O papel da contabilidade consultiva como diferencial competitivo de empreendimentos iniciais

Abstract

The article "The Role of Consultative Accounting as a Competitive Advantage for Start-up Ventures" analyzed the importance of consultative accounting in the context of early-stage ventures. The study compared the perception of accounting professionals in relation to the provision of accounting consultancy services in different cities and highlighted the relevance of technology in accounting practice. The results indicated differences in the professionals' profiles, such as training levels and familiarity with tools. However, client preferences regarding the form of service provision and the challenges in implementing remote consultancy were similar. Remote consultancy was considered beneficial, mainly due to the agility it provided. Furthermore, the study emphasized the importance of incorporating technologies and familiarity with digital tools to strengthen the capabilities of accounting professionals. Consultative accounting can provide strategic insights, assisting in the financial management and sustainable growth of small and medium-sized companies. Regarding the methodology used in this study, an exploratory qualitative research approach was adopted. Initially, a bibliographic review was carried out followed by analysis of the results of the selected articles. To analyze the issue, 10 articles were examined that used consultative accounting as a support tool for start-up ventures. This selection of articles aims to highlight the purpose of this research, focused on the distinctive role of consultative accounting as an element of competitive advantage for enterprises at the beginning of their trajectory.