Accountants are vital to most modern businesses, and also widely used by individuals, households, and governments around the world. The scope of their operations means that accountants are employed by a large range of different businesses, institutions, and individuals. For example, accountants in Berlin are employed by a variety of different employers, including those involved in industry, commerce, and a range of business activities.
The Big Four auditors are the largest employers of accountants in Berlin (Steuerberater Berlin) , and also the largest employers of accountants all over the world. The Big Four auditors are the largest international accountancy networks in the world, with all four companies also offering a range of other professional services to their clients. The Big Four include PricewaterhouseCoopers or PwC, Deloitte Touche Tohmatsu, Ernst and Young, and KPMG.

While each of the Big Four accounting companies are run under one roof, they are in fact not single firms but accounting networks. Each of the Big Four is a collection of smaller firms that are owned and managed independently, with each having entered into an agreement with the other members in the network in order to share assets. For example, each of the Big Four accounting networks shares marketing, common names, branding, and quality standards. For this reason, the Big Four accounting networks are the biggest employers of accountants in Berlin and much of the world. However, there are a range of smaller accounting firms who are not affiliated with any of the Big Four, and many accountants who work directly for large business enterprises and government departments.

When comparing and contrasting accounting services in Berlin and elsewhere, it is important to note the fundamental difference between management and financial accounting. Management accounting is concerned with reporting financial information relating to business activity, and communicating financial data between employees, managers, owners, and auditors. In contrast, financial accountants are concerned with external, non business activity, such as the communication of data to creditors, financial analysts, economists, and government agencies. There are accountants in Berlin who specialise in both financial and management accountancy, with most firms having an active Internet presence and a website where they list their services and expertise.