设定目标，推动财会职业发展（英文版）.pdf

Purpose and the profession:the global challenge of improving upward mobility The Association of Chartered Certified AccountantsJanuary 2018About this reportThis report explores the global challenge of improving social mobility and the role of professional accountancy in making it happen. About ACCA ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants, offering business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management.ACCA supports its 200,000 members and 486,000 students in 180 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. ACCA works through a network of 101 offices and centres and more than 7,200 Approved Employers worldwide, who provide high standards of employee learning and development. Through its public interest remit, ACCA promotes appropriate regulation of accounting and conducts relevant research to ensure accountancy continues to grow in reputation and influence. ACCA is currently introducing major innovations to its flagship qualification to ensure its members and future members continue to be the most valued, up to date and sought-after accountancy professionals globally.Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. More information is here: accaglobalHealthy and prosperous economies are ones that build equitable and thriving societies. They are places of equal opportunity, where people know that they are able to access opportunities regardless of their background. Over the last generation, the world has become a more prosperous place for many people. But today, with inequality rising and more and more people feeling left behind, it is becoming clear that our economies are not focused enough on striving to deliver for everyone. This is a problem that impacts us all and demands our attention. And it is why an unwavering focus on improving social mobility is more important than ever.Improving the ability of people to access opportunities regardless of their background must be a core tenet of government action and a key business priority and not just because it is the right thing to do. The business case for improving social mobility is clear. A more diverse workforce is better equipped to make decisions. It also better reflects the societies in which it operates and the customers and clients with whom it interacts. In todays interconnected and complex global economy these attributes matter more than ever. The accountancy profession has a key role to play in opening up access to opportunities and in so doing play its role in building healthy and prosperous economies where people of all backgrounds are able to flourish.Progress is being made to make more people aware that professional accountancy is a career choice that is open to them and to remove artificial barriers to progression. These range from building more ways to support people throughout their studies and their careers, to changing how people are hired and promoted so that employers can access wider talent pools and to eliminate unconscious biases.ACCA was founded in 1904 for the very reason of opening up access to professional accountancy. We remain committed to open access today and are determined to play our part in improving social mobility and contributing to building a more equitable future for all.Helen Brand OBEChief executive ACCA3ForewordContentsIntroduction 51. The new world contours 6Unequal access to opportunities 8Economic good times 9Turbulence and technology 102. The professions and social mobility 12Professional accountancy and social problems 12Spotlight on the UK accessible accountancy 133. Tangible steps for professional accountancy 14ACCA and social mobility 164. ACCA member and student survey 17Global map of respondents 18Social mobility matters 19Starting out in professional accounting 19Parent or guardian education 20Parent or guardian employment 21Survey conclusions 22Appendix 23 References 33Over the last generation, as the economies of countries around the world have grown, changed and become more interconnected, the opportunities they create for growing populations have also changed. The access an individual has to these opportunities determines their ability to live well, prosper and thrive in the modern world.5IntroductionHelping people, regardless of their background, to live well and to have the chance to improve their fortunes and live rewarding lives ought to be the responsibility of all actors in society that can influence it. This means not only governments but also extends to business. But why must making opportunities available to everyone, regardless of their background, be the driving force behind all those who could make this happen? Firstly, because, despite impressive gains over the last generation, many countries have a long way to go to ensure that their least well-off citizens