ACCA报告|财会人员可以扮演的5种角色

Professionalaccountants can play key roles in a future that requires skills in strategicthinking, addressing sustainability, supporting innovation and driving thedigital agenda。

在需要战略思维，解决可持续性，支持创新和推动数字议程的技能的未来，专业会计师可以扮演关键角色。

Five broad role areas that support thesustainability imperative for societies and businesses are beginning to open upfor professional accountants.支持社会和企业进行可持续发展的五个广泛的角色领域开始对专业会计师开放。

Assurance advocate. In fast-changing,digitally disrupted markets, organisations need to manage risk appropriatelyand ethically. Professional accountants can use digital tools and technologiesto transform the risk, reporting and internal control landscape to create andpreserve value. They can also support responsible business practice, and drivetransparency and trust in the organisation.担保支持者。在瞬息万变，数字化扰乱的市场中，组合需要恰当且遵循道德地管理风险。专业的会计师可以使用数字工具和技术来转移风险，通过报告并且进行内部控制格局来创造和保留价值。他们还能为负责的业务时间提供支持，并且提高组织的透明度和信任度。

Business transformer. Business modelswill keep evolving in response to new technologies and markets. Accountants cansupport businesses of all sizes in these efforts, by leading financeoperational change programmes or wider business transformation initiatives.

业务转换者。商业模式将不断发展以响应新技术和新市场。会计可以通过领导财务运营变更计划或更广泛的业务转型计划来支持各种规模的企业。

Data navigator. Data is an enterpriseasset that can be used in everything from building the business case for newinvestments to profiling competitive threats. Accountants can act as strategicadvisers, helping to develop and apply rich data sets and analytical tools toprovide real-time insights into how to create and sustain long-term value.

数据领航者。数据是一种企业资产，可以用在从为新投资建立项目分析到竞品分析的方方面面。会计师可以作为战略顾问，帮助开发和应用大量的数据集与分析工具来为如何创造和维持长期价值提供实时见解。

Digital playmaker. Digital adoption iskey to creating competitive advantage through innovation. Accountants can actas technology evangelists, identifying the potential of robotics and machinelearning to transform finance and business operations, and working with techteams to drive productivity and better decision support.数字化玩家。数据采集是通过创新创造竞争优势的关键。会计师可以充当技术传播者，确定机器人和机器在学习改变财务和商业运营方面的潜力，并和科技团队合作来提高生产力和更好的决策支持。

Sustainability trailblazer. In a worldof increasingly constrained resources and disrupted business models, value iscreated by more than just financial capital, and intangible assets are agrowing proportion of enterprise value. Accountants can set frameworks thatcapture, measure and report on activities that truly drive value, providingmore meaningful and transparent information about the organisation’sperformance.

可持续发展的开拓者。在资源日益受限，商业模式日益混乱的今天，价值不只是由金融资本创造，并且无形资产在企业价值中所占的比重将越来越大。会计师可以为资本设计构架，衡量和报告真正推动价值的活动，提供更多关于组织绩效有意义的透明化的信息。

Professional accountants take pride in theirwork, and a number of significant trends indicate that the future shouldcontinue to be bright for those whose careers are already in progress as wellas for aspiring accountants just beginning their studies.

专业的会计师通常为他们的工作而骄傲，而一系列显著的趋势都表明，对于那些已经开始职业道路或者刚刚开始学习的会计师来说，未来依然是光明的。

These trends range from the rise of data andspread of automation, to the increasing acceptance of the importance ofintangible assets and non-financial capital. They include growing recognitionof the link between innovation and diverse, inclusive workforces, as well asthe changing nature of the workforce itself. The workforce shifts include manypeople having longer working lives and retiring later. Meanwhile, youngergenerations entering employment have changing aspirations and perspectives.Digital natives (those born after 1997) not only see mobile devices as the normand embrace social media, but also, research suggests, seek meaning and purposein their personal and professional lives.

这些趋势包括数据的增长和自动化的传播，到对无形资产和非金融资本的重要性被日益接受。其中包括人们越来越认识到创新和多样化，包容性劳动力的关系，以及劳动力自身性质的变化。劳动力的转变包括很多人都有了更长的工作年限，并且延迟退休。除此之外，进入职场的更年轻一代的意愿和观点也在发生改变。数字原生代（1997年以后出生的人）不只将移动设备视为理所当然的，并且沉迷于社交媒体。同时调查发现，这些人也在寻找他们个人和职业生活的意义与目的。

These and other trends shaping theenvironment in which professional accountants will be working in futureare identified in a new ACCA report, due to be published this month. Thereport draws on desktop research, a member survey and in-depth interviewsconducted with senior finance leaders, HR professionals and recruitmentspecialists in key markets.在ACCA新的报告中，这些和其他的趋势正在塑造未来专业会计师将要工作的环境。该报告将于本月发布。这份报告借鉴了台式机的研究，成员调查以及与主要市场的高级财务负责人，人力资源专业人员和招聘专家进行的深度访谈。

Taking stock of the various trends shapingthe future of business and work, the report sets out a model to identify waysin which accountants can enjoy fulfilling and exciting careers. This model,according to Jamie Lyon, the report’s author and portfolio lead – professionalinsights at ACCA, rests on the central proposition that modern society isincreasingly focused on building a sustainable future, and that organisationsneed to focus on developing sustainable and purposeful businesses.

