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Английский язык. Текст работы с заданиями представлен в оглавлении и демоверсии.
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CAREERS IN ACCOUNTING
Accounting – along with such fields as architecture, engineering, law, medicine, and theology – is recognized as a profession. What distinguishes a profession from other disciplines? There is no widely recognized definition of a profession, but all of these fields have several characteristics in common. First, all professions involve a complex and evolving body of knowledge. In aсcounting, the complexity and the ever-changing nature of the business world, financial reporting requirements, management demands for increasingly complex information, and income tax laws certainly meet this criterion.
In all professions, practitioners must use their professional judgment to resolve many problems and dilemmas. Throughout this text, we will point out situations requiring accountants to exercise professional judgment. Of greatest importance, however, is the unique responsibility of professionals to serve the public's best interest, even at the sacrifice of personal advantage. This responsibility stems from the fact that the public has little technical knowledge in the professions, yet fair and competent performance by professionals is vital to the public's health, safety, or well-being. The practice of medicine, for example, directly affects public health, while engineering affects public safety. Accounting affects the public's well-being in many ways, because accounting information is used in the allocation of economic resources throughout society. Thus accountants have a basic social contract to avoid being associated with misleading information.
Accountants tend to specialize in specific fields, as do the members of other professions.
Public Accounting
Certified public accountants (CPAs) offer a variety of accounting services to the public. These individuals may work in a CPA firm or as sole practitioners.
The work of public accountants consists primarily of auditing financial statements, income tax work, and management advisory services (management consulting).
Providing management advisory services is, perhaps, the fastest-growing area in public accounting. The advisory services extend well beyond tax planning and accounting matters; CPAs advise management on such diverse issues as international mergers, manufacturing processes, and the introduction of new products. The entry of CPAs into the field of management consulting reflects the fact that financial considerations enter into almost every business decision.
A great many CPAs move from public accounting into managerial positions with their client organizations. These "alumni" from public accounting often move directly into such top management positions as controller, treasurer, chief financial officer, or chief executive officer.
Social Accounting also known as Corporate Social Responsibility Reporting and Sustainability Accounting, refers to the process of reporting implications of an organization's activities on its ecological and social environment. Social Accounting is primarily reported in the form of Environmental Reports accompanying the annual reports of companies. Social Accounting is still in the early stages of development and is considered to be a response to the growing environmental consciousness amongst the public at large.
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