掃碼下載APP
及時接收最新考試資訊及
備考信息
2021年第一學期澳洲注冊會計師考試EG《道德與治理》知識點:BUSINESS LEADERSHIP CAPABILITIES
BUSINESS LEADERSHIP CAPABILITIES
Professional accountants are well-placed to attain leadership roles within society. These leadership roles may be as a partner in a professional practice, chief financial officer of a large enterprise or on the board of a company or not-for-profit organisation.
Leaders are required to develop the strategy, drive change and align the organisation’s structure, resources and culture with the strategy. Leadership requires vision, energy and drive from the professional accountant, the desire to be strategic and to be a key contributor to the improvement and strategic growth of the organisation. As business leaders, and as professionals, accountants must exercise a high degree of competence and due care, and have a professional obligation to service ideals.
We discussed earlier that professional competence requires not only strong technical accounting skills, knowledge and experience, but also the desire to actively enhance our professional expertise and insights through the acquisition of diverse new skills, knowledge and experience. As the professional accountant enhances their skills, knowledge and experience, they enhance what they can offer society, and in particular their readiness to be leaders in society.
The skills, knowledge and experience of a professional accountant can be broken into the two key categories of technical skills and soft skills. Both are vitally important and it is a mistake to concentrate on one at the expense of the other. Professional capabilities are not simply skills, knowledge nor experience on their own. Rather, professional capabilities arise over a relatively long timeframe through the steady accumulation of all the relevant skills, knowledge and experience. There is no clear definition of when we become professional, but arguably an individual can be regarded as professional when that individual has sufficient capabilities to make complex and difficult professional judgments and effectively advise others in respect of those judgments.
以上就是“澳洲CPA EG 知識點”相關信息,更多CPA Australia資訊請關注正保會計網校澳洲cpa欄目。 2021正保會計網校澳洲cpa課程助您備考,了解詳情>>
更多推薦:
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 免费中文字幕日韩欧美 | 亚洲优女在线 | 91av视频免费观看 | 久久久久久免费 | 久久久久国产视频 | 免费毛片网 | 精品成人av | 欧美精品三区 | 99精品一区二区三区 | 91嫩草精品| 欧美一级黄色免费看 | 99九九视频 | 中文字幕在线一区 | 日韩一区二区三区四区 | 久久免费视频网 | 日韩网站在线 | 久久精品视频网 | 国内精品一区二区 | 久久中文网| 亚洲一区二区网站 | 久艹| 国产精品视频42页 | 国产一区二区在线播放 | 欧美日韩在线综合 | 亚洲免费视频一区二区 | 欧美色图第一页 | 日韩免费精品视频 | 久久日本| 性疯狂做受xxxx高清视频 | 91小视频版在线观看www | 国产精品国产精品国产专区不卡 | 亚洲国产中文在线 | 黄色av免费在线播放 | 亚洲人成网亚洲欧洲无码 | 在线视频综合 | 天堂аⅴ在线最新版在线 | 久久五月天婷婷 | 国产一区二 | 黄色一级片在线免费观看 | 亚洲日本一区二区三区 | 亚洲成人免费电影 |