Garcia 1

Guillermo Garcia
RWS 1311
Research Paper
November 5, 2014
Counting My Objectives to be an Accountant
Introduction
Before entering the University of Texas at El Paso I thought thoroughly on what I wanted
to study. I like working with numbers so I went with accounting. Accounting is the process of
measuring financial information about the business(s) economic entities. This discipline is part
of the College of Business Administration (COBA) at the University of Texas at El Paso and is
ranked number one in the nation as the best graduating school for Hispanics.
COBA Discourse Community

3
4
5

As of right now Im on X number one in the College of Business Administration

discourse community. What X number one represents is that Im a freshman with no type of
experience in my discipline. Next year which is my sophomore year in college I will be on X

Garcia 2

number two. What this represents is that I start looking into my discipline and by looking into
my discipline I go to any accounting society meetings to jump start me into finding internships.
Then after I go on to X number three my junior year, when Im here this is when I actually start
my internships and gain the experience needed for my discipline. Next I go onto X number four,
this is when Im almost into the core of the College of Business Administration discourse
community. When Im here I start looking for job opportunities or get one from the internships I
have done throughout my junior year. Finally X number five, when I get here Im already a
professional and is working for a business as their accountant.
Throughout that journey through the College of Business Administration discourse
community I want to know:

How are classes for an accounting major?

What exactly does an accountant do for their work?

What other job opportunities are there for a business/accounting degree?

What are the roles of an accountant within different businesses?

Literature Review/Background
The main purpose of this paper is to explain the roles of being an accountant and
explaining the options that someone with an accounting degree has in their career path. Once
someone has been admitted into the College of Business Administration they have to take into
consideration the classes they will have to take. Classes such as Intermediate Accounting may
present a challenge because as Dr. Braun stated in an interview, [it was a] pretty tough junior
level clas[s]. Such classes may be difficult in the topics they present such as the accounting
class I observed. When I observed Dr. Brauns accounting class I was handed an in-class activity

Garcia 3

they worked on. This activity had a lot of questions but overall was on investment of a company
called Fuzzy Monkey Technologies Inc. Throughout my observations as well as in this activity,
there were a lot of foreign terminology that I was not familiar with. Terms such as trading
securities, maturity within a bond, construction in progress, and income operations. The students
knew what Dr. Braun was talking about but still had trouble with the activity; this goes to show
some classes may be difficult but are manageable with the help of the professor.
Being an accountant may seem like that person is behind a desk all day calculating
numbers until their head starts spinning, but thats not the case. An accountant needs to be an
excellent communicator and problem solver since theyll be more than likely work in groups
with other accountants, managers, or even the companys chief financial officer (Taylor, 2010).
According to Taylor these groups will work mostly on reviewing/analyzing financial information
for auditing, taxpaying, or advisory purposes. This is very important for a business especially a
big one because without accountants they wont solve their financial puzzles.
With an accounting degree, there are many options with what careers someone can
choose. After obtaining a degree in accounting, there are many career paths that an individual
can take. An option with a person with an accounting degree is to take a position with the FBI.
Aside from working with the FBI, there is also the option of being an accountant for a public or
private business, to become a tax lawyer, or even a professor just like the person I interviewed.
Accountants roles in a business can be a senior, manager, and partner. To be promoted
an accountant has to work at a business for three years. By this time, depending on the quality of
their work performance, they either get promoted or get fired. According to Dr. Braun, this
process is called up or out. He also stated that: you either get promoted or you get fired, so
there is a tight promotion schedule, after the first three years you get promoted to senior,

