A IMPORTÂNCIA DA CONTABILIDADE PARA A SOCIEDADE: explorando seu impacto para além dos números e das obrigações fiscais e empresariais

Abstract

This study examines accounting from the perspective of its social function, emphasizing its role as a science capable of contributing to human and economic development. The objective is to analyze accounting as an instrument of social transformation, going beyond its traditional fiscal and business functions. The research adopts a qualitative, descriptive, and bibliographic approach, based on workspublished between 2010 and 2024. The results show that accounting, as an applied social science, contributes to economic and social progress through financial education, public transparency, and the promotion of citizenship. It was verified that accounting knowledge strengthens decision-making among individuals, families, companies, and public institutions, consolidating itself as a tool for social justice and ethical responsibility. It is concluded that accounting should be recognized as an agent of transformation capable of integrating technique, ethics, and social commitment, thus promoting sustainable development and the strengthening of democracy. Future studies are recommended to expand empirical investigations into society’s perception of accounting and its application in financial education and public management.