What is the work of accountants?
Accountants help entities be successful, ethical, responsible participants in society. Their major activities include observation, measurement, and communication. These activities are analytical in nature and draw on several other disciplines (e.g., economics, mathematics, statistics, behavioral science, law, history, and language/communication). Accountants identify, analyze, record, and accumulate facts, estimates, forecasts, and other data about the unit’s activities; then they translate these data into information that can be useful for a specific purpose. The data accumulation and recording phase traditionally has been largely clerical; typically and appropriately, this has been called bookkeeping, which is still a common and largely manual activity, especially in smaller firms that have not adopted state-of-the-art technology. But with advances in information technology and user-friendly software, the clerical aspect has become largely electronically performed, with internal chec
