Yes this is universal truth that 'GREAT POWERS COME WITH GREAT RESPONSIBILITIES'.
Let's talk from company's perspective the CEO and CFO have great powers but at the same time they have great responsibility to control internal affairs, to do management of comapny, to maintain financial responsibilities etc.
But at the same time a normal accountant of a company have not so much of power in comparison to CEO and CFO but they have also limited responsibility only of the work that is devoted to him, they do not have responsibility to as CEO and CFO.
And like companies it is applicable in all over the world.
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