The Role of the Accountant Has Changed in Recent Times

question 43

Multiple Choice

The role of the accountant has changed in recent times because:

• A)Professional bodies have sought to redefine and reposition the accounting function.
• B)Computer systems have emerged to handle the classification and recording tasks traditionally associated with the accounting function.
• C)The accounting cycle is too complex and involved to be performed solely by the accountant.
• D)Knowledge workers have increasingly replaced accountants in the performance of recording and classification tasks.

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Definitions:

Lemon v. Kurtzman

A 1971 U.S. Supreme Court case that established the Lemon Test for determining the constitutionality of state laws regarding church and state separation.

Excessive Entanglement

Excessive entanglement refers to complex or inappropriate involvement between government and religion, often discussed in the context of violating the Establishment Clause of the US Constitution.

Religious Institutions

Organizations or establishments founded on religious beliefs and practices, serving the spiritual needs of their community and often playing significant social and educational roles.

Fourteenth Amendment

The Fourteenth Amendment to the United States Constitution, ratified in 1868, granted citizenship to all persons born or naturalized in the United States, including formerly enslaved people, and provided all citizens with “equal protection under the laws.”