ACCOUNTING ATRILL & MORGAN

Accounting is a subject that is relevant to business enterprises, especially operating, financial accounting, and managerial accounting information. There are many ways to define the work engaged in by the accountants. However, in this accounting course, we only focus on 2 famous professors who have 2 different definitions of the accounting career: Peter Atrill and Gareth Morgan. These 2 doctors gave dissimilar knowledge about accounting but it is still useful to accountants or decision makers. This essay will explain these 2 definitions of both Morgan and Atrill, and a critical discussion that supports my opinion about the better description of the work of accountants.

Firstly, Morgan proves that accountants are constructors of reality. Through the definitions in “Accounting as a metaphorical enterprise”, “Accounting and the myth of objectivity”, and “Accounting