ACCA：2020年流行病趨勢下數字化對財會專業的影響報告（英文版）（66頁）.pdf

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1、MEANINGFUL WORK FOR THE DIGITAL PROFESSIONAL ROADMAP BEYOND THE PANDEMIC 2020 Association of Chartered Certified Accountants and EY Global Services Limited July 2020 About ACCA ACCA is the Association of Chartered Certified Accountants. Were a thriving global community of 227,000 members and 544,000

2、 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. Thats why were committed to the development of a strong global accountancy profession and

3、 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 were a not-for-profit organisation, we build a sustainable global profession by re-investing our surplus to deliver member value and develop the prof

4、ession 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 todays questions and preparing us

5、for tomorrow. Find out more about us at About EY EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to

6、 deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst the next highest bein

7、g Next- generation computing (eg Cloud, Serverless, Edge) at 36% and data technologies at 30%. Over the coming decade, the expectation is for engagement across technologies to approach 90%. nLeaders work at organisations that embrace data: On current adoption across 10 technology clusters, the bigge

8、st difference between leaders in our sample and the rest is in use of data technologies, eg big data, analytics, visualisation 10% more leaders are adopting these than in the overall sample. This was followed by reflecting on the impact of COVID-19 on this digital landscape, leading to the following

9、 conclusions. nDigitisation remains a key priority for the profession: Periodic disruption by technology has been navigated by the accountancy profession through business cycles over the long term and this will continue. The pandemic has, in fact, accelerated digital adoption in areas such as e-comm

10、erce (for reaching clients) and remote working (for reaching staff) that relate directly to maintaining operations. nLeaders work at organisations that outperformed in adjusting their delivery model: 95% of leaders say their organisations are well prepared for using technology for working during the

11、 pandemic. This is against a global average of 74%; with a 62%82% spread across world regions. nFlexible working has been more difficult for those at earlier career stages: On their organisation being well prepared for using technology during the pandemic, scores are nine points higher for those wit

12、h 10+ years of post-qualification experience than for those with less (83% versus 74%). nDigital adoption projects focus on immediate needsfor now: A significant minority (44%) are scaling back on digital adoption projects with a focus on tactical digitisation to keep the lights on as mentioned abov

13、e. But looking ahead over the next five years, only 17% continue to predict scaling back among their top three challenges, which suggests this may not be an enduring structural adjustment. 8 MEANINGFUL WORK FOR THE DIGITAL PROFESSIONAL | EXECUTIVE SUMMARY The above factors have a number of implicati

14、ons for the digital professional seeking meaningful work. nBeware of diving straight into technology and product details, without paying enough attention to surrounding factors (such as delivery models or regulatory implications); in a fast-moving world with risks of technology obsolescence, it coul

15、d turn to a wasted effort. nThere will be a need for professionals who can lead the digital engagement in their organisations as adoption increases over the coming years. Also, COVID-19 seems unlikely to affect the strategic investment in digital projects over the longer term. Examples of job roles

16、relevant to accountancy and finance professionals are included in this report. nOrganisations that are serious about their data strategy are more likely to offer meaningful work, regardless of the specific technology one may be working with. nEvaluate an organisations offer on flexible working, beca

17、use emerging examples of a permanent move to full or substantially remote working, beyond the pandemic response, suggest that this could become an important influencer in shaping ones work experience. nActively reflect on factors relevant to working flexibly, for example, level of face-to-face conta

18、ct that is needed for delivery and progression in a job role, autonomy in planning ones work, the need for guidance on day-to-day basis, or issues such as motivation and engagement. nSeek out organisations that value learning and development. Leaders are 49% more likely to work at organisations that

19、 conducted an employee skills mapping exercise to identify gaps; this was the highest differential between leaders and the sample for control criteria used to pick Leader group. nA sense of purpose is critical for achieving meaningful work with an enduring long-term connection and commitment, and th

