Accounting Ethics And Sustainable Development: Analysis Of The Role Of The Public Accountant In The Business Implementation Of The Sdgs
DOI:
https://doi.org/10.70577/asce.v4i4.569Keywords:
Accounting Ethics, Sustainable Development Goals, Professional Responsibility, Environmental Accounting, Corporate Sustainability.Abstract
Purpose: This study analyzes the ethical responsibility of public accountants as strategic agents in implementing the Sustainable Development Goals (SDGs) within business organizations, examining social accounting mechanisms and accountability systems that contribute to building sustainable economies. Method: A qualitative-documentary methodology was employed through systematic literature review following PRISMA 2020 guidelines. Forty-seven documents selected from Scopus, Web of Science, and SciELO databases were analyzed, complemented by normative frameworks from IFAC, IESBA, GRI, and ISSB, published between 2019 and 2025. Findings: Results reveal that public accountants possess distinctive competencies to contribute to SDGs 8, 12, 13, and 16 through measurement, verification, and communication of sustainability information. Four categories of barriers were identified: educational, organizational, regulatory, and ethical, with greenwashing risk being the most critical challenge for professional legitimacy. Originality: This study contributes to the field by simultaneously integrating normative, ethical, and practical dimensions of the accounting role regarding SDGs, proposing a conceptual model that articulates professional ethical responsibility with specific mechanisms of multidimensional accountability, an aspect scarcely addressed in previous research focused on Latin American contexts. Implications: Results have theoretical implications for reconceptualizing accounting as a social discipline committed to sustainability, and practical implications for designing professional training programs and regulatory frameworks that strengthen the accountant's role in transitioning toward sustainable economies. Limitations: The study is limited to documentary analysis without empirical validation through fieldwork, which constitutes an opportunity for future research.
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