have the tools they need to live well. More must be done to address this across many spheres. Actively ensuring that people can access opportunities, regardless of their background, is critical to creating prosperity. Secondly, it is because economic growth that is not inclusive restricts countries ability to fulfil their true potential for generating enduring, broad-based prosperity for their citizens. For governments, creating the enabling conditions for accessible opportunities, free of artificial barriers, to proliferate will increase the number of people able to live well, prosper and thrive, thereby enriching society. This same logic applies equally to businesses. Financial success alone only narrowly defines corporate value creation. It fails to capture the multidimensional nature of activities through which a business contributes value to society and the wide range of stakeholders with which it interacts. Thirdly, for business, it is not just that its purpose and its contract with customers, other stakeholders and society its licence to operate go beyond making profits. A more socially diverse business is one that is equipped to make better decisions. Examples abound demonstrating that the complexity and volatility that characterise todays global economy can be best navigated by those that value diversity this includes diversity of socioeconomic background. Greater diversity has been demonstrated to improve decision making (McKinsey, 2018). It has been shown to increase innovation (BCG, 2017). It also builds better organisational performance (Farrington, 2017). Hence it is imperative that the private sector actively generates meaningful employment opportunities and makes them accessible to people, regardless of their background, removes artificial barriers and publicly makes the case for more diversity and inclusion as an essential part of the DNA of business and related government policy.Over the last generation, the global economys growth has made many people better off than their parents generation. This has happened across a number of critical areas. In recent decades the share of the worlds population living in extreme poverty has fallen fast (see Fig. 1.1). Global literacy rates have increased (see Fig. 1.2). Other indicators that together make up quality of life, such as income, have risen in many countries around the world. This progress can be seen in the global rise of the United Nations Development Programs Human Development Index (UNHDI) a composite measure designed to reflect peoples capabilities, bringing together a summary of average achievement in key dimensions of human development: a long and healthy life, being knowledgeable and have a decent standard of living (see Fig 1.3).At a global level, more people than ever before have been able to gain skills and use these skills to access opportunities in modernising economies that are growing.1. The new world contours61 Extreme poverty is defined as living with per capita household consumption below 1.90 international dollars per day (in 2011 PPP prices). International dollars are adjusted for inflation and for price differences across countries.No data20%30%40%50%60%70%80%85%90%95%Source: Share of population living in extreme poverty by world region PovcalNet World Bank; Our World In Data: ourworldindata/extreme-poverty/FIGURE 1.1: Share of population living in extreme poverty, by world region1FIGURE 1.2: Literacy rate by countrySource: Literacy rate for the entire population, CIA Factbook 2011. Our World in Data Literacy rate by country, 2011 ourworldindata/grapher/literacy-rate-by-country60%50%40%30%20%10%0%Sub-Saharan AfricaSouth AsiaWorldLatin America and the CaribbeanEast Asia and PacificEurope and Central AsiaMiddle East and North Africa1987 1990 1995 2000 2005 2010 20137Purpose and the profession: the global challenge of improving upward mobility | 1. The new world contoursAlthough quality of life can be said to have increased for large parts of the world, many are still denied the opportunities for living well. And at a level down from a birds eye, absolute view of the world, where some countries are now richer and others remain poor, there are still entrenched inequalities within countries rich and poor, advanced and emerging, that stop people from living fulfilled lives. Some are still able to prosper more than others. Around the world, in some places faster than others, income growth of the now well known top 1% (and perhaps less well known top 0.1%) have outpaced income growth of the rest of a countrys population. And so while incomes have risen around the world, a larger share of gains have been concentrated within a small fraction of people at the top of the income ladder (see Fig 1.4). In Asia, for example, the IMF found that income inequality, measured by the