THE ROLE OF THE CONSULTANT COUNTER IN THE SURVIVAL AND EXPANSION OF EMERGING BUSINESSES

Abstract

This article aims to analyze how the consulting accountant can contribute to the survival and expansion of emerging businesses, especially in a context marked by high business mortality rates and low managerial maturity. The research adopted a qualitative and exploratory approach based on document analysis of scientific publications from 2021 to 2024. The results indicate that the accountant, by integrating technical, technological, and behavioral skills, can play a strategic role in management, going beyond traditional bookkeeping. When properly implemented, consultative accounting serves as a tool for failure prevention, decision-making support, and a catalyst for sustainable growth, particularly among micro and small enterprises. It was also observed that despite the advancement of strategic accounting practices, there are still barriers such as cultural resistance from clients, perceived cost of consulting, and the need for the professional repositioning of the accountant. The study concludes that strengthening the role of the consulting accountant requires investment in continuing education, public incentive policies, and integration into entrepreneurship support networks.