Abstract:

The objective of this article is to make a critical analysis of the accountant's role in SME development, through the review of 41 scientific articles extracted from the databases Scopus, Proquest, Science Direct, Gale, WOS, Dialnet, Scielo, EBSCO, and DOAJ, published between 2010 and 2023. The studies cover topics related to the accountant's work, highlighting some strengths and weaknesses in advisory services to SMEs and specific competencies and soft skills. The results indicate that 34% of the research focuses on the accountant's functions in SMEs and 25% analyzes the accountant's competencies as an SME advisor. On the other hand, they show a growing demand on the part of SME entrepreneurs for accounting professionals to support the management of this type of business, as well as the use of technological tools and skills such as effective communication, leadership, and teamwork, prioritizing knowledge of strategic management to make decisions that ensure the growth and sustainability of these businesses. The analysis concludes that it is necessary to define new perspectives on the accountant’s role as an advisor to SMEs, ensuring academic training that includes competencies related to business management. On the other hand, strengthening the relationship of trust with the entrepreneur becomes one of the challenges to change the vision from an exclusive function of paying taxes to a broader one that makes the accountant the right-hand man or woman of the SME entrepreneur.