Garcia 4

manager, then partner. Or you can just leave. However, if an accountant is effective in their part
of the company, they will usually be promoted. Aside from being promoted, there is also a
competitive factor to becoming partner. Becoming a partner is a difficult process because there
are many other people working towards trying to get that position.
Procedure/Methodology
Interviews: For this method I conducted one interview with Gary P. Braun. Dr. Braun has a
Ph.D. in accounting and worked as an auditor in Las Vegas for three years. The reason I chose
Dr. Braun was because he teaches classes of accounting and has a lot of experience with the
discipline. I interviewed Dr. Braun in room 250 in the College of Business Administration
building during his office hours which is from 9-11:30a.m on Thursday October 16, 2014. The
interview lasted about thirty minutes and got a lot of helpful information (appendix a). Over view
of the whole interview is how he got to where he is today and what he had to do to get there.
Surveys: I created a survey were it targeted students of my discipline. I wanted to know what
classes were challenging, how internships are like, and how long it will take to get their degree. I
created a survey on SurveyMonkey and passed out twenty URLs (appendix b) around the
College of Business Administration building. I received fourteen responses and the feedback
wasnt very clear because of how I stated the questions. The answers I received were very broad
because they were mostly yes or no and not numerical data so I couldnt back up the information.
Document: I chose this document (appendix c) because it gives you a very good description on
the career of an accountant and by giving me a detailed description on what exactly an
accountant does for their work and how they interact with their clients/coworkers. It explains the
work you will be doing for the business you work at such as reviewing and analyzing the

Garcia 5

financial information of client companies for auditing, taxpaying, or advisory purposes (Taylor,
2010). This document also has a detailed explanation on how to get started in school to actually
getting a job just like the discourse community I described.
Site Observation: After interviewing with Dr. Braun I asked if I could observe one of his classes.
He agreed and said his classes are on Tuesdays/Thursdays at 7:30-8:50a.m. So I went on
Thursday October 23, 2014 and sat on the left side of the classroom in the very back (appendix
d). There are six rows of chairs on the left and right side of the class. The class nearly filled up
but only a couple of seats remained. I recorded fifty-four people at the site not including myself.
Throughout the class the only thing that was being used was the class computer to control the
projector and the notes that were being projected. The majority of the students at the site were
juniors/seniors. Most of the students came in early but only a few came in late. Overall summary
of the class is that they worked on some test questions they missed, worked on an activity, and
then called it a day. The class ended at 8:47. With this observation it tells me how classes for
accounting are from a difficulty level and what topics were discussed.
Data Coding: The way that I coded my interview is that I recorded the whole thing. During the
interview I did not write anything down so that I wouldnt forget or misinterpret what is being
said. So after I replayed the interview and wrote down Dr. Brauns responses. Then I coded the
surveys by looking at SurveyMonkey. Every response is counted for and analyzed; I can even
see it in graph form. Finally I coded my observation by using the two column method, with this
method I wrote down my observation, my reflection, and then my post-observation.

Garcia 6

Results/Discussion
What is it like being an accountant? Throughout my research, Id say its all business.
College for an accounting major is hard work because it requires dedication to course work and
internships. According to Dr. Braun (appendix a), class work is better to do sooner rather than
later, otherwise it becomes difficult to manage. Also, students have to come and take it seriously
because as I saw in my observation students were hesitant to go over a quiz they had failed
(appendix d). College offers the best experience and preparation to becoming an accountant.
Now how does an accountant do their work? They do it successfully by managing their time
correctly and meeting deadlines. There are also many job opportunities with an accounting
degree, as said in the interview (appendix a). An accountant can be a tax attorney, FBI agent,
auditor, and even work in management. Finally, the main businesses an accountant can work at
are up to them; they can work for a private or public business and become a public accountant.
Conclusion
Unfortunately, I was unable to conduct further research in an actual business accounting
environment. However, I have learned that being an accountant is challenging but worth it. Hard
work and dedication are required to succeed as an accountant. In being an accountant, there are
always chances for promotions and you can work in the city of your choosing. As previously
stated, there are many job opportunities within this career. In conducting this research, it helped
me gather more information in order to gain more knowledge about my future career. All this
information may benefit anyone who is thinking of becoming an accountant because it can guide
them as early as their freshman year.

