The roles of
accountants are mostly as managers and advisers in use of information technologies
to various type and sizes of the organization. Moreover, it is expected that
accountants should have accepted level of competence to perform and process the
financial information. The accounting
profession has the obligation to provide reliable information that meet the
required accounting standard and have continuous professional development.
The overall
nature and economies of the accounting profession has changed by the
information technology. Accountants are required to be train in information
technology used in accounting in order to compete in the current changing
world. Rapid pace of IT increases the need to integrate the information
technology into the operational, management and financial control system. Due
to this reasons number of professional accountants provide information
technology related consultancy services to the organizations. They are
analyzing the design of the business, rectifying the weaknesses and reporting
the more reliable information.
Various
roles of professional accountants are as follows;
The user of Information Technology
1.
Financial
controller
2.
Financial
manager
3.
Tax
practitioner
4.
Analyst
The accountant as assurance provider and evaluator
1.
Internal
financial auditor
2.
Evaluator
of information systems
3.
Audit
professional
The accountant as manager of information systems
1.
Knowledge
manager
2.
Data
center manager
Efendi
J., Mulig E. & Smith L. Information Technology and Systems, Research
Published in Major accounting Academic and Professional, Journals. Journal of
Emerging Technologies in Accounting. 2006,3:117-128.
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