20、is often goes beyond financial factors alone. Leaders were 38% more likely to work at organisations that try and understand whether employees find work fulfilling. This was the second-highest measure of differential between leaders and the sample for the criteria used to pick Leader group. nRecognis

21、e the multidisciplinary nature of the digital professional, and the need for a balanced approach that builds digital capabilities alongside technical and ethical skills, commercial acumen, and inherently human competencies such as emotional intelligence, vision and creativity. nPartner effectively w

22、ith experts across multiple domains, for instance data engineers or cybersecurity specialists. Given the specialised nature of technology and the rapidity of technological change, this will be critical as it is not possible to acquire deep expertise in everything. As part of this, consider whether t

23、he organisation model allows for access to multidisciplinary capabilities in a quick, seamless way. ACCOUNTANCY AND FINANCE PROFESSIONALS MUST CONSIDER THE TECHNOLOGY IN RELATION TO DELIVERY MODELS FOR THEIR SERVICES, EVOLVING CONSUMER PREFERENCES, AND REGULATION, AS WELL AS ETHICS AND THE PUBLIC IN

24、TEREST. 9 MEANINGFUL WORK FOR THE DIGITAL PROFESSIONAL | EXECUTIVE SUMMARY The roadmap for the digital professional starts with continual scanning of the digital landscape that goes beyond understanding how an individual technology works. This provides a basis for understanding ones purpose, and for

25、 reflecting deeply on why one wants to work in roles with a high component of digital skills: why working with technology reflects ones interests and values. Once there is clarity on this, the next step is to assess strategic fit with the organisation and to plot a direction of travel that supports

26、learning and development. This involves looking beyond immediate deliverables and understanding how the work fits into the overall picture, for example, the value created for stakeholders and career paths that map to the agenda of those stakeholders. The preceding steps provide the appropriate conte

27、xt for achieving optimum outcomes in the role itself, ie with a proper understanding of the key responsibilities and ways of working for that role. Focusing directly on this step, ie just getting the job done may produce results in the short term but is unlikely to provide an enriching and meaningfu

28、l work experience in the long term. Furthermore, digital professionals must also consider factors in their peripheral vision, beyond digital aspects. The roadmap should be able to withstand unexpected shocks to the system, such as COVID-19, or more well- established trends that are playing out over

29、time, such as a move towards non-linear career paths. FIGURE ES1: Roadmap for the digital professional Delivery modelBusiness model Standards and regulation Society and public interest Technology RECOGNISE FACTORS OUTSIDE DIGITAL Short-medium term, eg COVID-19 | Long term, eg non-linear career paths

30、 BE PURPOSE LED ASSESS STRATEGIC FIT DELIVER OUTCOMES S C A N T H E D I G I T A L L A N D S C A P E 10 THE ROADMAP SHOULD BE ABLE TO WITHSTAND UNEXPECTED SHOCKS TO THE SYSTEM, SUCH AS COVID-19, OR MORE WELL- ESTABLISHED TRENDS THAT ARE PLAYING OUT OVER TIME, SUCH AS A MOVE TOWARDS NON-LINEAR CAREER

31、PATHS. MEANINGFUL WORK FOR THE DIGITAL PROFESSIONAL | EXECUTIVE SUMMARY 11 This report explores the impact of digital on the work of accountancy and finance professionals. It shines a light on critical factors relevant to a future of work that is meaningful and rewarding. In doing so, it sets out a

32、roadmap for preparing to work in a digital age. Introduction Periodic disruption by technology is a fact of life that has been navigated by the accountancy profession through business cycles and over the long term. In previous instances of disruption linked to technological innovation, the professio

33、n has shown itself to be adaptable and to recognise the role of technology in enabling and improving what the profession can offer. The arrival of desktop computers in the 1980s, for example, did not remove the need for professional accountants. In fact, a scan of ACCAs own membership (Figure I1) sh

34、ows that, over the years, membership has steadily increased as a range of technologies have arrived. When spreadsheets were invented in the 1980s, they revolutionised the accounting industry (NPR 2015). About 400,000 bookkeeping jobs in the US were made redundant as a result, but 600,000 accounting

