Kasum, Abubakar Sadiq2021-03-022021-03-0220091115-960Xhttp://hdl.handle.net/123456789/4435This study reviews the multiple means by which businesses can incur expenses on accountant, towards ensuring that managers are truly financially accountable. To be able to achieve this, the nature of business accounting practices of internal accountant, internal auditor, statutory auditor and investigative accountant, were brought into context. Their evolution, nature of work and the practitioners in the field were reviewed. The study revealed that, the practices are indeed evolutionary and usually in response to emergent situations and conditions. It was also brought out that the practices are similar and in fact substitutable if well organized.enExpensesCorporate GovernanceFinancial ReportingArticle