| Attitude toward accounting
The attitude toward the accounting profession affects the status of the profession, the type of person who enters it, its credibility, and the work that accountants perform. In many countries, accounting is still regarded as a low-status occupation filled with thieves and people fit for no meaningful job. In other countries, accountants occupy a highly respected place in society, and accounting attracts high-caliber individuals as a result. Accountants in these countries tend to lead the world in the development of accounting theory, procedures, and practices. Germany, The Netherlands, the United Kingdom, and the United States are representative examples (Arpen and Radebaugh, 1985:18).
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