该报告总结了影响未来的商业和工作的各种趋势，并且提出了一个模型提出了会计师可以通过哪些方式享受他们充实而令人兴奋的职业生涯。这个模型来自于报告的作者兼投资组合负责人Jamie Lyon——ACCA的专业洞察，其核心命题是现代社会对于构造可持续的未来越来越关注，而组织需要致力于提高他们可持续，有意义的业务。

‘That is driving the future of theprofession,’ says Lyon. ‘This report is all about the opportunities that existfor professional accountants in creating and supporting this sustainableworld.’

“这使得未来更加专业了。”Lyon说，“这份报告都是关于为专业会计师在创造和支持可持续的世界而存在的机遇。”

The model set out in the report envisagesaccountants finding exciting opportunities to support the sustainabilityimperative in five broad ways: as assurance advocates, business transformers,data navigators, digital playmakers and sustainability trailblazers (seepanel). These aren’t specific roles or career paths, but areas whereprofessional accountants can bring their expertise to bear for the benefit oftheir organisations and the wider community.

报告中提出的模型设想，会计师可以从五条广泛的道路中找到令人兴奋的机会来支持可持续性发展：担保支持者，业务转换者，数据领航者，数字化玩家和可持续发展的开拓者（见文章开头）。这些并不是具体的角色或者职业道路，但是都是专业会计师可以利用其专业知识来为其组织和整个社区造福的领域。

Professional accountants could have an impactin more than one of these areas during their careers. Lyon envisages a futureworld of career multiplicity, where individuals may have many different typesof role during their working life, building lattice careers rather thanclimbing the traditional career ladder. ‘We will see more fluidity in terms ofhow people navigate across different types of activity,’ he says. ‘Roles arechanging more quickly, and that is driving quicker turnover of skills. That inturn is driving the transformation of how we learn. The ways in which we learnneed to change along with the skills we need to develop.’

职业会计师在他们的职业生涯中至少会对这其中的一个领域产生影响。Lyon设想了一个未来的职业多元化世界，在这个世界中，个人在工作生活中可能会扮演许多不同类型的角色，而不是攀登传统的职业阶梯。“我们可以看见更多的流动性，对于人们在不同类型活动中的航向来说。”他说道，“现在角色变化得很快，这导致技能也迭代得更快。从另一方面来说，这也推动了我们学习方式的转变。我们学习的方式需要随着我们需要发展的技能而变化。”

For example, if new skills quickly become indemand and others become obsolete, individuals will need the capacity to keeplearning. Scheduled traditional learning formats are likely to be increasinglyreplaced with new digitally enabled and workplace-based options that support‘learning in the now’ – meeting the need for rapid access to new knowledge andskills. So although the concept of continuing professional development isalready firmly established in the accountancy profession, it is going to becomemore important.

例如，如果一个新技能很快就有了需求，其他的就会过时，对于个人必须要保持学习的能力。预定的传统学习模式可能会逐渐被新的数字化和基于工作场所的，需要“此刻就学习”的其他选择所替代——来满足快速获取新知识和新技能的需求。所以即使继续职业提升的概念早已经在会计专业中牢固确立，但这一点会变得越来越重要。

In playing their part in building sustainablebusinesses, accountants will still need to apply the seven professionalcompetencies – or quotients – identified by earlier ACCA research. These quotientsinclude the more typical competencies (technical and ethical, intelligence,digital, and experience) as well the softer skills (creative, digital andemotional intelligence). For example, the emotional intelligence quotient couldbecome particularly important in future, through assisting in understanding theviewpoints of wider stakeholders or advocating ethical approaches to theadoption of new technologies.

在发挥自己的作用来建立可持续发展的业务中，会计师将仍然需要运用ACCA早期研究确定的7种专业竞争力，或者说指数。这些指数包括了更典型的能力（技术和道德，智商，数字化，和经验）以及软性技能（创造力，数字化和情商）。例如，情商指数在未来帮助大量股东理解重点或者在采用新技术时鼓励道德化的方法这些场景中，会变得特别重要。

‘These professional quotients are still veryrelevant in this emerging world,’ Lyon says. ‘Accountants will need to applyall their broad skills to have maximum impact in organisations seeking to buildsustainable business strategies and operations. Those who succeed can lookforward to a new world of opportunity and the chance to build brilliantcareers.’

“这些职业指数在这个新兴的世界中依然非常重要。”Lyon说，“会计师需要应用更广泛的技能，通过寻找如何建立可持续商业战略和运营来给组织带来最大化的影响。成功的人总是会期待一个充满机遇的新世界，以及可以创造辉煌职业生涯的机会。”

Sarah Perrin, journalist，本文翻译自ACCA官网

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