Счетоводителят като човешки фактор в предприятието
The Accountant as a Human Factor in a Company

Summary/Abstract: People’s business activity is associated with gathering, processing and use of any information about the ongoing economic effects and events. Such information is very diverse in terms of its contents and purpose, the method of collecting, as well as its quantity and quality. There are certain types of information – scientific, technical, technological, socioeconomic, etc. One of the most important issues concerning the existence and functioning of any business is how the information is handled by the accountancy department. In each company there are three mandatory elements that are mutually connected – property, business operations and organized accounting. The book-keeping of all companies is based on the same set of principles and methodology, along with the same regulatory framework. The accountant of a company has a major role in the book-keeping and the business activity in general. They should possess a number of human and occupational flairs.

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