Page 106 - Encyclopedia of Business and Finance

eobf_C 7/5/06 2:57 PM Page 83

Careers in Advertising

applications that new employees need to understand and that is reported to shareholders and others. Advanced
use. Many employers provide training when there are soft- studies will also train individuals who will be able to
ware or system changes in the accounting information sys- design the effective and efficient accounting information
tem. All levels of government, from local to federal, have systems needed in business and government.
many opportunities in the field of accounting for individ-
uals who have earned a secondary education diploma.
SPECIALIZATIONS IDENTIFIED BY
The key task of accounting-related clerks is to main- ORGANIZATIONS
tain financial records. Such workers compute, classify, The American Institute of Certified Public Accountants
process, and verify numerical data. In large as well as mid- provides specialized certificates in accredited in business
size businesses, for example, there are departments that valuation and for the positions of information technology
handle accounts payable, accounts receivable, and cash. professional and personal financial specialist. These cer-
For such departments, companies seek employees who tificate programs require that individuals have CPA cer-
have a basic understanding of accounting principles, pos- tificates.
sess an organized style of work, and can handle communi-
Other initiatives in the United States relate to envi-
cations with vendors (in accounts payable), customers (in
ronmental accounting, forensic accounting, international
accounts receivable), or personnel in human resources
accounting, and fraud accounting. Organizations with
(benefits, pensions). Ability to work under pressure and
missions related to a specialization are active in establish-
meet deadlines is also important in some positions. Entry-
ing standards to guide practitioners who choose to partic-
level workers are generally responsible for handling the ipate in the field.
details of transactions and for preparing schedules that
show the results of processing transactions. The activities
for which entry-level employees are responsible, if done RELATED FIELDS
with thought and attention, provide a means of learning a Accounting is often referred to as “the language of busi-
great deal about the organization’s activities and about ness.” That language has wide application. Many occupa-
proper work habits. tions are open to those who have both a background in
Promotional opportunities are available in many accounting and analytical skills. Among occupations in
organizations. Individuals who continue their education which accounting training is perceived to be valuable are
on a part-time basis and who display maturity and wis- budget officers, lending officials in banks, securities advis-
dom in their associations with coworkers are considered ers, financial analysts, Federal Bureau of Investigation
good candidates for supervisory positions. Responsible, agents, and financial managers in not-for-profit entities.
dependable managers often began as clerks but were will-
SEE ALSO Accounting
ing to continue to learn not only all aspects of their jobs
but also the total work of the organization in relation to
the accounting function. Some common job titles for BIBLIOGRAPHY
positions available to persons without college study of American Institute of Certified Public Accountants.
http://www.aicpa.org
accounting are shown in Table 2.
Association of Government Accountants.
http://www.agacgfm.org
CAREERS IN ACCOUNTING Institute of Internal Auditors. http://www.theiia.org
RELATED TO DOCTORAL DEGREES Institute of Management Accountants. http://www.imanet.org
University programs that lead to doctoral degrees in National Association of State Boards of Accountancy.
accounting produce graduates who find employment in http://www.nasba.org
college teaching and in technical positions in public U.S. Department of Labor. Bureau of Labor Statistics. Occupa-
accounting firms, professional standard-setting organiza- tional outlook handbook, 2004–05.
tions, and other organizations in which high-level expert-
ise is in demand. Some such specializations in this area
Bernard H. Newman
include accounting theory, accounting systems design,
Mary Ellen Oliverio
and accounting policy.
Opportunities for accountants with doctorates reflect
the need for accountants to have leading-edge vision in a
rapidly changing global business environment. Advanced CAREERS IN
studies leading to a doctorate will provide individuals with
theoretical understanding so that they can devise new ADVERTISING
principles to ensure the relevance of financial information SEE Advertising Agencies

ENCYCLOPEDIA OF BUSINESS AND FINANCE, SECOND EDITION 83