Abstract
The accounting for citizenship debate creates an environment with increased level of confidence to the citizen about the role of the accountant on the business activity. Indeed, the accountant develop the accounting information system has the language of business with relevance, faithfully information and usefulness that enhanced its comparability, verifiability, timely and understandability, which allow stakeholders to take decisions. In order to reduce the complexity of the research question, the results show that dialogue and judgment, culture and identity and autonomy of the accountant promote the accounting for citizenship agreeing that the citizen could understand the explanations presented on the annual report, especially because the organization has mandatory disclosure.
1. Introduction
The World Business Council for Sustainable Development has approved the appointment of Peter Bakker as its new President. Bakker (2013: 1), at the United Nations Conference on Sustainable Development, said:
“Accountants would save the world. (…) To get all businesses involved in solving the world’s toughest problems, we must change the accounting rules.”
4. Conclusions and Recommendations
Accounting for citizenship has become a major debate for promoting the role of the accountant. The ability to adjust her or his potential to the organization decision that must be engaged with ethical accounting reports and compliance with restrict activities, but always motivated by higher expectations of stakeholders. Also, the monitoring process made by the board of directors and the national and international professional agencies promotes a system of standards given more credibility to the accounting profession. Thus, the answer to the research question is based on the requirements presented by van Gunsteren (1988) research, such as: Dialogue and Judgment – the accountant is the center of new insights and commercial opportunities that rise from crises and the organization must face. Then, he or she must promote with intuition the assessment of the business activities that will exploit, over the time, expansion of the economic activity.
