會計以各種方式幫助企業經營，但隨着企業趨勢的不斷變化，這個行業也在發生變化。技術已經取代了以前分配給個人的各種會計工作。當他們擁有良好的客戶形象，並且他們的員工樂於與他們一起工作時，生意就會興隆起來。僱主們花了多年時間在市場上建立信任因素。聲譽是通過良好的意願而建立的，如果員工沒有準確地完成他們的工作，這種聲譽就會被破壞(Devi, et al. 2011)。會計專業人員有這個責任，因爲他們掌握着公司的財務。因爲任何公司的聲譽，他們的會計專業人員是有價值的，他們把他們作爲自己的資產。克勞奇(2010)評論說，爲了實現一個真正的商業環境，把公司的聲譽作爲一項有價值的資產是很重要的。專業會計師的職責是爲公司和公衆的最大利益而工作。制定法規和標準，使會計專業人員可以在道德方向上做出決定(Devi, et al. 2011)。倫理在會計中扮演着重要的角色，本次討論將討論會計實踐的各種實踐和結構，這些實踐和結構正在創造職業合法性。
Accounting has helped business operations in various manners but with the increasing change of trends in the business, this profession is also changing. Technology has taken over various accounting jobs which were assigned to individuals before. Business can prosper when they have good customer profile and their employees are happy working with them. Employers spend many years in developing a trust factor in the market. Reputation is created that is enhanced through the good will and this reputation can be shattered if employees are not doing their jobs accurately (Devi, et al. 2011). Accounting professionals have the responsibility because they have finance of the company in their hands. For any company reputation of their accounting professionals is valuable and they take them as their assets. Crouch (2010) commented that for achieving a true business environment it is important that reputation of the company is taken as a valuable asset. Duty of a professional accountant is to act in the best interest of the company and public. Regulations and standards are developed so accounting professionals can take their decisions in ethical directions (Devi, et al. 2011). Ethics has a strong role in accounting and this discussion will discuss various practices and structures of accounting practices which are creating professional legitimacy.
Perspective of accounting in detail
Current practices in accounting profession
Current practices linked with legitimacy
Today professionals in accounting have to owe their duties to general public and they have to commit a multifaceted role. Accounting profession is bestowed with a privileged position in the society and accountants have to deal with wide variety of interests. Current practices of accounting deal with maintaining high standards in the society along with playing an ethical role. Now accountants are local servants because they have to deal with information given by people. For increasing the legitimacy accountants have to protect public interest even if there is no public interest involved in the practice. Trust is the main element that has been used for modifying the current practices of accounting (Crouch, 2010).
Ethics and its history with accounting
Accounting is linked with accounting ethics because both are linked together and their history can be traced back to ancient times. Records of accounting can be traced back by 7000 years and can still be found in Mesopotamia. Other records of accounting can be traced back in the ruins of Babylon, Sumeria and Assyria. Evidences of accounting records were also discovered in ancient Egypt, Greek and Roman Empire. People used to collect all these records for teaching mathematical skills to individuals. Accounting ethics has gain popularity today but its traces can be found in Greek accounting history. At that time rules were present but they were unwritten. Today rules and regulations are present and they become the part of accounting (Crouch, 2010).