The accounting function needs to be kept separate from everything else to ensure that its integrity is maintained at all times. Keeping the control of a company's monetary resources separate from its other departments, such as marketing, human resources, and operations, prevents the waters from getting muddied.
Having a completely separate person or department handling the finances means that there is no financial bias toward one department and no untoward favors being done. For example, if the accounts department and the marketing department were intrinsically linked, then the marketing manager may find it too easy to gain access to funds for an unscheduled project. This, in turn, would create complications in company audits and could affect the bottom line or the company's profitability.
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