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: 紧缚调教一区二区三区视频 | 激情网站在线 | 亚偷熟乱区自拍 | 国产综合亚洲精品一区二 | 国产精品v亚洲精品v日韩精品 | 亚洲最新色| 不卡影视 | 国产精品久久久久久久9999 | 一区二区精品在线 | 久久精品小视频 | 91九色网 | 免费看成人av | 国产在线视频一区 | 欧美日韩国产三区 | 欧美aa在线观看 | 国产精品视频不卡 | 麻豆少妇 | 国产精品高清一区二区 | 婷婷av在线 | 久久有精品 | 在线亚洲播放 | 日韩成人毛片在线 | 亚洲国产区 | 国产在线精品一区 | 韩日一级片 | 欧美久久久久久久 | 亚洲一区二区三区在线播放 | 黄色小视频在线免费观看 | 精品国产一区二区三区麻豆小说 | 日本欧美在线 | 国产iv一区二区三区 | 天堂电影在线观看 | 欧美国产精品一区二区 | 97久久久久久久久久久久 | 亚洲精品免费在线观看视频 | 国产欧美日韩精品一区 | 国产精品一区三区 | 中国一级片在线观看 | 欧美午夜一区二区三区免费大片 | 国产一区二区中文字幕 | 国产一级黄色电影 |