CONVERGENCES AND DIVERGENCES BETWEEN THE JOB OF THE ACCOUNTANT AND THE ONE OF THE AGRONOMIST ENGINEER

Abstract

The research paper entitled “Convergence and divergence between accountant and agronomist engineer” is intended to exemplify important issues regarding the attributions of agronomist engineer and accountant with regard to the presentation of fair information in the financial statements of agricultural entities .

Thinking about   the professions agronomist engineer and accountant , we first create the impression that they  are completely different and without any interference with  delegated powers.  However, we consider that agronomic engineers are the “main pillars” that contribute to the performance of the activity of agricultural entities within optimal parameters, and accountants are the ones who “mirror” the activity of entities in the financial statements. In order to achieve  this reflection of the activity of agricultural entities there is an obligation to carry out effective communication between the representatives of the two trades. 

We intend to re-examine the important aspects of the duties of  agronomist engineer and the accountant exemplifying the convergence and divergence between their attributions and the way in which effective communication can be achieved between the two jobs indispensable to the performance of  agricultural entities.