As a consequence of the function they perform, accountants are expected to show professional autonomy, independence of judgement, and constant dedication, vis-à-vis clients, to transparency and honesty.
Specifically, business fixed investment has continued on an increasing trend with corporate profits improving. Private consumption has been increasing moderately, albeit with fluctuations, against the background of steady improvement in the employment and income situation. Public investment also has remained at a relatively high level due in part to the implementation of the government's stimulus measures formulated in fiscal 2016.