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Livelihood context

Economic Activities - #isic6920 - Mga aktibidad sa pag-uulat pinansyal, taga tago ng datos at pag-awdit; pagkonsulta sa buwis
Functions of Government - #cofog0112 - Mga pang-pinansyal at piskal na gawain (CS)

Description

An accountant is a practitioner of accounting or accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resources.

In many jurisdictions, professional accounting bodies maintain standards of practice and evaluations for professionals. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.

Reference in Actor Atlas

In the Philippines, this profession is regulated by Republic of the Philippines Professional Regulation Commission

The Fringes

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In accordance with the definition of business actor and business role in Archimate (Chapt. 4) an actor is defined as an entity capable of (actively) performing behavior, and a role is defined as a named specific behavior of an actor participating in a particular context (typically a collaboration (ref. Archimate's business collaboration) or interaction; ref. Interaction Dictionary.)

In a societal architecture an actor is of level pico, micro, meso or macro.

The pico level actor, a human, is part of the Natural Order and participates as a natural person in the Social Order and the Techno Order.

Actors at the levels micro, meso and macro are socially created as legal person with varying claims on resources and duties. (Societal) Architecture Principles would typically capture the variation of these claims in relationship to the kind of assets.

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