Norton, Curtis L.
B.S. (Bachelor of Science)
Department of Accountancy
Consulting has not set definition, so I analyzed what it is, and how it relates to accounting. To discover what this mysterious creature is I read dozens of books and articles, along with talking to members of the consulting field in public accounting firms and industry. I found that there is a common misconception about what consulting is. This causes ill feelings about consulting to those who have dealt with "consultants" who really weren't acting as true consultants. Consulting ends with the choosing of a recommendation, but only rarely, with management's approval, actually does the implementing. The ill feelings result from incorrect consulting. Improper consulting results when the consultant takes over the decision making and implementation activities, thus taking control away from the true manager. How this relates to accounting is due to the growth of computer involvement in the accounting world. Consultants are necessary to supply the expertise to develop the computer system and recommend the best solution to the system change or problem. The accountant of the future will have to be a cross between a consultant and an accountant.
Nudo, Kristine L., "An Analysis of Consulting and How It Relates to the Modern Accounting Profession" (1989). Honors Capstones. 122.
Northern Illinois University
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