ACCOUNTANT: ACCOUNTANCY AND MODERN BUSINESS

Topic: Explain how the role of an accountant has changed over time. Discuss the role of the accountant in modern business. I. Introduction

A. Background

B. Why is it important?

C. Thesis statement: This essay will argue that the role of an accountant has dramatically changed over time because of three main reasons, focussing on the improvement of technology, the expansion of knowledge and the complexities of business. II. Body

A. Descriptive questions ( the basic information of accountants) 1. What is meant by ‘accountant’ ?

2. What is the job of an accountant?

3. Where do accountants work?

In order to understand and analyze 'accountants' deeply, the basic information of it should be provided about them, such as the definition, where they work and what they do. In the conventional sense, accountants are concerned with recording and keeping financial accounts of businesses, which is one of the most important parts of accounting. However, it is just the tip of the iceberg. Shani Hartley (2010) points out that accountants convey and communicate financial information via the ways of accounts,