The bases for developing the professional profile of the accountant are determined by the following;
Knowledge
Attitudes
Skills and abilities
Knowledge
Academic training is determinant for their participation in economic and social development, and this allows them to have knowledge of moral responsibilities, theoretical concepts and technical bases for the presentation and analysis of the information that is required by different users.
Within his academic knowledge of the accountant are Accounting, Auditing, Taxes, Budgets, IFRS, Finance, etc. The professional accountant must also possess creative skills and attitudes, broad knowledge of the economic environment, as well as analyzing the legal and professional responsibilities he will assume when hired by a natural or legal person.
Attitudes and Skills
Given the current economic, political and social environment, there must be awareness of the free market system, industrial restructuring, privatization and other important changes that are taking place, aimed at reactivating and strengthening the economy. The public accounting professional plays an important role in all this process, either as a dependent or independent public accountant, therefore, the latter must reinforce his knowledge as well as acquire the attitudes and skills consistent with reality.
The public accountant must have the following attitudes and abilities;
Ability to make reasoned and informed decisions
Responsibility
High social interest
Ability to systematize the accounting process
Management of figures and symbols in financial and audit areas
Action Field
The field of action can be analyzed from different points of views. One that seems appropriate is to do so considering the position that the accountant has in exercising his work. According to this base, it is possible to find acting both from inside and outside the company. In the latter case, it is possible to differentiate the professional accountant that is part of a firm of independent auditors from the one that exercises on a dependent basis.
The accountant must be a specialist in the financial and accounting information as well as in control, capable of performing in various fields, from which would break down a series of areas where he could work.
The main fields of action that the public accountant can explore and look for in a specialty are as follows;
Field of action in the company in the aspect of accounting
Organization and implementation of accounting systems
Organization and implementation of cost systems
Design and implementation of internal control systems
The professionals of accountancy must be multifaceted to carry out other functions, according to the needs of the companies. In that sense, the accountant is equipped with the necessary knowledge to provide services to companies for profit or non-profit purposes and even to the Public Administration.
