### person | capitalist | accountant:

Management accountant
* analyze the financial information of the companies for which they work.
* assume that variable costs are constant in the short term.
* have a dual reporting relationship.
* provide information and advice for the purposes of planning and control.
* work for corporations.
+ Management accounting, Role within a corporation: Management :: Accounting
  * Management accountants have a dual reporting relationship. Management accountants are a strategic partner and provider of decision based financial and operational information. Management accountants are responsible for managing the business team and at the same time having to report relationships and responsibilities to the corporation's finance organization.

Professional accountant
* face a variety of challenges and opportunities in their careers.
* refer to the work they do for a specific client as an engagement.

### person | capitalist | accountant:

Public accountant
* Many public accountants specialize in taxes.
* Some public accountants are self-employed.
* are often self-employed or in partnership with other accountants
  - the main external advisors to small businesses in many developed countries
* have their own business or work for accounting firms
  - businesses or work for public accounting firms
  - careeres or work for accounting firms
* perform accounting, auditing, tax and financial consulting for their clients.
* provide accounting, auditing, tax, and consulting services.

Tax accountant
* determine an organization's or individual's liability to various taxing authorities.
* prepare corporate and personal income tax returns and formulate tax strategies.
* specialize in federal, state, and local taxes.
* work long hours under heavy pressure during the tax season.

### person | capitalist:

Banker
* are almost the opposite of investors
  - business people
  - conservative because banking low-margin, highly regulated business
  - financiers
  - foremost in entering a foreign country
  - generally the most conservative of investors
* are in the business of managing risk
  - warding off risk
  - to make money
* are located in cities
  - country clubs
  - professional balloon busters
  - the most powerful people on earth
* are used for banking services
  - bankings
  - loans
* create the money supply when they make loans.
* have experience everyday counting large numbers and reconciling differences.
* is an equal opportunity employer.
* lend money to borrowers who appear honest and who have a good credit history.
* make money by borrowing at low interest rates, then lending at higher interest rates.
* provide the capital that is essential to the long-term growth of most businesses.
* spend their income just like all other businessmen.
* tend to be conservative people
  - look very closely at the source of an entrepreneur's start-up money

### person | capitalist | banker:

Central banker
* are infamous for their esoteric utterances and auras of secrecy.
* have a psychology similar to that of the public buying mutual funds.

Private banker
* offer trusts and foundations, where such vehicles appear appropriate.
* specialize in secrecy.