AId to Management Beyond the Audit.

Abstract The article focuses on the various role of public accountant in helping with the various jobs of the management. Management has three main jobs. These are to operate its enterprise at a profit, to make its enterprise a good place in which to work and to operate its enterprise and govern its own conduct so as to serve society most effectively. If the public accountant is to be of most possible aid to management he must help, if he can, with all three jobs. For management, and for the accountant too, this raises questions of training, of competence, and of desire to do all three jobs equally well. In considering the public accountant's general role in helping with these three jobs, there are two premises which underlies the discussion. The first is that any socially undesirable feature in the free enterprise system preferably ought to be alleviated through self-improvement, and the public accountant has a social role in expediting such self-improvement, particularly in order to forestall further governmental restrictions. The second premise is that the concept of independence is the most important consideration in this social role of the public accountant.