gini co-efficient, rose in 15 countries from 1990 to 2013 (IMF 2016). Furthermore, work is not working for everyone. Despite gains in employment and incomes, the security of work around the world is changing. For example the International Labour Organization (ILO) estimates that almost 900 million South Asians are in vulnerable employment and that globally 730 million workers make just $3.10 per day (ILO, 2018). While incomes have risen around the world, a larger share of gains have been concentrated within a small fraction of people at the top of the income ladder. Source: United Nations Development Programme; Our World in Data Human Development Index, 1980-2013 maxroser/roser/graphs/HDI_byWorldRegion_Since1980_UNDP/HDI_byWorldRegion_Since1980_UNDP.htmlFIGURE 1.3: Human Development Index by world region, 1980-2013FIGURE 1.4: Global income growth and inequality, 19802016Source: World Inequality Report, 2018; Data in chart from Table 2.1.1 Global Income Growth and Inequality, 19802016 wir2018.wid.world/part-2.html l Full populationl Bottom 50%l Middle 40%l Top 10%l Top 1%l Top 0.1%Europe26% 34% 58% 72% 76%US/CandaWorld40%5% 44% 123% 206% 320%63%94% 43% 70% 101% 133%60%0.740.700.650.600.550.500.450.400.350.32Latin America and the CaribbeanEurope and Central AsiaEast Asia and PacificArab StatesSouth AsiaSub-Saharan AfricaLeast developed countries1980 1995 2000 2005 2010 2013Human Development Index (HDI)199019858Purpose and the profession: the global challenge of improving upward mobility | 1. The new world contoursUNEQUAL ACCESS TO OPPORTUNITIESInequalities exist across many spheres and while income differences provide a useful way of determining who can access what, there are other inequalities that combine to produce this broader imbalance. An unequal availability of access to opportunities is one of them. This can be based on a combination of interrelated factors, including how wealthy a person is and how much income they earn relative to others. But it can also be down to what gender they are, where they live and whether their personal connections can help them to secure a particular career opportunity.These sticky, sometimes invisible, impediments are often inherited through parents and concentrated in the same groups, creating multiple barriers to accessing opportunities. For example, a lack of good public healthcare for a family might increase time spent away from learning and be combined with a dearth of quality schooling in a geographic area. This can impede the individuals access to employment opportunities owing to a lack of skills that prospective employers could value. This may be further compounded by a lack of personal connections, compared with others who are competing for the same opportunities. Inequality can also exacerbate social mobility. The Great Gatsby Curve (see Fig 1.5), devised by economist Miles Corak, demonstrated that intergenerational mobility was worse in countries with higher inequality for a number of reasons. For example, lower incomes for the less well off meant that they could access fewer opportunities. It also could mean less influence in shaping policies that might benefit those on lower incomes (Corak, 2013).FIGURE 1.5: The Great Gatsby CurveSource: Corak, 20130.50.40.30.20.1Generational earnings elasticity (less mobility g)20 25 30 35Income inequality (more inequality g)ItalyFranceUnited StatesGermanySwedenNorwayDenmarkNew ZealandFinlandCanadaJapanAustraliaUnited KingdomAbsolute vs relative mobilityThere are two types of intergenerational social mobility: absolute mobility that measures whether (and by how much) living standards have increased or the extent to which people do better than their parents, and relative mobility that refers to the extent to which an individuals chances depend on their parents education, class or income. Social mobility can be measured in terms of education, occupational status, individual earnings or household income.Source: OECD, 2017GDP per capita (international-$)$20,000 $40,000 $60,000 $80,000 $100,000Share of urban population0%20%40%60%80%100%ChinaIndiaUnited StatesIndonesiaBrazilPakistanNigeriaRussiaJapanMexicoPhilippinesEthiopiaGermanyIranThailandFranceItalySouth AfricaTanzaniaSouth KoreaColombiaUkraineKenyaArgentinaPolandUgandaIraqGhanaAustraliaSri LankaRomaniaRwandaGreecePortugalCzech RepublicHaitiBurundiAustriaUnited Arab EmiratesIsraelSwitzerlandHong KongJordanSingaporeNorwayIrelandNew ZealandCongoUruguayKuwaitLatviaSloveniaQatarTrinidad and TobagoMauritiusCyprusDjiboutiMacaoLuxembourgBruneiBahamasIcelandBarbadosArubaGrenadaTongaAntigua and BarbudaSaint Kitts and NevisNauruCaribbean small statesn African Asian Europen North American Oceanian South America9Purpose and the profession: the global challenge of improving upward mobility | 1. The new world orderECONOMIC GOOD TIME