Generate a topic word for the given sentence. A topic word is usually the name of a person, place, animal, concept or object the sentence is focusing on.

[EX Q]: accountancy or accounting is the job of sharing financial information about a business to managers and shareholders (people who have invested in the business).
[EX A]: accountancy

[EX Q]: cumulative voting is a system for doing an election.
[EX A]: cumulative voting

[EX Q]: waste (or wastes) are unwanted or unusable materials.
[EX A]:
waste