Accounting is a multifaceted discipline. It is neither a boring profession nor a simple practice as lay people perceive it. This essay demonstrates the complex and intriguing side of accounting. It is structured as follows: first, we will explain how my vision of accounting is developed throughout this module. Next, the question of what accounting profit is and whether it is a measure of an organization's true profit will be addressed. The first part of my essay is challenged in various ways. I stated that real profit can be obtained by including non-financial measures in accounting profit (Author, 2013). However, Hines (1988) explains that there is no truth in accounting because it is the result of the naming and counting carried out by the professionals who create the truth. For example, what can be included in income and when to realize it is decided by accounting professionals, while ordinary people will accept this because they view professionals as a legitimate body in the field. Reading his article, I can conclude that true profit does not exist since there is no truth in accounting. Adding non-financial measures can give a better picture of an organization, but there is no complete picture as it is subjective (ibid.). Accountants will ensure that they operate within the boundaries of what is acceptable by society to maintain their legitimacy in the business. profession and preserve the power they have, as in legitimacy theory (Deegan and Unerman, 2011). It is important to note that being legitimate does not mean that someone is doing the right thing, but that they are doing what is perceived as socially right (Suchman, 1995). Limits can change over time, as in the case of pollution (Hines op.cit.). Front......middle of article......ation.FIELDS, TD, LYS, TZ and VINCENT, L. (2001) Empirical research on accounting choices. Journal of Accounting and Economics, 31 (1–3), pp. 255-307.HEALY, PM and PALEPU, KG (2003) The fall of Enron. Journal of Economic Perspectives, 17 (2), pp. 3-26.HINES, RD (1988) Financial accounting: by communicating reality, we construct reality. Accounting, organizations and society, 13 (3), pp. 251-261.LEFTWICH, R. (1980) Market failure errors and accounting information. Journal of Accounting and Economics, 2(3), pp. 193-211.SAMUELSON, PA (1954) The pure theory of public expenditure. Review of Economics and Statistics, pp. 387-389.SUCHMAN, MC (1995) Managing legitimacy: strategic and institutional approaches. Academy of Management Review, 20(3), pp. 571-610. WATTS, RL and ZIMMERMAN, JL (1986) Positive accounting theory. New Jersey: Prentice Hall.