As they have been for centuries, accountants today are involved in collecting, summarizing and communicating financial information. Accounting information remains an important and flexible tool for the support of investment analysis and management decision-making. But the roles and responsibilities of today's accountants are far broader and more challenging than those of even a few years ago. Today, accountants play a key role in the management and operation of business, government and not-for-profit entities serving as financial analysts, consultants and planners.