Resumen

ROSA LEAL, María Eugenia De la. Sustainable Accounting Management in the new normal. Trascender contab. gest. [online]. 2022, vol.7, n.20, pp.163-188.  Epub 11-Nov-2022. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v8i20.169.

The professional practice of public accountants is adjusting to a new economic relationship as a result of the COVID-19 pandemic and the call for the incorporation of the 2030 Sustainable Development Goals of the United Nations. Where accounting as a leader and financial manager faces new contexts and the adoption of a sustainable business culture in the new economic normal.

In this new context, the variables that make up accounting management have been reconsidered, which justifies this research, whose objective is to study the response capacity of professional public accounting based on emerging international accounting proposals and the attention of two sustainable development goals of the UN (United Nations Organization), of direct relationship with the situation.

The method used in the research was a semantic analysis of the emerging professional proposal 2020 of the IFAC (International Federation of Accountants) and the Sustainable Development Goals 3 and 8 of the UN in accordance with the exercise of the accounting profession.

Among the results, the type of specialization and resilience of sustainable financial and strategic accounting management in the new normal was detected.

Palabras llave : COVID; accounting management; new normal; sustainability.

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