THE IMAGE OF THE PROFESSIONAL ACCOUNTANT BETWEEN STEREOTYPE AND CREATIVITY
"Transilvania" University of Brasov (ROMANIA)
About this paper:
Appears in: ICERI2012 Proceedings
Publication year: 2012
Conference name: 5th International Conference of Education, Research and Innovation
Dates: 19-21 November, 2012
Location: Madrid, Spain
Abstract:The offer in the financial-accounting services field is more and more divers, the professional accountant being its creator and implementer. The challenge of the accountant function, in the context of the global business environment requires permanent adaptation, flexibility and innovation. The professional accountant fulfils important roles in processing the accounting information, in streamlining the intern circuits, in drafting the previsions according to projects, for optimising the financial fluxes, for obtaining annual and semester reports, for drafting financial-accounting analysis concerning the activity of the company. All of these constitute issues of the entity’s management, which request, in real time, a rigorous administration of the decision taking incertitude.
The complexity of the economic environment, where all businesses are carried out determined an improvement of the financial-accounting information, which is provided to the management of the entity, to the shareholders, to the other partners and to the public, so that these may satisfy the substantiation needs of the decisions concerning the activity of the company. Their presentation manner contributes to the countering of the image of the company’s value, to the increase of the trust level of the shareholders in its management.
Consequently, their activity includes the full informing of the companies, the occurrence of new information and communication technologies, integration of the functions within the company, the new work forms and the international companies specific activities, standardisation of the work procedures within a company, providing information in real time etc. Consequently, the image of the already contoured accounting information producer, as a common person that carries on daily activities turns to the image of the complex, ethically employed, implied in the administration of the economic process, value generator, creative professional who contributes to differencing the economic results. The importance of the financial-accounting information together with the ability of the manager in opportunely valuing their content transmit to the professional accountant the role of an active factor in administrating and dealing with the business strategy of the customer.
The paper is substantiated on a quality research, respectively, the profoundness semi-directive interview, carried on a sample of 10 managers, representatives of small and middle companies that provide accounting services. For efficiently carrying on the study there was made a rigorous planning and there were chosen the necessary instruments, respectively the Selection Enquiry of the potential respondents and the List of the themes and of the sub-themes that shall be approached within the semi-directive profound interview.
The purpose of this study is to contour a clear image of the professional accountant in his relationship with the customer, who at present represents an accounting information consumer, who is more and more sophisticated and prepared, determining the specialised services companies to find new manners of transmitting the professionalism and the complexity of the specialist accountant knowledge.
Lately, we are equally aware of the idea that the success of a business is influenced by the professionals working in the financial-accounting field that provide new value added services, emphasising the professional ethics and the corporative governing.
Keywords: Accounting information, financial-accounting services, accounting professional, stereotype, creativity.