Are accounting department management or support?

Guess the question is likely to mean this:

"Is accounting department to be considered as the management or supporting?"

If you've tried putting on this question, I'd like to point here a few certainities:

Management:

To wrap up the financial statements and actions of any of the businesses, we still want the accouting firms to set their hands in. Management passes on their accounting details to the professionals and get those done to ensure the margin of cash-flow.

Support:

Also, accoutning department remains to be the greater support in filling out the needed info on/before the tax season and helps the businesses to know the status of their management. Professionals supports the management, of course.

It solely depends on the actions that are performed by the professionals. And, my point of view will be to move with the both management and support. For more about accounting/bookkeeping, you can also look into igsbookkeeping.com. This gives you a clear picture of how accounting process is carried over.