Abstract:
The business environment of the 1990s has been subjected to rapid and accelerated change. Times of change give rise to a more uncertain and complex environment in which businessess have to operate, but they also provide opportunities for those businessess that understand and exploit change. Accountants would create new opportunities for themselves, their discipline and their profession if they understood and accepted change. The aim of this article is twofold. Firstly, it aims to improve the accountant's working knowledge of the nature and pace of change and of human response to change. Secondly, it aims to identify some of the opportunities that arise from change, which accountants can exploit to enhance their product - namely business information.