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The four general career paths in accounting each offer a unique set of career possibilities and specializations to consider. Many people choose to serve as accountants in their main roles, while others are attracted to the business and financial community, where opportunities for further specialization may lead to the development of management positions. Others prefer to perform auditing functions, either as external audit services for corporate clients as employees of accounting firms, or as internal audits directly to employers as corporate employees. Government and non-profit work provide unique opportunities for accountants to manage funds related to taxpayers and grantors.
Decisions to pursue the field of accounting are often made with decisions that follow one of these general career paths.