An accountant simply refers to a practitioner of either accounting or accountancy which involves disclosure, measurement as well as providing financial information to investors, managers, and tax authorities including others to help them make good decisions on resource allocation. There is the Big Four Auditors as the largest worldwide accountant employer, even though majority of them works in industry, commerce and in the public sectors.
It is worth noting that accounting activities ensures the collating of data into format that is intelligible and standard. This can then be used by the decision takers of the organization to comprehend the performance of the organization as well as form a clear view on how the organization is likely to perform in future.
Accountants do their operation in several different roles and at many levels in all types of businesses or organizations. Even though some accountant play the role of advisory to the management, there are others who hold the managerial position in the firms they own themselves.