Palabras clave
actividades contables;
profesional de contabilidad;
cambios institucionales;
matriz institucional
Cómo citar
Resumen
Este artículo analiza la sostenibilidad de las prácticas contables, tal como se definen en las resoluciones profesionales brasileñas, desde la perspectiva de los usuarios de la contabilidad y de quienes la ejercen. La matriz institucional evoluciona con el tiempo, transformando las dinámicas sociales y económicas, un fenómeno que también se observa en el ámbito contable. Regulada inicialmente en 1983 y posteriormente alineada con las normas internacionales en 2010, la contabilidad en Brasil ha atravesado importantes transformaciones legislativas y tecnológicas, lo que ha generado nuevas exigencias para los profesionales del área. A partir de las respuestas de 407 participantes a un cuestionario basado en la legislación brasileña que regula las actividades contables, el análisis permitió identificar cinco componentes clave valorados por los encuestados: funciones de reporte, estratégicas, estructurales, patrimoniales y tributarias. Los resultados evidencian que la información contable sigue siendo fundamental para la toma de decisiones en el ámbito organizacional, lo que refleja la valoración positiva de la actual matriz institucional. No obstante, para fortalecer el papel estratégico de la contabilidad, es necesario replantear la formación y actualización profesional. En este sentido, la sostenibilidad de las actividades contables depende de un proceso continuo de aprendizaje y desarrollo de competencias orientadas a apoyar la gestión organizacional.
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Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Derechos de autor 2025 Clea Beatriz Macagnan, Caroline de Oliveira Orth de Oliveira Orth, Rosane Maria Seibert