The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage

Florinel Marian Sgârdea, Liviu Marian Matac, Maria Bolboceanu and Paul-Tiberius Coman
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Florinel Marian Sgârdea: Bucharest University of Economic Studies
Liviu Marian Matac: Bucharest University of Economic Studies
Maria Bolboceanu: Bucharest University of Economic Studies
Paul-Tiberius Coman: Bucharest University of Economic Studies

CECCAR Business Review, 2024, vol. 5, issue 11, 2-10

Abstract: Sustainability has become a strategic priority for organizations and governing bodies. Accountants, traditionally seen as financial stewards, have significantly expanded their roles to become strategic leaders in promoting sustainable practices. Their expertise in risk management, financial reporting, and data analysis puts them in a position to influence and shape organizational sustainability strategies. This paper explores how accounting professionals can contribute to sustainability and how to gain competitive advantage. We will examine their contributions at various organizational levels and identify the barriers and challenges they face in this role.

Keywords: sustainability; professional accountant; sustainable development; integrated approach; leadership (search for similar items in EconPapers)
JEL-codes: M41 M42 M49 Q01 Q56 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:5:y:2024:i:11:p:2-10

DOI: 10.37945/cbr.2024.11.01

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