Garcia 7

Appendices
Appendix a
1. Did you first choose business (accounting) as your discipline before entering
college? If not what got you to accounting? I did, I took an accounting class as a
senior in high school and found out I had a nag for it and decided to do that in
college.
2. What did you find most attracting in accounting? I was just pretty good at it I
guess, I felt like I understood it and wanted to do something I was good at in
college.
3. How were classes for accounting like? There is a variety of different types of
classes, so there is accounting for companies, governments, audits, and tax. They
kind of get difficult when you first start then get more difficult as you go, which is
probably true of every major.
4. Was some of the math challenging? Math I would say is FAIRLY easy, there is
some algebra (very low level algebra). So what I tell people is you just have to be
pretty good at arithmetic.
5. What were some challenges while getting your degree? Well I didnt do well my
first semester so I had a challenge there because I really wasnt ready for college,
so I ended up working in a check printing factory for a year after my first
semester and then after working a full time job I matured. After that the
challenges were just to manage time and learning to meet deadlines.

Garcia 8

6. What route did you take to get your degree? First I took the typical approach, I
took my basics then took my classes for my major I really didnt have a specific
route.
7. What route would you recommend? Take you know your basics first then
whatever you get advised. One thing I would recommend is not to avoid classes
because there are some pretty tough junior level classes like intermediate
accounting for example. So take it sooner than later so that you can just get it
over with.
8. Was it hard finding a job after receiving your degree? In my case no, one of the
things I did do was in my last semester of college was start looking for a job at the
colleges career center. Thats another thing I advise go right now and start
leaning about it because now businesses start hiring off internships while students
are in their junior year.
9. How was your position at your job? I worked at an accounting firm called
Deloitte and I worked as an auditor, and usually with accounting firms you have
certified public accountants and most people when they come an accountant they
work for an accounting firms. I enjoyed it I was there for about three years and
had to make a decision whether I wanted to keep doing this or become a
professor.
10. Did you have any job opportunities? I lived in Reno so, I interviewed for jobs in
Reno, San Francisco, and in Las Vegas. I ended up with the one in Las Vegas. I
really wanted to go to San Francisco but didnt get an offer. While I was working

Garcia 9

there is some people called head hunter where if you have been working at a firm
for a while theyll offer you a job somewhere else.
11. Are there a lot of chances for promotions? Yes you may have heard the term up
or out and so what that means is that you either get promoted or you get fired,
so there is a tight promotion schedule, after the first three years you get promoted
to senior, manager, then partner. Or you can just leave.
12. What other job opportunities do you have with an accounting degree? You can
work in accounting or work in management for example a lot of that gets
promoted to become presidents or chief executive officer of a company usually go
to law school. I have students that have a degree in accounting and went to law
school and no are attorneys that are involved with tax.
13. What about the FBI? I actually had a roommate that went to work for the FBI
because they like to hire accountants because there is money laundering and
other white collar crime so the FBI needs people that understand numbers, banks
statements, and tax returns.
14. What were some stressful aspects? There are a lot of stressful aspects deadlines
for example, when you have to do audits or tax returns there is deadlines and
youre trying to finish this project and nothing is being done. It can get pretty
stressful. Now assume you have a team now you have to oversee those ten people
and everyone is trying to do their work.
15. What exact work do you do as an accountant? In an audit companies produce
financial statements for example Helen of Troy, they have their financial
statements and so they have to have those financial statements audited which

Garcia 10

means outside CPA needs to look at their books to make sure the way they are
accounting for things are appropriate and following the rules.
16. Would you take anything back? I think Ill say no because that opens a can of
worms that might change something I didnt want to be changed.

Garcia 11

Appendix b

Appendix c
1. Purpose
Analysis: This document was written so that the reader can understand what it takes to be
an accountant. The primary audience for this document are for who are considering to be

Garcia 12

an accountant for their career. The secondary audience can be people who already are in
their career of accounting and are looking for ways to move up.
Evaluation: While reading this document I thought the writer made it very clear on what
it takes to be an accountant. The writer gave examples like an accountant will review
financial information for auditing, taxpaying, or advisory purposes. The writer also gave
examples such as that being an accountant youre not always going to be calculating
numbers, you have to be a good communicator and problem solver since theyre always
in groups. In this document the writer considers the primary audience and they do this by
using you, your, and youre.
2.

