A CONTABILIDADE NA SUSTENTABILIDADE E LONGEVIDADE DOS NEGÓCIOS

Authors

  • Ana Júlia Batalha Sousa Curso de Ciências Contábeis, Universidade CEUMA
  • Ludmilla Guimarães Carvalho Curso de Ciências Contábeis, Universidade CEUMA
  • Elitan Moreira Ferreira Curso de Ciências Contábeis, Universidade CEUMA
  • Andrea Mendonça da Silva Bastos Curso de Ciências Contábeis, Universidade CEUMA

DOI:

https://doi.org/10.24863/rcp.v42i1.669

Abstract

This article sought to analyze the role of accounting in business sustainability and longevity. Through a systematic literature review, 41 articles published between 2020 and 2024 in the SciELO database were selected, which address sustainable accounting practices. As a result, it was found that accounting is capable of contributing to business sustainability and longevity when it adopts evaluation practices and indicators, thus generating value and competitive advantage for companies. It was noted that there are significant challenges to the implementation of these practices in small and medium-sized companies due to their limited resources and specific knowledge. There is a gap in national academic production on the subject, suggesting the importance of expanding research and publication in this area in Brazil. It is concluded that accounting plays an important role for companies and the dissemination of knowledge and the support of appropriate policies can strengthen its strategic function and contribute to business longevity.

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Published

2026-03-18

How to Cite

BATALHA SOUSA, Ana Júlia; GUIMARÃES CARVALHO, Ludmilla; MOREIRA FERREIRA, Elitan; DA SILVA BASTOS, Andrea Mendonça. A CONTABILIDADE NA SUSTENTABILIDADE E LONGEVIDADE DOS NEGÓCIOS. Revista Ceuma Perspectivas, [S. l.], v. 42, n. 1, p. 1–10, 2026. DOI: 10.24863/rcp.v42i1.669. Disponível em: //portalderevistas.grupoceuma.com.br/index.php/RCCP/article/view/669. Acesso em: 10 apr. 2026.

Issue

Vol. 42 No. 1 (2026): Revista Ceuma Perspectivas

Section

Artigos