The roles of accountants in a medium-sized company

The changes occurring in the business world, due to major challenges such as competition, globalization and technological development have posed major challenges to accountants. They have been urged to play more proactive and demanding roles in organizations, because they hold privileged information about the economic and financial situation, which allows them to participate in boosting economic activity by anticipating problems and creating value. Based on these assumptions, this study presents exploratory research focused on the distinct roles played by accountants in a Portuguese medium-sized company, which contributes to the academic and professional debate about the increasing business partner role of accountants through a different organizational context.