Identity and critically evaluate the key features of an effective accountant.
Deegan, C. (2013). The accountant will have a central role in saving the planet… really? A reflection on ‘green accounting and green eyeshades twenty years later’. Critical Perspectives on Accounting, 24(6), 448-458.
The journal article discusses briefly about the underling role of an accountant and how can an accountant save an organization by keeping it out of any accounting or legal troubles. The given journal explains the reasons why over the years certain accounting reasons have been evolving and what role does the accountant have in this sphere. However, very often an accountant has to give away the use of various accounting principles in order to successfully serve the concerned stakeholders which comprise of the investors, lenders and creditors. The given paper also highlights various market mechanisms and related problems that need to be faced by the accountants.
The given journal article can be taken to be a reliable source as the author has published various books and journals in the past with respect to the field of accounting. The author has made an extensive research into the given sphere and makes use of various sources. The sections which have been relevant to my given essay are from pages 5-7 which provide an analysis of the skills of various authors. I will be using the given article in supporting my argument.
The given article published by the IFAC, describes the different role of a Professional Accountant in the Business domain. Along with the roles of an accountant, the importance has also been stated. In a business organization, the role of an accountant is very supreme and the business needs to understand that they need to hire professional accountants so as to achieve all business practices.
The given article has been considered to be a reliable source because; it has been published by the accounting body which deals in the management of the various accountants around the globe in various countries.
The given article has been written and sourced from well known accountants who have years of experience. I will be using almost all the contents of the article in my research and will use them to highlight the role and key features of an effective accountant.
The given article discusses the role of a managerial accountant in the business domain and emphasizes on the fact that very often management accountants are not given the importance that they actually deserve and are often mistreated in the given organization. It is for this reason, that they often have a lowered self esteem and tend to behave in a somewhat sustained manner. The author underlines this as a degree of lack of self esteem in the authors which often leads to lowered morals and enthusiasm among the management accountants. It was found that they have an equal role to play in the business domain and hence, they should be applying their skills effectively.
The given article by R. Krishnan was taken to be an important and reliable source because it highlighted the relevance and importance of the different accountants. The author has taken in the concepts from a wide variety of sources, which is a good sign. I will be making use of the analysis part to support my argument.
The given article looks into the relationship between the firm`s survival and the use of an external accountant with respect to a family business. It is assumed that the external accountants in a business domain tend to have a positive approach on the business and hence, it is important for an organization to understand the need to appoint one. It was reflected in the paper, that if a small or a medium sized enterprise hires an internal accountant, then the positive impact on the business enterprise is very restricted and the outcomes are not that good as they are when the external accountant is hired. It further states don the relevant skills on an efficient accountant and how these skills contribute to the long term success of the business.
The paper also emphasized on the importance of a strategic planning process for the long term success of the business.
The paper has been chosen as a reference, because it provides a reliable source of information and it has successfully described the role of an accountant. The paper will be used for supporting the arguments which will be made.
The given book is based on the different theories and practices of accounting that an organization has to abide by and follow. It lays down and efficient format and structure of accounting that needs to be followed by the business firms and the various accountants during their practice. Furthermore, it lays down the essential qualifications of an accountant along with describing why they should be trained effectively, in order to allow them to work effectively.
The given source is a reliable source because, it has been a published by a reputed publisher and the book has been published various number of times with many versions of it. I will be making use of various chapters in the book and extracting all relevant information from them. Furthermore, I am to use these details to ensure that i am able to strengthen the argument in make in my essay.