The Accountant Vocational Development And Outlook

Towards the end of the 20th century, the high technology, especially IT causes the computer to accomplish the accountant's job and replace the accountant function gradually. The correlations of the accounting information with the bond price, macroscopic policy and microcosmic rules are dying out gradually. The traditional accounting information systems of decision-making and value-forecasting are disappearing gradually. So some people who are pessimistic on the future of the accountant vocation thought that"the accountant is withering away"and"the accountant have been useless".Herein we will recount the history of the accountant vocation, analyze the environmental facts of affecting the accountant vocational development and look into the future of the accountant vocation to help people with recognizing scientifically the accountant career, mastering exactly the development direction of the accountant career and enriching the theory and practice about the accountant vocation.Herein there are text five parts:Part I. Introduction. Generalizing the motive, the destination, the significance, the methodology and the composition of this research, and making the theme definite.Part II. The beginning and development of the accountant vocation. Reviewing 4 stages in the history: the government accountant, the civil accountant, the accountant organizations and the registered accountant .Examining the history status of the accountant and the general regulations of the accountant vocation.Part III. The environmental facts of affecting the accountant vocational development. Summarizing the general theory from the relationships between the accountant vocation and the external environments: the social environment, the academic research and modern information technology are main facts.Part IV. The prospect for the accountant vocation in the 21st century. Facing the new opportunities and challenges, we must keep renewing the ideas and technologies of the accountant vocation and strengthening the accountant contingent construction in the profound and encyclopedic knowledge, the executive capability, the vocation morals, and the organization and so on. The accountant vocation will never disappear.Part V. Conclusions. The accountant vocation will have a bright, boundless and prosperity landscape.The main contribution of this paper is in: Focusing on the accountant vocation development from the history visual angle. Analyzing the general regulation basing on the accountant vocation reality. Understanding sufficiently the challenge and opportunities with the coming of the 21st century. Improving the quality of the accountant vocation contingent and having faith in the future of the accountant vocation.