ACCA（特許公認會計師公會）全球會長鮑爾•吉爾近日分享了她對全球財會行業未來發展的看法。

鮑爾•吉爾說：“我相信未來十年，在財務報告的準備、內容，以及會計師所需具備的素質等方面，財會行業會有根本性的變化。我們如何適應這些變化帶來的挑戰，將對維護行業的聲譽至關重要。”

她在講話中說：“我們面對的一代人熟悉用直接的文字影音進行在線溝通。人們希望能時時刻刻與全球其他地方的人進行交流。同時，國際會計準則的采用和趨同持續取得進展，美國比以往任何時候都更愿意討論國際財務報告準則。假設我們全球所有企業機構都使用同一財務報告框架，在這樣一個全球實時性媒體時代，我們將如何發布財務信息呢？”

“這對我們目前的把財務報告和帳目印刷出來，以及生產這些文件的行業構成真正挑戰。” 她補充說，“今天會計師的職責很大程度上是關注財務報告數字和對財務表現的評價。我相信大家都同意：這仍然是，也將繼續是財會工作的根本。不過，我們可以設想未來大部分的財務分析工作將通過外包和技術創新而自動地進行。”

“我們已經看到了非財務報告愈加受到重視。我認為這僅僅是長遠趨勢變化的開始，未來對會計師的技能和培訓的要求將被定位于能提供非財務報告這樣的增值服務。在對更廣泛的商業表現進行報告時，明日的財會金融業將需要研究對社會、環境和道德等方面的影響，并就商業表現和前景提供內容更廣的評論和切實的分析及數據。”

在談到明日會計師所需具備的素質時，鮑爾評論說：“ACCA的研究表明，財會金融專業人士的職能將更具戰略性，需要更多的專業技能以適應復雜多變的法律法規環境，并將抽離通才的角色。在保持專業會計師的傳統職能的同時，我們還需要確保我們所提供的培訓符合未來我們將共事和支持的更精明的下一代企業家對財會職能的要求。展望未來，人口的國際流動將不可避免地擴大。因此，我們還必須確保財會行業的全球標準能夠鞏固我們的行業。在增值方面，這些標準應重原則，而不是重規則。

“我相信我們都希望在體現財會行業聲譽的職能方面能避免某些未來高科技要素的入侵。財務報告應反映真實和公平的看法，我們做出判斷和分析的能力不能被選擇打勾等做法取代。我們也不希望看到審計行業對人類智力的挑戰被消除，而僅變成一項在后方進行的合規工作。這樣，只有在科幻小說中才會出現的夢魘將成真— 出現一支由機器人組成的會計師隊伍”。

ACCA global president sets out the future of the profession

ACCA’s (the Association of Chartered Certified Accountants) global president Gill Ball, has set out how she sees the future of the global profession.

Speaking at ACCA’s prestigious London dinner, Gill Ball said: “Over the next ten years, I believe that there will be fundamental changes in how, and on what, accountants report and in what – and who – an accountant is. How we adapt to these challenges will be crucial in maintaining the reputation of the profession.

In her speech she said: “We already face a generation obsessed by immediacy, text, soundbites and online communication. People want to engage with others in all parts of the world on a 24/7 basis. At the same time, progress towards the adoption of, and convergence with, international accounting standards continues apace, with the US closer than ever before to taking IFRS on board. Assuming we get to a point where all entities use one, common reporting framework, how will we deliver financial information which suits the real time media age globally?”

She added: “This will pose a real challenge to our current concept of printed report and accounts, and the industry which goes into producing these well-presented documents. Today the focus of the accountant’s role is still largely on reporting and commenting on the numbers and financial performance. I suspect we would all agree that this remains – and will remain – fundamental to the accountancy work. However, we may be able to conceive of a future in which much of the financial analysis is automated, or generated by outsourced teams, supported by enhanced technology.

“We are already seeing an increased emphasis on non-financial reporting. And I suspect this is just the start of a long-term trend where the skills and training of accountants can be positioned to provide this added value. In reporting on broader business performance, tomorrow’s finance professions will need to look at impact on society and environment and ethical dimensions and in doing this provide a broader commentary and tangible analysis and data on business performance and prospects.

“As this wider reporting becomes ever more important, one of the initiatives of which ACCA can be most proud is its leadership in the promotion of sustainability reporting – both in the UK and across the world. ACCA really has been a pioneer here, with a track record of spearheading thinking in this field for nearly two decades now.”

In looking at tomorrow’s accountant, Ball comments: “ACCA’s own research suggests that finance professionals will continue to become more strategic, require greater specialist skills to reflect complex legislation and will move away from generalist roles. While we need to retain our traditional model of the professional accountant, we also need to ensure our training is relevant to the new generation of financially astute entrepreneurs with whom we shall work and support in the future. Looking ahead, it is also inevitable that people will continue to become even more internationally mobile. As a result, we will need to ensure that global standards in accountancy continue to underpin our profession. But to add value, these standards need to focus on principles, not rules.

“There are elements of a high tech future which I am sure we should all wish to avoid: that is seeing our reputation for reporting on a true and fair view and our ability to use judgement and synthesis replaced by a tick-box approach. We do not want to see an audit profession where the intellectual challenge is removed, making it an exercise in mere back-room compliance. Otherwise we risk realising what must be a science fiction nightmare – an army of robot accountants.”

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