A Anybody can call themselves an ac

A Anybody can call themselves an accoun- tant, but a recognised qualification generally guarantees proper training, experience and professional standards. 5 Most accountants work in-house for companies or organisations in the private, public or voluntary sectors. Those employed by accountancy firms, on the other hand, usually specialise in 10 very specific areas, such as auditing, taxation, insolvency or forensic account- ing. Naturally, each specialism has different training requirements. B Despite the existence of global 15 accounting practices serving global clients, the accountancy bodies that oversee training are almost entirely domestic and serve the needs of their domestic market. C Although the widespread adoption of international accounting standards is miling training easier, taxation is a national issue. Therefore, accountancy training naturally tends to occur at a 25 national level. 'We are not educating accountants to work anywhere in the world, but to work in their own national,' says Jim Sylph, Execu- tive Director of Professional Standards 30 at the International Federation of Accountants (IFAC). D IFAC describes itself as 'the global organisation for the accountancy profes- sion'. It has 2.5 million members from 35 all areas of the profession, belonging to 157 member and affiliated bodies and accountancy associations, from allover the world. E But accountancy training is not just 40 about the initial qualification. The big challenge is keeping accountants up to date in a changing world. To support its members, IFAC sets very broad stan- dards for education programmes, 45 including continuing professional edu- cation and lifelong learning. F The current trend is to emphasise strategy and management over the purely technical subjects, because 50 strategic and managerial skills can give the big global practices a competitive advantage. G In this way, at Pricewaterhouse-Coo- pers (PwC), the concept of the 55 'business adviser' runs right through from newly qualified accountants to partners. This includes skills such as managing teams, and coaching and appraising people. Business and re- 60 lationship skills have huge financial implications. Indeed, they often deter- mine the length oftime that the business relationship between an accountancy firm and its customers exists. H Similarly, global training at KPMG concentrates on values, skills and behaviours. However, KPMG's main strategic focus is the mobility of its workforce, and it views the lack of 70 portability of national qualifications as the main barrier to this. 'It presents chal- lenges within the profession,' says Michael Walby, Senior Training Man- ager at KPMG. 'We need to be able to 75 get our resource to the opportunities, irrespective ofgeographical boundaries. The profession needs to work together across the various institutes to take advantage offuture opportunities.' I 'If you get training right, it can make a significant difference to competitive advantage,' says Ms Kilbride, Assoc- iate Partner for Global Learning at Deloitte. This is especially the case in 85 small or emerging markets that are growing rapidly. They face challenges to consistency and quality because of a rapid influx of people. J According to Mr Blewitt, Chief 90 Executive of the Association of Chartered Certified fccountants (ACCA), increasingly employers want people who can move around the world with a common accounting language 95 and set of standards and ethics. He states, 'There is an inexhaustible demand from developing nations. With a qualified accountancy profession, these countries will continue to be able 100 to attract inward investment and aid from agencies such as the World Bank.

Kết quả (Việt) 1:

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Kết quả (Việt) 2:

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