ABSTRACT
This chapter considers by what means the manager and the accountant in industry can, in co-operation, improve the service given by the accountant and advantageously extend the use made of the service by the manager. The accountant is the executive responsible for producing accounts, facts and figures (statutory or otherwise) relating to the organisation for the use of management and employees, customers and suppliers, shareholders and the State. In most small or medium-sized firms the accountant (acting also, perhaps, as secretary of the company) is responsible also for all office organisation and all clerical work. This carries with it the responsibility for the choice of staff and office machinery necessary to perform the work. Accountants in industry are well aware of these powers and of the need to provide the necessary information for the investigators (themselves often accountants) appointed by the Government department or departments concerned.
