SUSTAINABILITY ACCOUNTING: AN ANALYTICAL REVIEW OF THE LITERATURE

Abstract

The objective of this work was to verify the panorama of academic productions regarding the accounting of sustainability and sustainable development, in the last ten years, through a study of the State-of-the-Art. For this, a search was carried out in the Web of Science database of the terms: accounting for sustainability and accounting for sustainable development, which resulted in 58 articles, which were separated by areas of publication, which made it possible to verify that the topic of sustainability is related with finance, business, education, technology, among others. Europe is the place where you have the universities that most promote discussions and publish about the researched topic. Regarding the research environment, the following classification was performed: business environment, government, infrastructure environment, academic discussions, and university. Through critical analysis, 24 articles related to accounting were selected, highlighting innovation in accounting as an essential factor for an organization to achieve corporate sustainability and that accountants are professionals who have the knowledge, ability, and ability to use the mechanisms of change. needed for this new era. There was an increase in research in the researched period, but there is still room for improvement, especially in relation to practical research.