The following paper answers the question of how can visual arts be related to the accounting majors. The paper will discuss both the individual terminologies separately and a link between the two fields shall be established…
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If the field of visual arts is analyzed further, it can be seen that there are different branches within the scope of visual arts which have developed with the emergence of technologies which make the field more diversified discipline than ever before. These branches include decorative arts and crafts, fine arts and applied arts. Decorative arts are a concept of which have been usually been related to the design and manufacture of functional objects. It may include interior design, but not necessarily architecture. The decorative arts have been usually considered in complete contrast with the fine arts whose only purpose is to be seen. Decorative arts include fixed (for instance wallpaper) and moveable arts (for instance carpets). Applied arts are the branch of visual arts which have been very recently associated with it. This is because of the growing use of technology in the field of arts. This is the sub category of visual arts which shall be the prime focus of this paper because of its involvement in the field of accounting. With the emergence of technology, the concept of applying the arts into different fields for enhancing the field’s performance and utility has also emerged. Thus, the forms of art which developed were as diverse as industrial design, fashion design and interior design (Don, 1989). ACCOUNTING The term accountancy is the name given to the process of sharing the financial information about the business to its different stakeholders (Narayan, 2005). The reason for this communication is for analyzing the current financial position and for predicting the future trends. This communication is carried out through the financial statements which are relevant to the different stakeholders simultaneously. Accountancy is generally associated with recording, analyzing, summarizing and disseminating the relevant financial information for the organization. The Use of Visual Arts in Accounting There used to be an era when accounting was just reserved for bookkeeping. The process of this bookkeeping was carried out using manual tools and practices. This was the time when the concept of accounting as a measure of future growth and increase competence was not given much attention. But in today’s day and age an organization just cannot even think about accounting just as a discipline of bookkeeping. This is because of the increased competition and the rapidly changing nature of the marketplace. If today a company does not look ahead of its time, it will be run over by the rival companies. Thus, keeping in view this background, accounting is not only used for bookkeeping, but also for forecasting future trends and opportunities of the organization as compared to its rivals and the demand for its products. Visual arts have become vital for the accounting process today. Accounting has been amalgamated with the visual arts through the applied arts. As it is clear that the applied arts use field specific principles and combine it with the visual arts discipline so that the facts and figures of the business can be illustrated
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