Summarizing; Knowledge worker
Summarizing: It is a financial activity that involve collection of financial data and information to be presented in a specified format as per accounting standard to make it easier to understand and analyse.
Knowledge worker: These are professionals whose job is to innovate, discovering new ideas, analysing information, etc. Thinking is the job requirement for these professionals. Few examples of knowledge worker are Scientists, programmer, architect, accountant, etc. Knowledge worker are different from other worker as they know how to get the task done with easier technique and knowledge.