068674Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false
dc.title.none.fl_str_mv Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social Responsibility
Influencer Contable: Análisis del papel del profesional contable en la promoción de la Responsabilidad Social Corporativa
Contador Influencer: Análise do papel do profissional contábil para a promoção da Responsabilidade Social Corporativa
title Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social Responsibility
spellingShingle Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social Responsibility
Círico Junior, Ademir
Influencer Counter
Accounting
Corporate social responsibility.
Contador de influenciadores
Contabilidad
Responsabilidad social empresarial.
Contador Influencer
Contabilidade
Responsabilidade social corporativa.
title_short Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social Responsibility
title_full Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social Responsibility
title_fullStr Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social Responsibility
title_full_unstemmed Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social Responsibility
title_sort Accountant Influencer: Analysis of the role of the accounting professional in promoting Corporate Social Responsibility
author Círico Junior, Ademir
author_facet Círico Junior, Ademir
Galvão, Carlos Rafael
author_role author
author2 Galvão, Carlos Rafael
author2_role author
dc.contributor.author.fl_str_mv Círico Junior, Ademir
Galvão, Carlos Rafael
dc.subject.por.fl_str_mv Influencer Counter
Accounting
Corporate social responsibility.
Contador de influenciadores
Contabilidad
Responsabilidad social empresarial.
Contador Influencer
Contabilidade
Responsabilidade social corporativa.
topic Influencer Counter
Accounting
Corporate social responsibility.
Contador de influenciadores
Contabilidad
Responsabilidad social empresarial.
Contador Influencer
Contabilidade
Responsabilidade social corporativa.
description 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).
publishDate 2021
dc.date.none.fl_str_mv 2021-06-27
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/16882
10.33448/rsd-v10i7.16882
url https://rsdjournal.org/index.php/rsd/article/view/16882
identifier_str_mv 10.33448/rsd-v10i7.16882
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/16882/14974
dc.rights.driver.fl_str_mv Copyright (c) 2021 Ademir Círico Junior; Carlos Rafael Galvão
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Ademir Círico Junior; Carlos Rafael Galvão
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Research, Society and Development
publisher.none.fl_str_mv Research, Society and Development
dc.source.none.fl_str_mv Research, Society and Development; Vol. 10 No. 7; e41910716882
Research, Society and Development; Vol. 10 Núm. 7; e41910716882
Research, Society and Development; v. 10 n. 7; e41910716882
2525-3409
reponame:Research, Society and Development
instname:Universidade Federal de Itajubá (UNIFEI)
instacron:UNIFEI
instname_str Universidade Federal de Itajubá (UNIFEI)
instacron_str UNIFEI
institution UNIFEI
reponame_str Research, Society and Development
collection Research, Society and Development
repository.name.fl_str_mv Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)
repository.mail.fl_str_mv rsd.articles@gmail.com
_version_ 1797052681046458368

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