35、jobs were created to work the software, perform more complex calculations, and facilitate the greater number of queries that companies now requested as a result of spreadsheet software. MEANINGFUL WORK FOR THE DIGITAL PROFESSIONAL | INTRODUCTION FIGURE I1: ACCA membership growth and technological in

36、novation RED NUMBERS = # of ACCA members 190419101982199620042017 NOT TO SCALE 8 1,000 25,000 50,000 100,000 200,000 FOUNDING OF ACCA 12 MEANINGFUL WORK FOR THE DIGITAL PROFESSIONAL | INTRODUCTION Two large-scale shifts will also have an effect. The first is that the worlds labour force peaked in 20

37、12, and is now is decline, as population growth rates slow down (World Bank Group 2016). Some commentators, with a focus on asset allocation impact, have suggested that we are at the start of a demographic transition that will increase the bargaining power of labour (eg Nangle 2015). The second is t

38、he growth in the services sector as a share of the whole economy. In the UK, the US and France, this sector now represents 80% of economic activity (possibly a peak level), and 70% in Germany. Even in emerging markets, China and India have started transitioning towards services while their share of

39、manufacturing is below the peaks seen in the richer economies. The services sector is harder to automate, precisely because they involve service. The quality of labour, and its social construction, becomes part of the delivery to the customers; done well, this typically involves soft skills, even em

40、otional labour. There is merit to the assertion that cognitive technologies such as artificial intelligence (AI) and machine learning are fundamentally different but experience so far suggests they also have limitations. Some AI researchers suggest that the gains in AI to date have been rapid becaus

41、e of the specificity of the problems they have been set, and because rapid gains are typically seen in the earlier stages of software development before the costs of complexity kick in. This has led to speculation about whether machine learning can be as autonomously smart as some might believe (Str

42、ickland 2019). Framing the discussion Taking all this into account, there is a case for thinking about how jobs will evolve, rather than retaining simplistic all-or-nothing notions of things staying the way they are or of existing practices vanishing altogether. Things will certainly change. Technol

43、ogies can carry out work previously done by people, they can change how work is organised, and they can change what is involved in doing work (Pettinger 2019). They also create new types of work. Jobs are clusters of tasks, rather than a single one. Technological change makes some tasks redundant, a

44、mplifies the importance of other tasks, and adds completely new tasks to a job. Though there are some tasks within jobs that are easy to automate, the bundle of tasks that make up a job is often much more difficult to unpick. It has been said that tasks are a high-dimensional bundle of activities, t

45、he elements of which must be performed jointly to produce output. For example, flight attendants engage in both interpersonal and physical tasksand managers perform both analytical and interpersonal tasks (Autor and Handel 2009). Both jobs and tasks require complementary skills, including human flex

46、ibility and judgement. For example, during the 1990s, in business process re-engineering, one of the biggest challenges was capturing within formal job descriptions the informal roles that moved tacit knowledge around a business. In general, repeated studies show that, across both cognitive and manu

47、al work, demand for jobs that involve non-routine tasks has been increasing, while demand for those involving routine tasks has been falling. The Pearson/NESTA study validated this hypothesis via a complex model of skills; it used multiple research methods to produce its conclusions (Bakhsh et al. 2

48、017). It found that the jobs which showed future growth were likely to involve high levels of interpersonal skills and social skills, and/or higher-order cognitive skills. Broad-based educational knowledge also seemed to be an asset, perhaps because it would probably underpin the other two. Jobs tha

49、t required psychomotor skills or specific physical abilities were likely to decline. Overall, therefore, this is a more complex area than screaming headlines might suggest. The current wave of technologies such as AI, robotics and blockchain do represent significant shifts, but also the potential for these to significantly augment the effectiveness of professional accountants. The profession can continue to play a critical role if, as before, it engages proactively with these developments and adapts to an evolving environment. SERVICES SECTORS A