The roles of accounting in organizations and society☆

This paper attempts to compare the role asserted on behalf of accounting with the actual accounting function. It first examines the theory behind practice and the validity of such assertions. We will then consider how to link accounting to organizational and social practices. This paper concludes with a discussion on the impact of accounting investigation.

The first group of accounting professional associations was established in Scotland in 1854. It began with the Edinburgh Accountants Association and the Glasgow Accountants Association and Actuaries. All organizations will be awarded the Royal Charter. Members of these organizations can call themselves "certified public accountants". Industry soon became an integral part of the business and financial system as companies jumped and reliable accounting demand increased. Now, the world has established a certified public accountant organization. In the United States, the Certified Public Accountants Association was founded in 1887.

Many people may regard "accountants" as certified accountants during the taxation season, but in reality, most accounting experts are financial analysts, financial managers, financial managers, chief financial officers etc. Maintain management accounting positions within the organization of. President Jeff Thomson of IMA said. . "In 2012, these experts will be responsible for a wide range of responsibilities, including planning and budgeting, analysis, management, decision support, and will have their own challenges and opportunities."

If the responsibility of the experts to the public is not discussed, it is not possible to fully explain the multifaceted role of professional accountants in the business. As a career with a privileged position in society, the accounting profession as a whole handles a series of problems from a public interest point of view. For business professional accountants, they must not only maintain high standards but also play an important role in helping organizations act ethically.