未来世界的CFO（英文）

THE CFO OF THE FUTURE© 2020 Association of Chartered Certified Accountants, Institute of Management Accountants September 2020About ACCA ACCA is the Association of Chartered Certified Accountants. We’re a thriving global community of 227,000 members and 544,000 future members based in 176 countries that upholds the highest professional and ethical values. We believe that accountancy is a cornerstone profession of society that supports both public and private sectors. That’s why we’re committed to the development of a strong global accountancy profession and the many benefits that this brings to society and individuals.Since 1904 being a force for public good has been embedded in our purpose. And because we’re a not-for-profit organisation, we build a sustainable global profession by re-investing our surplus to deliver member value and develop the profession for the next generation.Through our world leading ACCA Qualification, we offer everyone everywhere the opportunity to experience a rewarding career in accountancy, finance and management. And using our respected research, we lead the profession by answering today’s questions and preparing us for tomorrow.Find out more about us at www.accaglobal.comAbout IMA® (Institute of Management Accountants) IMA®, named the 2017 and 2018 Professional Body of the Year by The Accountant/International Accounting Bulletin, is one of the largest and most respected associations focusing exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA® (Certified Management Accountant) and CSCA® (Certified in Strategy and Competitive Analysis) programs, continuing education, networking and advocacy of the highest ethical business practices. IMA has a global network of more than 125,000 members in 150 countries and 300 professional and student chapters. Headquartered in Montvale, N.J., USA, IMA provides locally based services through its four global regions: The Americas, Asia/Pacific, Europe, and Middle East/India.For more information about IMA, please visit www.imanet.orgTHE CFO OF THE FUTUREThe chief financial officer (CFO) has a fundamental role in leading the finance team across an entity. Yet is it a role that is seeing a fundamental evolution and the need to develop the next generation of CFOs is becoming a challenge for many.In this report we explore the changing nature of the role and the skill sets needed to be proficient in it. We consider how these are changing and how we need to ensure that we have appropriate development paths in place for those aspiring to be CFOs and those who are already CFOs themselves.The report is based upon a survey of 1,152 ACCA and IMA members, together with non-member CFOs and chief executives, that was undertaken in June 2020, as well as several virtual roundtables that were conducted at the same time.Locationn United Kingdom, 14%n USA, 11%n Turkey, 7%n Singapore, 7%n mainland China, 6%Sectorn Vietnam, 6%n I