Rol del contador público en las organizaciones de Medellín desde una perspectiva empresarial

Abstract

The article examines the current strategic role of public accountants in modern companies, highlighting their importance not only in ensuring compliance with tax and regulatory obligations, but also in ensuring the long-term viability of organizations. Focused on companies in Medellin, the study shows how the accountant’s function has evolved from a traditional technical role to a more strategic position. A qualitative methodology was used based on interviews with managers and owners of companies. The results reveal that 53.67% of the participants believe that accountants should act as strategic advisors in the business decision-making processes. Additionally, they are seen as key contributors to improving operational efficiency and supporting the long-term sustainability of companies. Despite these advances, a traditional view of the accountant still persists in some organizations, indicating that there is still a way to go to fully recognize their strategic role as a key factor in decision making and business management, actively integrating them in working committees and long-term planning.