Accountant, opportunity beyond books and records
Starting my way as a public accountant, in the first semester of college, I crashed with the following sentence: “The accountant is that person who sits in the back office, with calculator in hand and hundreds of papers making his office a Disorder of difficult dimension “. The demotivation was instantaneous and a question came to my head, Is this what the accounting offers me?
Day after day and with the passing of classes, the thing did not seem to take a different course, the process became somewhat squared and did not go beyond the development of accounting records and supporting documents flooded the academic landscape, ie the response to My question did not seem the best.
With the passing of the semesters the visors became more friendly, I began to find different approaches, to see a cube instead of a square and to visualize my future professional in another way. Why?
As an accountant I can practice as an administrator or manager, I know the situation of the companies that are in my charge, I know the income index, I know the costs and expenses involved day by day in the development of the corporate purpose, can not I carry out studies and To present proposals for the optimization of processes?, With the knowledge of the financial situation of the company I am not able to play an important role in the decision making ?, I can not take the reins of a company that I know integrally?
The years did not wait and half the race was on the map, the approaches were becoming wider and then I said: “As an accountant I can be a tax consultant or tax director,” I know the regulations on the subject And I can perfect my knowledge in it, am I not able to support a company within its tax processes in front of entities such as DIAN? I can not develop strategies that allow the company an optimal tax planning, ¿ Perhaps I can not be in the future the Minister of Finance of Colombia?
From the exciting and complex tax issue, the semesters passed and a new door opened: the audit. As an bookkeeper, I can perform as an auditor and develop projects in the field within any organization, can I as an accountant I can not be a tax auditor of the companies required to have this figure? Can I not develop procedures to develop an internal control system Adjusted to the needs of the client ?, I can not develop procedures to carry out a forensic, financial, operational or computer audit?
In the middle of works, partial and endless expositions, I came across in 2009 with Law 1314, that would change the way of accounting in Colombia; For some, an uneasy decision by the Government, but perhaps that uncomfortable decision was only a field to be explored, especially given the growing number of free trade agreements that have been agreed in recent years and the need Of professionals with knowledge in financial regulation and international accounting to take advantage of the benefits that these can generate. Can not I be the consultant in the convergence processes of a multinational company? Can not I, as an accountant, support and direct NIF implementation teams in the country? Maybe after training in the field I can not support the process of Preparation of others?
The expected moment came, after five years of university life I would receive the title of accountant, and there came to my mind again the phrase I heard during the first semester, the one that rumbled in my head for so long, which led me to Ask me “Is this what accounting offers me?”; But now my answer was clear, accounting goes beyond the management of accounting records, goes beyond the typing of documents, goes beyond the possession of books. As professionals we have a wide range of options, from exercising as public officials in administrative positions and according to our field of action, as teachers responsible for transmitting and generating knowledge in the new generation of accounting professionals, including financial advisors, Perhaps as auditors, perhaps as tax auditors or, why not, as administrators or managers of a company, without neglecting the possibility of exploring fields such as environmental accounting, and forgetting business advice on the very important issue of International standards. The preparation and dedication can not be left aside, but we have an image to build and a profession to exercise.