2017-财务新一代（英文版）_48页_15mb

Summary of "Professional Accountants - The Future"

Core Content

"Professional Accountants - The Future" is a report by ACCA (Association of Chartered Certified Accountants) published in June 2016. It explores the work preferences, career aspirations, and expectations of the youngest generation of finance and accounting professionals, referred to as "Generation Next," who are 36 years of age or younger. The report is based on a survey of 18,646 respondents from 150 countries, making it one of the largest ever studies in the global accounting profession.

Main Points

1. Career Aspirations and Value of Finance Experience

• Global Outlook: 85% of respondents agree that finance and accounting experience is valuable for future leaders, indicating that the profession is seen as a strong foundation for broader career development.
• Career Goals: 81% of Generation Next professionals aspire to start their own business, with 11% planning to do so in their next role.
• Mobility: High mobility is a key characteristic of the generation. 73% expect to move sectors, 70% want to move roles within two years, and 61% expect their next role to be a promotion.
• International Roles: 80% of respondents desire a role in a different country or region at some point in their careers. Over one-third (36%) expect to move to a global role in their next move, and 44% plan to move abroad later in their careers.

2. Work Preferences and Learning

• Technology: 84% of Generation Next professionals see technology as an opportunity rather than a threat. Almost 60% believe it will replace many entry-level roles.
• Experiential Learning: 53% of respondents consider on-the-job learning to be the most effective method of gaining skills.
• Learning and Development: Career progression and the opportunity to learn new skills are the top factors for attracting and retaining Generation Next professionals. However, only 38% believe their current organisation offers sufficient opportunities to achieve their career goals.

3. Employer-Employee Dynamics

• Work-Life Balance: 50% of respondents agree they have a good current work-life balance.
• Job Satisfaction: 48% of respondents are satisfied with their current role.
• Remuneration: 35% disagree or strongly disagree with their current level of remuneration.
• Employer Brand and Culture: While career progression and learning opportunities are top priorities, the employer brand is ranked as the least important factor in attracting and retaining professionals.

4. Gender Considerations

• Similar Aspirations: Both males and females share similar views on the attractiveness of the profession, job satisfaction, and career goals.
• International Mobility: Men are slightly more likely to seek international roles (84% vs. 76%).
• Entrepreneurial Aspirations: Men are more likely to want to start their own business (Figure 26).

5. Challenges and Implications

• Career Progression Barriers: The main challenges include lack of capacity/roles available, unclear career paths, and insufficient rewards.
• Adaptation Needed: Employers must adapt to the changing expectations of the younger generation, including flexible career paths, opportunities for learning, and transparency in career development.
• Employer Value Proposition: The report emphasizes that the employer value proposition must evolve to meet the needs of a more mobile and ambitious workforce.

Key Findings

• High Mobility: 73% of respondents aim to move sectors, 70% expect to move roles within two years, and 61% expect a promotion in their next move.
• Global Experience: 80% of respondents desire a global role, highlighting the importance of international experience in their career strategy.
• Career Progression: 89% of respondents agree that career progression is key to retention, while 88% agree that learning and development opportunities are crucial.
• Technology Integration: Technology is viewed as a positive force, enabling professionals to focus on higher-value tasks and adapt to new roles.
• Sector Preferences: Public sector professionals face the most challenges in career progression, while Big Four accounting firms and large corporate firms are seen as better in providing career opportunities.

Conclusion

The report underscores the need for the accounting profession to evolve in response to the changing expectations and preferences of Generation Next. With a strong emphasis on mobility, technology, and experiential learning, the profession must adapt to retain and attract this generation. The findings suggest that while the finance profession remains a valuable starting point, it is not the end game for many, and future success will depend on the ability of organisations to provide clear career paths, continuous learning, and a supportive environment.