Writing roles
Analysis: Some of the roles the author intended for this document was to teach, advocate,
report research and identify.
Evaluation: The role of teaching supports this document the most because the writer
teaches the primary audience or the reader how it is to be an accountant. As the role of
advocating the writer supports accounting throughout the whole document by reporting
their research. I believe the author included the right roles since I thought the document
was well informative.

3. Types of Arguments
Analysis: The type of arguments attempted in this document are what people think
accounting is to what accounting actually is. One example is that everyone thinks an
accountant is in front of a calculator all day when in reality theyre always

Garcia 13

communicating with their clients, managers, and other accountants. Another example is
that people think there is a shortage of jobs because of the economy, but accountants have
many job opportunities no matter what the economic crisis and the writer backs this up
with a statistic of how many get hired yearly.
Evaluation: The argument the author provided was effective and had evidence to back up
the facts but I believe the author could have provided more arguments throughout the
document to provide more information on accounting.
4. Structure/Organization
Analysis: The information in the beginning of the document was structured by stating
what an accountant does, then what they can do while theyre an accountant, how much
certain types get paid, and job opportunities during a certain type of economy. At the end
of the document the author organizes a step by step process of becoming an accountant.
Evaluation: I believe the information is structured and organized effectively because in
the beginning of the document it gives you information and then backs it up. Then for the
end it gives you a step by step process on how to get to being an accountant.
5. Function
Analysis: The writer by the end of reading this document wants to provide you with
information on how it is being an accountant. Then after you have learned that
information the writer ultimately wants you to find out if accounting is for you. If you
end up not liking accounting while getting your degree, the writer also provides
alternatives on different disciplines within the credit hours youve received.

Garcia 14

6. Document Design
Analysis: The disposition in which the reader might read this document is by going
online and finding this article on The Wall Street Journal. The reader also wont be
stressed while reading this document because the information and structure is well put
out. As for this document being about accounting there is enough information for the
reader to know how it is to be one and make a decision if thats what career they want to
choose. They may also reference back to this document to identify some pieces of
information.
Evaluation: This document is appropriate for the intended audience because it did help
me. It also fitted its purpose because it did explain the career of accounting with detail.
As for the arguments there could have been more than the writer intended to give, so
there can be more information. Otherwise it was well organized and a good document.

http://online.wsj.com/articles/SB10001424052748704358904575478111205275920#livefyrecomment

Appendix d
Location: COBA building at
UTEP
Date: Oct. 23, 2014
Time: 7:30am 8:50am

Other information about the

site: the College of
business building is
located near the library.
This building is for all
business majors and has
three levels of
classrooms.

Garcia 15
Observations

Everybody comes in
and sits where
ever(mainly
separately)
Dr. Braun preps
everything for the
class.
I hear some
students talk
about having an
exam next
Thursday.
Dr. Braun greats
the class with a
good morning and
starts with asking
the class if they
want to review the
last exam.
They class is
hesitant to do so
but end up going
over the last
problem on the
exam which was
about
construction In
progress.
Dr. Braun doesnt
write on the board
to explain the
problem.
After they go over
the last problem a
student asks if
Dr. Braun can go
over the first
problem which is
about equity.
Again Dr. Braun
doesnt write
anything on the
board he just
explains the
information.
Some students
around me talk
over the

Reflections

The class is calm

and only a couple
of students are
having a
conversation.
The class is still
calm.
When the class is
about to begin the
students start
talking each other.

Post-observation
Reflections

The class really

doesnt want to
because they all
felt they did bad.

The class focuses

on the professor as
he explains the
problem.

He just explains the

problem and the class
seems to understand.
The class is still
focused as Dr. Braun
explains the problem.

