·  The article proposes a profound redefinition of accounting, expanding its role beyond the technical and also positioning it as a social and moral practice.

·  Recognizes the importance of ethical values ​​and the responsibility of accountants to society and the environment.

·  It highlights that accounting can positively influence the solution to global problems such as climate change and social inequality.

·  It invites critical reflection on the real impact of accounting, strengthening the role of professionals in the social and ecological spheres.

·  The article strongly criticizes the traditional approach, but offers few concrete examples of how to implement accounting as a social and moral practice.

·  It can be complex for students or professionals who are trained only in the traditional technical approach.

·  There is a disconnect between advanced theory and actual practice in many companies and educational programs.

·  Adopting this broader vision requires a profound cultural and structural shift in the accounting profession, which may take decades.

·  It is argued that accounting, beyond being the "language of business," should also be a tool for social well-being and environmental conservation.

·  The proposed definition of accounting is revolutionary: " a technical, social and moral practice oriented towards sustainability and accountability to stakeholders ."

·  It highlights the importance of also considering non-financial information and being accountable to multiple stakeholders, not just shareholders.

·  It introduces the concept of accounting as a discipline that constructs social realities, which broadens the traditional view of the accountant.