acca-会计为更美好的世界：转型职业的优先事项（英）-2022.4-53页_6mb

Summary of "Accounting for a Better World: Priorities for a Transforming Profession"

About ACCA

ACCA (the Association of Chartered Certified Accountants) is a global professional body for accountants with 233,000 members and 536,000 future members across 178 countries and regions. It is a not-for-profit organization that upholds high professional and ethical standards. ACCA offers career opportunities in accounting, finance, and management globally, focusing on developing strategic leaders with financial, business, and digital expertise. Since 1904, ACCA has been committed to public good and has pledged to support the UN Sustainable Development Goals.

Core Priorities for the Accountancy Profession

ACCA outlines seven core priorities for the profession to shape a better future:

1. Building Resilient Economies

   • The profession supports emerging economies through international trade, good governance, and financial literacy.
   • It helps in developing sustainable and inclusive economies, especially in the face of global crises like the Ukraine conflict and the aftermath of the pandemic.
   • Accountants contribute to policy and regulatory development to ensure economic stability and growth.

2. Developing the Talent of Tomorrow

   • The profession must adapt to new work models and attract a diverse range of talent.
   • It promotes inclusive education and training, ensuring access to accounting careers regardless of background.
   • Technology and remote learning are key in breaking down barriers and enabling lifelong learning.

3. Driving Sustainable Business

   • Accountants are at the forefront of promoting sustainable business practices.
   • They help businesses meet stakeholder demands for transparency and accountability.
   • The profession supports ethical and responsible business operations in the context of environmental and social challenges.

4. Advancing Standards and Regulation

   • The profession plays a vital role in shaping global financial regulations and standards.
   • It supports the development of robust and transparent reporting frameworks to build trust in capital markets.
   • Regulatory reform is essential for maintaining economic confidence and stability.

5. Transforming the Public Sector

   • Accountants help governments in emerging economies build green, inclusive, and equitable futures.
   • They support public sector reforms, including better financial management and policy decisions.
   • The profession is central to ensuring effective public spending and financial accountability.

6. Supporting Entrepreneurial Growth

   • Smaller accountancy firms are crucial in supporting local entrepreneurship and economic development.
   • They offer innovative, technology-led services to help small businesses grow.
   • The profession is a key pillar in the future entrepreneurial economy.

7. Strengthening Ethics and Trust

   • Trust in business and government is a central focus for the profession.
   • Accountants promote ethical governance, audit, and reporting practices.
   • They aim to ensure the profession remains aligned with public interest and responsible business practices.

Key Contributions of the Profession

• Super Connector Role: The profession connects with governments, regulators, and other institutions to build economic and financial infrastructure.
• Financial Literacy: Accountants help improve financial skills across society, especially in emerging markets, to support individual and community prosperity.
• Collaboration and Policy Advocacy: The profession advocates for free trade and open markets, while contributing to the development of trade policies and regulatory frameworks.
• Global Impact: Through partnerships and case studies, the profession demonstrates its role in driving economic development and social progress.

Case Studies

Rwanda's Success Story

• Challenge: A landlocked country seeking to become a middle-income nation.
• Solution: ICPAR (Institute of Certified Public Accountants of Rwanda) partnered with ACCA to develop a globally benchmarked accountancy qualification and enhance audit and governance standards.
• Impact: Rwanda now has a strong and growing accountancy profession, which supports economic development and provides career opportunities.

Ethiopia's Economic Development

• Challenge: Rapid economic growth but with challenges in public infrastructure and skills.
• Solution: AABE (Accounting and Auditing Board of Ethiopia) and ACCA are collaborating to establish ETICPA (Ethiopian Institute of Certified Public Accountants), improving training and regulation.
• Impact: The project is enhancing financial literacy, skills, and trust in the profession, helping Ethiopia attract investment and grow its economy.

Financial Literacy in India

• Challenge: Lack of financial literacy among children and adults.
• Solution: ACCA members in India launched a two-year financial literacy programme for children, aligned with national education goals.
• Impact: The programme helps bridge the knowledge gap, fosters financial awareness, and encourages future entrepreneurial and professional development.

Schools Initiative in Ireland

• Challenge: Limited access to accounting education for students.
• Solution: ACCA Ireland's Schools Initiative introduces students to the profession through interactive presentations and business games.
• Impact: It promotes interest in accounting, enhances career opportunities, and supports social mobility.

Conclusion

ACCA emphasizes the vital role of accountancy in shaping a better future through its seven core priorities. The profession is not only a cornerstone of economic and societal progress but also a key driver of sustainable development, ethical governance, and inclusive growth. By leveraging partnerships, promoting financial literacy, and adapting to the changing nature of work, the accountancy profession continues to be a force for public good.