ACCA-为什么会计的地位如此之好，以支持组织和社会实现长期的可持续性和繁荣？（英文）-2020.5-40页_3mb

Summary of "Accountants, Purpose and Sustainable Organisations"

Core Content

This report explores the evolving role of the accountancy profession in supporting the transformation and sustainability of organisations in a rapidly changing global environment. It highlights how accountants contribute to creating, protecting, and communicating value, which is essential for sustainable development and the long-term prosperity of both organisations and society.

The report identifies six key dynamic forces of change that are shaping the future of organisations:

• Digitalisation: Technology is revolutionising business operations, increasing competitive pressures, and redefining the relationship between people and machines. It is also a catalyst for new business models and innovation.
• Social and environmental capital: Organisations are being called upon to consider their social and environmental impact, and to integrate these considerations into their business models. This includes managing relationships with employees, customers, and the wider community.
• Shifting demographics: Workforce and customer diversity is driving innovation and creating new opportunities. Inclusive practices are essential for long-term organisational sustainability.
• Global systemic economic shocks: Events like the COVID-19 pandemic have had widespread economic consequences, including reduced sales, increased costs, and potential global recession. Organisations must be resilient and adaptive.
• Geopolitical changes: Shifts in global trade, political tensions, and instability in regions like the Middle East and Asia create both challenges and opportunities for organisations.
• Regulation: Regulatory frameworks must balance the need for protecting stakeholders and managing risks with the potential to stifle innovation. Effective and timely regulation is crucial for sustainable growth.

Main Views

• The accountancy profession is a cornerstone of society, supporting both private and public sectors.
• Accountants are not only value creators and protectors but also key communicators of organisational performance and ethical practices.
• Trust in the profession is built on its trinity of features: ethics, expertise, and connectivity.
• Digital transformation is a key enabler for long-term organisational sustainability.
• The profession has a broader public-interest role, extending beyond traditional financial functions to include promoting good governance, financial literacy, and global standards.
• Sustainable organisations must consider not just financial performance, but also social and environmental capital, and integrate these into their operations and reporting.
• Regulatory changes, especially in areas like data protection and tax policy, are having a significant impact on business operations and the ability to innovate.

Key Information

• ACCA is a global professional body with 219,000 members and 527,000 students in 179 countries.
• The profession plays a critical role in navigating the dynamic forces of change, including technological disruption, social and environmental responsibility, and geopolitical uncertainty.
• The EY Global Capital Confidence Barometer (2019) highlights the dual nature of technology as both an enabler and a threat.
• The OECD predicts a global gross product fall of 1.5% in 2020 due to the impact of the pandemic.
• The Harvard Business Review (2019) reports that 54% of CEOs in the UK felt uncertainty due to Brexit, with a significant impact on investment and business performance.
• PwC's 2020 survey shows that regulation is the main perceived threat to business confidence, especially with regard to tax uncertainty.
• The profession's ethics, expertise, and connectivity are essential for maintaining public trust and ensuring long-term organisational value.

Conclusion

The accountancy profession is vital in enabling organisations to adapt to and thrive within the complex and evolving landscape of the 21st century. Through its ethical framework, technical expertise, and global connectivity, the profession is uniquely positioned to support sustainable growth, innovation, and long-term value creation for organisations and society alike.