As a prelude to the characteristics and profile of the accountant, we will focus in a simple way on the important aspects in the professional development of those who by vocation choose a particular career in accounting.
It is the individual disposition of each individual to choose the profession or trade he wishes to study and exercise, according to his aptitudes, psychological and physical characteristics, motivations and frameworks of socio-economic and cultural references.
Making a decision between two or more alternatives is a consistent mental process.
When in the decision process, one of the alternatives is significantly more valuable, because of its advantages, feasibility and affordability, the choice is usually simple and uncomplicated. When among the possible alternatives there are two or more, equally valuable, a psychological situation in conflict is created in the person who has to make the choice. To eliminate the conflicting situation, the following is advisable;
Obtain all the information that is possible with respect to the matter of which it is necessary to decide
Analyze, in depth, each of the possible alternatives
Determine the feasibility of each of them, that is, if they can really be implemented
Hierarchy of alternatives
Establish strategies and controls for the realization of your choice
When this simple process is followed in choosing an alternative, the decision is more likely to be successful and, above all, avoid situations of conflict or feelings of guilt for having chosen by impulse and not being successful.
In humans, even though they are biologically equal, there are notable differences, to the extent that it could be affirmed that there are different interests, motivations, goals, ideals and occupations among people that, in some way, allow their self-realization. Vocation is an inalienable right of each individual to choose the occupation, profession or trade that he prefers to study and exercise.
Vocational selection is, in short, the exercise of a personal right, the freedom of each human being to be what he wants and do what he likes to do and for which he has skills and can develop skills.
Man is the measure of all realizations and all honest work done by the human being is magnified by his intention and his achievements. So admirable and valuable are the creations of a craftsman and an artist, such as the achievements of a worker, a builder, a carpenter, a lawyer, a doctor, or a teacher. What is really valuable in a job is who does it, how he does it and, perhaps most importantly, what he does.
Before defining the profile, we should first learn about the basic characteristics of the accounting and the accountants such as the following;
These are typical of all types of academic professions.
These are specific to all academic and/or certified Accountants.
These refer to the degree of specialization achieved by all accountants, academic and/or certified over time to offer their professional services.
However, the professional profile of the graduate in public accounting is developed and strengthened in his academic training, in his experience with the work environment that combined with his attitude and vocation make a person integral in this discipline.
At present, there are many concepts of what a professional profile is, but for practical purposes this term will be defined as the determination of the general and specific actions that a professional accountant develops in the areas or fields of action, tending to the solution of the social needs.