With what Dr. Braun

says the class writes
notes and fixes their
work.
I found this a little
disturbing especially
because sometimes I
couldnt hear.
Dr. Braun reviews the
problem as the class

I need better
observation on
what was on the
last exam.
I also needed
better
observations on
what were on
the problems
they went over.
If students
were taking
notes, what
were they
taking notes
on?
I need better
accounting
knowledge so
that I can know
what was being
said and what
operations were
taking place.
When the
students were
in groups I
really didnt
know what they
were talking
about better
observations
could have been
done, this
would of gave
me a lot of
information.
Also there were
a lot of
Spanish
speaking
students so I
didnt know
what was being
said.
I also couldnt
figure out what
the in-class
activity helped
with as
accounting
wise.

Garcia 16

professor.
After they review
the first problem
on the exam a
student asks a
question on
problem 14.
Again Dr. Braun
explains the
problem.
Then after problem
14 another student
asks Dr. Braun if
he can go over
problem 2, this
problem is on
growth profit,
income operations,
and sales
investments.
A lot of words are
being said that I
dont know.
After problem 2
the class has no
more questions so
Dr. Braun passes
out exams he
hasnt passed
back.
The class talks
together while Dr.
Braun passes out
the left over
exams.
When Dr. Braun is
done the class
starts an in-class
activity that is
in groups of 3 or
5, the activity is
on sales security.
Dr. Braun passes
out the activity,
I also receive
one.
The class gets in
groups and starts
on the activity.
As the class works

writes notes.

I didnt know what any

of these operations
were about or how they
worked.

Some of the vocabulary

being used I didnt have
knowledge of. If I did
have some on what
was being said I would
have gotten what the
problems were about.

What were some of the

students
conversations? Were
they about the class?

What is exactly sales

security?

I look over the activity

and have no idea what
needs to be done.
Everyone seems to
have the group they
usually go in.
What were these
handouts?

What exactly did they

need help with?

Other than that

I think my
observation
went well and
got some pretty
good
information.

Garcia 17

on the activity
Dr. Braun passes
out some hand
outs.
Some groups ask
for help on the
activity.
I hear some groups
talk about
discounts.
Some students
leave the class to
go to the
restroom.
I hear the groups
around me talk
about some charts
that talk about
investments.
The whole class is
focused on the
activity, seem to
struggle on it but
keeps trying.
Dr. Braun goes
around the class
helping some of
the groups.
Since many groups
are struggling on
the activity Dr.
Braun goes over
the problem with
the class.
Some term I dont
know are still
being said.
Dr. Braun talks
about securities,
maturities, and
bonds.
Students are
listening and
taking notes on
the problem.
One student takes
a picture of the
board with her
phone.
One student walks

What about discounts?

How is it used in the
activity?

What about
investments? How is it
used?

I was surprised to see

everyone in the class
work on the activity as
groups. What did they
have trouble with?

What made the activity

so challenging?

Some terms being said

I still had no clue what
they were about.
How were these being
used?

What are those notes?

Taking pictures of class

notes is helpful
because sometimes
you cant write down
everything and then pay
attention at the same
time.

The class interacts

back and they talk over
step by step about the
activity.

Garcia 18

in very late.
Some students talk
quietly with each
other about the
problem.
Dr. Braun
interacts with the
class and asks
them about the
problem.
One student walks
out of the class.
Dr. Braun says he
will finish the
in-class activity
as a class.
The class is quiet
and concentrated
on what Dr. Braun
is saying about
the activity.
Some students have
questions.
Finishes the
activity talking
about sale
securities.
After finishing up
the activity Dr.
Braun talks about
last quiz.
Class starts
talking while Dr.
Braun pulls up
quiz on the
projector.
It looked like no
one did well on
the quiz.
As the class
starts to end
students starts
packing their
stuff.
Dr. Braun ends
class announcing
scholarships.

Where did this student

have to be?

I was surprised
because no one was
talking to each other
like earlier, they were
all paying attention.

He talks about how he

wants to go over the
quiz and wants to finish
up the class after.

Why was it so hard?

What was on the quiz?

Garcia 19

References
Taylor, Marisa (2010). A career in accounting. Retrieved
from http://online.wsj.com/articles/SB10001424052748704358904575478111205275920