Does the accounting system appear to facilitate one spcialty from financial or auditing or cost managerial or tax accounting over the others?

The elegance of Accounting is that it is a purveyor of information, organized into systems, and exploited for a particular purpose. Sound vague? That's becuase Accounting is vague. Interestingly, information from accounting can be split into to methods: 1. Valuation 2. Evaluation

1. Valuation - This is the type of information that financial/Tax/Cost accounting attempts to tackle. What is that worth? How much of it came from this source of value? What will my asset be worht in ten years? Tax income? All of these questions are valuation methods and accounting provides an informational stand point from which to analyze these questions and ascertain an answer to them.

2. Evaluation - This would be your classical managerial accounting. Did employee A provide hire effort? What should compensation look like? How are we preforming? All are evaluation questions. Evaluation is especially important to Internal Audit and the control environment. Although, the applications are more wide spread than that. You can easily image a professor conducting evaluation accounting to assign proper reward to students who exhibit learning through testing.

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