Once said accountants are just like the doctors for a company or an individual. They are asked to diagnose whether the company is sound. What’s its weakness? How to treat it? The mistake made by accountants can directly influence thousands of investors’ assets.

Accounting is a glorious but misunderstood field. The popular view is that it’s mostly mind-numbing number-crunching; it certainly has some of that, but it’s also a rich intellectual pursuit with an abundance of compelling and controversial issues. Accountants are often stereotyped as soulless drones laboring listlessly in the bowels of corporate bureaucracies.(http://www.investopedia.com/university/accounting/)

Accountant do play an essential role in business, which could be conclude into accounting and supervision(to ensure manager’s responsibility and firm’s sustainable development).