IMA创建会计人微型网站和社区探讨“能力危机”

　　为寻求审计师报告新标准，ACCA启动在线调研活动，而为了解决会计行业内存在的人才缺口的问题，IMA近日也创建了一个新的能力危机微型网站和社区供会计人交流互动。

　　管理会计师协会(IMA)开启了一个新的能力危机微型网站和社区，旨在提供给不同的会计和金融的利益相关者，包括专业人士，学生，雇员和学者一个平台来讨论在会计行业内存在的人才缺口的问题并提出潜在的解决办法。

　　原文：

　　The site, which debuted earlier this month, is essentially a call to action, according to IMA president and CEO Jeffrey C. Thomson, to produce a dialogue among accounting associations, employers, students and academia, for what the IMA calling the “competency crisis in accounting.”

　　“When you take a societal look at this, CFOs and CFO teams are vital to organizational success in both preserving value and creating new value through ethics, internal controls, financial accounting and good, solid accounting practices,” Thomson said in an interview Tuesday. “The concern that we’ve had is that the curriculum at the undergraduate accounting level is not preparing the future accountant for what they’re going to do on the job. When you look at the undergraduate accounting curriculum, for the most part it prepares students for audit jobs, which is a very good way to start your career, but the vast majority of accounting students are going to find their way into business, and they do a whole lot more than audit. They do planning, they do analysis, they do synthesis, they do integration, all the things that are required to both preserve and create new value. So it’s that gap between what accounting educators teach and what’s needed in practice by employers where we want to create some momentum and dialogue across various constituencies. If we all don’t step up, we’re concerned that we’ll continue to have this crisis in the accounting profession.”

　　One of the recommendations included improving the accounting curriculum taught in schools. The report cited a presentation given at one of the Pathway Commission’s meetings in 2011 and warned, “If the accounting community continues to concentrate on the financial accounting system and not understanding the technology and dynamic business processes that run companies of the 21st century, the accounting profession has the potential to become obsolete.”

　　“Make no mistake about it, we’re investing resources into this activity,” said Thomson. “The site is attracting people from all different stakeholder groups, and they’re actually spending a fair amount of time on the site; we estimate about three times more than the industry standard in terms of the amount of time they’re on the site, engaging or exploring and perusing. We’re really excited by the potential.”