為尋求審計師報告新標(biāo)準(zhǔn)，ACCA啟動在線調(diào)研活動，而為了解決會計行業(yè)內(nèi)存在的人才缺口的問題，IMA近日也創(chuàng)建了一個新的能力危機微型網(wǎng)站和社區(qū)供會計人交流互動。
管理會計師協(xié)會(IMA)開啟了一個新的能力危機微型網(wǎng)站和社區(qū)，旨在提供給不同的會計和金融的利益相關(guān)者，包括專業(yè)人士，學(xué)生，雇員和學(xué)者一個平臺來討論在會計行業(yè)內(nèi)存在的人才缺口的問題并提出潛在的解決辦法。
原文：
The site, which debuted earlier this month, is essentially a call to action, according to IMA president and CEO Jeffrey C. Thomson, to produce a dialogue among accounting associations, employers, students and academia, for what the IMA calling the “competency crisis in accounting.”
“When you take a societal look at this, CFOs and CFO teams are vital to organizational success in both preserving value and creating new value through ethics, internal controls, financial accounting and good, solid accounting practices,” Thomson said in an interview Tuesday. “The concern that we’ve had is that the curriculum at the undergraduate accounting level is not preparing the future accountant for what they’re going to do on the job. When you look at the undergraduate accounting curriculum, for the most part it prepares students for audit jobs, which is a very good way to start your career, but the vast majority of accounting students are going to find their way into business, and they do a whole lot more than audit. They do planning, they do analysis, they do synthesis, they do integration, all the things that are required to both preserve and create new value. So it’s that gap between what accounting educators teach and what’s needed in practice by employers where we want to create some momentum and dialogue across various constituencies. If we all don’t step up, we’re concerned that we’ll continue to have this crisis in the accounting profession.”
One of the recommendations included improving the accounting curriculum taught in schools. The report cited a presentation given at one of the Pathway Commission’s meetings in 2011 and warned, “If the accounting community continues to concentrate on the financial accounting system and not understanding the technology and dynamic business processes that run companies of the 21st century, the accounting profession has the potential to become obsolete.”
“Make no mistake about it, we’re investing resources into this activity,” said Thomson. “The site is attracting people from all different stakeholder groups, and they’re actually spending a fair amount of time on the site; we estimate about three times more than the industry standard in terms of the amount of time they’re on the site, engaging or exploring and perusing. We’re really excited by the potential.”
