如何成为2010年的CFO(DOC 42页)

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Foreword

The Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC) explores emerging trends and seeks to represent contemporary best practice in the domain of accounting work concerned with the management of organizations. This is done primarily through a range of publications: annual theme booklets, an annual collection of articles of merit, research studies, International Management Accounting Practice Statements (IMAPS) and guides for practitioners. These publications are available through the IFAC website at www.ifac.org.

Past theme booklets have covered topics like Management Accountancy in the Year 2004 and The Senior Financial Officer in the Year 2005. Such has been the speed of change that these documents describe practice today.

A recent study (No. 11) examined A Profession Transforming: From Accounting to Management. This explored emerging trends from the view of 12 member bodies of IFAC representing six countries. Four of the bodies are specialist associations looking at the field of management accounting; the remaining eight are professional bodies seeking to be more responsive, and more representative, of their members working in management-related roles, in business and public practice.

The study explored the 12 professional associations in varying stages and states of transition to the future and each told their own story to date. The insights and changes they were pursuing individually were collectively indicative of an underlying or imminent transformation in the profession.

This is best summarized by stating that the findings identified that the finance function in organizations was transforming – in terms of a value added managerial focus, its area of organizational involvement, the capabilities expected from it and its leadership (the Chief Financial Officer), the consolidation, elimination or outsourcing of much of its work responsibilities, and the radical reduction of its headcount.