Desafios e oportunidades na adoção da contabilidade consultiva: uma abordagem bibliográfica

Abstract

This work aims to show how accounting is improving, specifically it will confront the challenges and opportunities that is advisory accounting that would be the accountant in the more analytical role bringing out his more organizational side to coordinate the actions of his clients for better decision making. To assist this research, data from five published articles will be used, which covers the period between 2020 and 2022, after which the data collected will be compared to show the results found by the authors and the challenges and opportunities highlighted in the articles. The results showed that advisory accounting is an effective support tool for clients to have a closer relationship with accountants, even with obstacles to its implementation, it has its advantages in such a way that they have a greater role in decision making.