Spesialisasi Bidang Akuntansi (skripsi dan tesis)

Menurut Warren Reeve Fees (2005:12), jenis akuntansi yang sering
digunakan yaitu akuntansi keuangan dan akuntansi manajemen, termasuk juga
jenis akuntansi yang lainnya seperti akuntansi lingkungan, akuntansi pajak, sistem akuntansi, akuntansi internasional, akuntansi organisasi non profit, dan akuntansi sosial.
1) Akuntansi Keuangan
Financial accounting is primaliry concerned with the recording
and reporting of economic data and activities for a business.
Although such report provide useful information for managers,
they are the primary report for owners, creditors, governmental
agencies, and the public . Warren Reeve Fees (2005:12)
2) Akuntansi Manajemen
Managerial accounting, or management accounting, uses both
financial accounting and estimated data to aid management in
running day-to-day operations and in planning future operations.
Management accountants gather and report information that is
relevant and timely to the decision making needs of management .
Warren Reeve Fees (2005:12)