The Accountant as a Human Factor in a Company

Authors

Keywords
accountant, accounting, book-keeping

Summary
People’s business activity is associated with gathering, processing and use of any information about the ongoing economic effects and events. Such information is very diverse in terms of its contents and purpose, the method of collecting, as well as its quantity and quality. There are certain types of information – scientific, technical, technological, socioeconomic, etc. One of the most important issues concerning the existence and functioning of any business is how the information is handled by the accountancy department.

In each company there are three mandatory elements that are mutually connected – property, business operations and organized accounting. The book-keeping of all companies is based on the same set of principles and methodology, along with the same regulatory framework. The accountant of a company has a major role in the book-keeping and the business activity in general. They should possess a number of human and occupational flairs.

JEL: Ì41
Pages: 7
DOI: 

More titles

  • Global Human Age and Tolerance

    The paper examines the effects of interaction between global human age, tolerance and culture. In concise form they are expressed as a decrease in ignorance directly proportional to comparing one’s own knowledge and skills to those of the others, opening towards the potential of those who are different; belonging to the culture of humanity which ...

  • Training Higher Educated Bulgarian Specialists in Information Security

    The article is dedicated to the matters related to the preparation of professionals with higher education degrees in the field of the computer technologies security. An analysis is made of the possibilities for such an education in Bulgaria and its different forms. Outlined are the problems which could be met in such training. In the end of the ...

  • Message and Suggestion

    From the different connotations of two similar by their denotation words, to the possibility of making suggestions through hidden layers in the message, and consequently – to the conditions, that create this possibility....