2022-04-18-ACCA-会计为更美好的世界_转型职业的优先事项（英）_53页_6mb

ACCOUNTING FOR A BETTER WORLD: PRIORITIES FOR A TRANSFORMING PROFESSION

ACCA advocates for accounting to be a cornerstone profession essential for shaping a more sustainable and equitable society. As a global body with over 233,000 members and 536,000 future members across 178 countries, ACCA emphasizes ethical values, integrity, and the opportunity for a rewarding career worldwide. Established in 1904, ACCA is committed to addressing global challenges, including sustainability, climate emergency, and stakeholder trust.

This report outlines seven core priorities for the accounting profession to effectively contribute to a better world:

1. Building Resilient Economies: Focuses on fostering global economic growth, supporting emerging markets, driving financial literacy, and promoting trade and collaboration, especially in light of crises like the Ukraine conflict and COVID-19.

2. Developing the Talent of Tomorrow: Emphasizes inclusive workforce strategies, lifelong learning, digital skills, and adapting to hybrid work models, while leveraging technology and connectivity to open up accounting careers to diverse populations.

3. Driving Sustainable Business: Highlights the profession’s role in advancing ESG reporting, combating climate change, promoting circular business models, and enhancing stakeholder assurance practices.

4. Advancing Standards and Regulation: Advocates for harmonized global reporting standards, inclusive of sustainability metrics, and supports regulatory reforms aligned with frameworks like IFRS and integrated thinking.

5. Transforming the Public Sector: Supports governments in managing public finances, promoting transparency, implementing accrual accounting, and contributing to the achievement of the UN Sustainable Development Goals (SDGs).

6. Supporting Entrepreneurial Growth: Aims to empower SMEs, start-ups, and social enterprises through education, mentorship, digital transformation, and inclusive finance.

7. Strengthening Ethics and Trust: Reinforces the profession’s ethical responsibilities, promotes good governance, and addresses challenges like cybersecurity, AI ethics, and rebuilding trust in business and institutions.

The report underscores that modern challenges—geo-political instability, climate change, and economic inequality—demand urgent collaboration within the profession. Enhancing technology adoption, diversifying talent, improving accessibility, and integrating sustainability across all priorities position the accounting sector as a force for public good. By championing these seven areas, the profession can foster equitable, resilient, and purpose-driven economies and societies.