EXPLAIN HOW THE ROLE OF AN ACCOUNTANT HAS CHANGED OVER TIME.

DISCUSS THE ROLE OF THE ACCOUNTANT IN MODERN BUSINESS.

The role of an accountant and accounting has changed over time. These changes have been caused by the surrounding environment. For instance, the computer came to the companies when globalization started. Before this event, every single process had to be done manually but when the computer age began the process becoming faster and more efficient. Therefore, identifying what are the characteristics of modern and also older business helps to recognize the differences between older-style accountants and modern style accountants and accounting. This essay will discuss the findings of the comparisons between modern accounting and older forms. Identifying how accounting has improved in recent times, based on expert

accounting and modern business. This essay will present many changes that have happened in accounting and the influences of these changes within companies The accounting and accountant history are hereditary, which means that the information was passed from generation to generation. In this process the knowledge changes depend on the person or the surrounding environment. In this aspect, accounting is similar to the other disciplines such as business and commerce (Gomes. Carnegie. Napier. Parker. & Wester, 2011). Therefore, it is important to have some information about older-style accountant. The purpose of that is to understand why the change has happened. In the course of history, accountants have created theories to solve problems which occur due to a lack of information or simply because the situation is new for the knowledge of this time. In the past, approximately twenty years ago, the situation was very different, compared with the modern one. An example of this is when technology entered the market. At this time, technology helped companies pass information quickly and efficiently between businesses and also inside the company, between employees (Introduction to Accounting, 2008). In 1980, a few businesses have computers which mean communication; the process of making a transaction or simply a change of any information of any