ABSTRACT

The role of the accountant has changed dramatically over the last 20 years. It is not enough to be merely a technical expert in accounting matters, as more emphasis is being placed on the advisory capacity of the individual. Accountants, as well as identifying with the profession, developing knowledge, skills and values of the profession, must possess communication skills, intellectual skills, and interpersonal skills. The professional accountant must understand the environment in which he/she works and recognise the ethics involved to be able to make value based judgements. Accountants must help communicate the reality of companies environmental problems and assess possible financial consequences on the business. The role of the accountant is now part of an interdisciplinary team, concerned with ethics, the environment, and the wider society as a whole.