The changing role of the CFO
ACCOUNTANTS FOR BUSINESS
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或直接用手机淘宝扫描下方二维码This report discusses the future of
the fnance function, and in
particular the future role of the
CFO. It draws on discussions from
the ACCA Accountants for
Business Global Forum, as well as
insights from ACCA–IMA
roundtables held in Shanghai, New
York, Moscow and Zurich in 2012,
which discussed the way in which
the role of fnance leadership is
evolving.
From these, a common set of
views emerged. These included
emerging challenges in the areas
of regulation, globalisation,
technology, risk, transformation,
stakeholder management strategy,
reporting, talent and capability.
This report discusses each of these
in detail.
2010
September 2012
About ACCA
ACCA (the Association of Chartered Certifed
Accountants) is the global body for professional
accountants. We aim to offer business-relevant, frst-choice
qualifcations to people of application, ability and
ambition around the world who seek a rewarding career
in accountancy, fnance and management.
We support our 154,000 members and 432,000 students
throughout their careers, providing services through a
network of 83 offces and centres. Our reputation is
grounded in over 100 years of providing world-class
accounting and fnance qualifcations. We champion
opportunity, diversity and integrity, and our long
traditions are complemented by modern thinking,
backed by a diverse, global membership. By promoting
our global standards, and supporting our members
wherever they work, we aim to meet the current and
future needs of international business.
About IMA
IMA (Institute of Management Accountants), the
association for accountants and fnancial professionals in
business, is one of the largest and most respected
associations focused exclusively on advancing the
management accounting profession. Globally, IMA
supports the profession through research, the CMA
(Certifed Management Accountant) program, continuing
education, networking, and advocacy of the highest
ethical business practices. IMA has a global network of
more than 65,000 members in 120 countries and 200
local chapter communities. IMA provides localised
services through its offces in Montvale, N.J., USA;
Zurich, Switzerland; Dubai, UAE; and Beijing, China.
About Accountants for Business
ACCA’s global programme,
Accountants for Business
,
champions the role of fnance professionals in all sectors
as true value creators in organisations. Through people,
process and professionalism, accountants are central to
great performance. They shape business strategy through
a deep understanding of fnancial drivers and seek
opportunities for long-term success. By focusing on the
critical role professional accountants play in economies
at all stages of development around the world, and in
diverse organisations, ACCA seeks to highlight and
enhance the role the accountancy profession plays in
supporting a healthy global economy.
accaglobal/ri
THE CHANGING ROLE OF THE CFO3
IMA (Institute of Management Accountants) is pleased to partner with ACCA, one of the
world’s most infuential and respected accounting associations, to work towards understanding
the changing role of the CFO team with a series of high profle, in-person forums conducted
around the globe. This understanding will help us deliver products and services to help CFO
teams be more effective and effcient as they step up to the challenges of talent management,
regulation, globalisation and much more.
With opportunity comes challenges, and vice versa. Today’s CFO team is expected to add value
well beyond the traditional roles of cost management, controls and acting as the conscience of
the organisation. These roles are challenging enough, but today’s CFO is expected to work in
collaboration, by serving as the integration hub for key business processes, as a catalyst for
change including business transformation, and as a consultant or trusted business advisor in
helping to create sustainable growth.
We look forward to your input on the views of fellow CFOs around the globe as together we
address and advance the capabilities of the CFO team to help the organisation deliver
sustainable value while protecting investors.
Foreword by Helen Brand, ACCA chief executive
As the global body for professional accountants with almost 600,000 students and members
globally, ACCA is at the forefront of supporting organisations to develop the appropriate
capabilities to transform their fnance functions. As the role of the fnance function evolves, we
also continue to recognise the changing nature of fnance leadership.
Increasingly CFOs will have to deliver on a wide range of fronts: driving a more competitive
fnance function, establishing ever more robust risk management strategies and supporting
their businesses to develop effective strategies for growth while remaining cost competitive.
More than ever before, fnance leaders and the businesses they represent will operate in a
global economy that is signifcantly more volatile, presenting future CFOs with new challenges,
but also new opportunities.
I am delighted that ACCA has collaborated with the Institute of Management Accountants in
preparing this short report on the changing role of the CFO. The report shares current thinking,
but has also been enriched by discussions that have taken place with CFOs across a number of
high profle roundtable events that we have jointly hosted in key locations around the world.
Iwould like to extend my personal gratitude to those fnance leaders who participated in those
events.
Foreword by Jeff Thomson, IMA president and CEOThe outlook for the global economy in the short to medium term is greater uncertainty;
fuctuating energy prices due to surging demand and supply disruptions, large currency
fuctuations, commodity prices rises, public government defcits and cost cutting, infationary
pressures in some countries, and on-going environmental challenges.
All this is taking place against the backdrop ofan inexorable longer term shift of power gravity
from west to east, the growth of Brazil, Russia, India and China (the BRIC countries), which are in
turn facing their own growth challenges, and the rise of new emerging economies. These
macro-economic trends have a signifcant impact on the way in which businesses operate, the
priorities they face, and the strategies they develop to be successful on a global platform.
This is the global environment in which tomorrow’s CFOs will operate. It presents challenges
that they must face, and opportunities they must embrace. This report begins to consider
these challenges by summarising the key issues and priorities that will shape the future role of
the CFO and the future of the fnance function.
The report draws on discussions from a number of high profle CFO roundtables jointly held by
ACCA and IMA in Shanghai, New York, Moscow and Zurich in 2012.I would like to personally
thank those senior fnance leaders who participated in the roundtables for sharing their
observations.
Finally, the report also refects an on-going dialogue from the ACCA Accountants for Business
Global Forum, which brings together fnance leaders representing both ACCA’s and IMA’s
membership around the world to discuss the issues and trends of major signifcance affecting
the role of the CFO and the broader fnance function. I am delighted to presently chair this
forum, and would like to take this opportunity to express my personal thanks to members for
their on-going contribution.
Introduction from Richard Moat
Richard Moat is chief
fnancial offcer of
Eircom Group and
chairman of the ACCA
Accountants for
Business Global Forum
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