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Accounting is often called the "language" of business. Accountants provide much of the data that is used in business decision making. The task of the accountant is to retrieve and report data gathered in many types of business and nonbusiness organizations. Accounting involves much more than simply gathering financial data; it involves the analysis and communication of the data in a usable format for various types of economic decisions by management, government, consumers, creditors, and stockholders.

From the smallest one-person enterprise to the largest international companies, accountants provide data to analyze the operation of the organization. In addition, public sector organizations, such as the federal government, hospitals, charitable organizations, and colleges and universities, require accounting similar to private enterprises. While many of their operations differ, the decision-making process in both areas relies on accounting data. The accountant is responsible for much more within the organization than simply preparing the tax return.