Accounting as a strategic tool for corporate sustainability: an analysis of the convergence between financial management and legal compliance
Accounting as a strategic tool for corporate sustainability: an analysis of the convergence between financial management and legal compliance
DOI:
https://doi.org/10.51473/rcmos.v1i10.2021.1628Keywords:
Strategic accounting. Corporate sustainability. Legal compliance. Corporate governance. Financial management.Abstract
Corporate accounting, historically associated with mere tax compliance and asset recording, has evolved in recent decades into a fundamental strategic tool for organizational sustainability. This article aims to analyze, from a technical-scientific and private-sector perspective, how accounting becomes a mechanism of corporate intelligence capable of integrating financial efficiency, risk mitigation, and regulatory compliance into a sustainable decision-making model. The research demonstrates that, in environments of high competitiveness and fiscal rigor, accounting moves from a reactive position to a predictive one, supported by governance practices, robust internal controls, and compliance policies that strengthen corporate reputation. It also discusses how transparency in reporting and information standardization contribute to long-term financial stability, investment attractiveness, and business continuity. The study proposes a convergence model between strategic accounting, financial management, and legal compliance, evidencing that the integrated performance of these dimensions becomes essential in building a sustainable competitive advantage in the contemporary private market.
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Copyright (c) 2021 Jéssica Volpe Venturini (Autor)
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