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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Florinel Marian SGÂRDEA & Liviu Marian MATAC & Maria BOLBOCEANU & Paul-Tiberius COMAN, 2024. "The Strategic Role of Accountants in Promoting Sustainability: An Integrated Approach for Competitive Advantage," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(11), pages 2-10, November.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:11:p:2-10
    DOI: 10.37945/cbr.2024.11.01
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    More about this item

    Keywords

    sustainability; professional accountant; sustainable development; integrated approach; leadership;
    All these keywords.

    JEL classification:

    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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