Сафанова фаина юсиевна методика формирования интегрированного отчета специальность 08.00.12 – бухгалтерский учет, статистика диссертация на соискание ученой степени кандидата
An aligned organization | we met our year-end target, which is especially encouraging given the importance of people as our prime asset in delivering value to our customers.
Knowledge of markets and stakeholder needs | we did not meet our year-end target, primarily as a result of falls in scores for the adequacy of information we hold relating to students. Since knowing our customers is the first step in providing the right products and services to them, we have embarked on more robust processes to ensure we have reliable information on all our customer groups.
This includes a new update screen in myACCA, which has already led to over 383,000 records being confirmed or updated.
OUR STRATEGIC PROGRESS | CONTINUEDReCognition statutory recognition. focus is on enhancing the market ACCA is also recognized as an Key performance indicator:
37.4% Other relevant measures:
n 11,789 global media mentions uk. Frc confirms and determines n 21% share of global media voice n 14,264 members of ACCA’s a recognised supervisory body for official LinkedIn pages statutory audit purposes. ACCA is n 28,310 twitter followers Investigation of complaints and any resulting disciplinary action, we ensure that the public can rely on the quality and integrity of the ACCA brand.
completed a review of our entire disciplinary and regulatory processes
ACCA IS A GLOBAL LEADER.With particular reference to independence, fairness, proportionality and the public interest which saw us introduce independent legal advisers to Our disciplinary and regulatory arrangements with effect from January 2013.
Market recognition To achieve our vision, ACCA needs to ensure that its qualifications are recognized by employers across all sectors. We therefore continue to have a strong focus on enhancing market recognition, for example by ensuring the ACCA title is known, respected and in high demand by employers and the business community in general. We are able to deliver this through our markets presence around the world and our focus on the needs of employers.
This year, we have focused particularly on supporting finance transformation – Including the ongoing development of shared service centers – and the cFo’s agenda so we can better understand and respond to future Challenges for the finance function.
Member profile ACCA offers a feeling of community, of family, that is sustainable and accompanies you through your life and career. i believe this is very different from Any other organizations or qualifications you could have. Not only do you benefit from certification As A professional Accountant, you continue the relationship and work with the whole ACCA community.
Meeting the needs of employers Professional, ethical accountants with and what skills they seek in potential framework, highlighting the ten key the complete range of skills required members of the finance team. competencies finance professionals ACCA works to ensure that ethics and professionalism run through the core of our qualifications, with students Required to deal with challenging issues throughout all papers and with one exam paper (P1) dedicated to the issues of The resulting report The Complete governance, risk and ethics. Finance Professional: Why breadth and In order for an individual to become an ACCA member, they must also first complete a Professional ethics module, and to maintain membership must undertake continuing professional development (cPd) to ensure they develop and maintain the knowledge and skills needed in the business environment.
To ensure that ACCA members deliver a consistently high performance for their employers, we have developed a leading-edge cPd scheme, which fully meets standards released by the International Federation of Accountants (IFAc) and which requires them to complete an annual cPd declaration, backed up by evidence, by 1 January Each year.
OUR STRATEGIC PROGRESS | CONTINUEDThe ACCA competency framework – the complete finance professional
INNOVATION24 | ACCA ANNUAL REPORT 2012- Partnerships A global network of accountancy Institute of certified Public Following on from the extensive work partnerships that bring value to Accountants (PIcPA) and the we have undertaken with employers, our global membership. myanmar Institute of certified We have worked to deepen relationships 80 global accountancy partnerships – over the past year. Having built an Face-to-face engagement with learning Successful partnerships are an essential unrivalled network of dedicated providers included dedicated ACCA that we rely on accountancy bodies, Relationship managers, we are able both first-ever conference in the region, learning providers and employers to meet local needs and collaborate to hosted in Bangladesh.
To help create ACCA members and deliver regional and global solutions for Support them throughout their careers. multinational employers.
We further extended our range of accountancy partnerships during the year with particularly notable additions being:
n a global strategic partnership with the Institute of management Accountants (ImA). our wideprofessional opinion on the global ranging agreement focuses on research and insights collaborations, cFo forums, joint chapter events A series of four joint co roundtables and working together to increase awareness and adoption of our respective certifications n new Foundations in Accountancy Joint examination scheme with the Malta Institute of Accountants n a renewed Joint examination scheme with the Institute of chartered Accountants of belize
OUR STRATEGIC PROGRESS | CONTINUEDLeading and shaping the Agenda of the global profession A global programme of research and insights which supports and enhances sustainable business practice.
key performance indicator:
42.4% Of Employers SAY OUR work promotes public VALUE.
n 11,789 global press mentions, 2,460 (21%) for our research and insights work 26 | ACCA ANNUAL REPORT 2012- Corporate reporting – key outputs ACCA supported a uk-wide series of roundtables on integrated reporting, organized by the consultative committee of Accountancy bodies and the International Integrated reporting council. we also undertook a wide ranging survey among us investors on the issues of adoption of IFrs in the disclosures in listed company reports.
environmental accountability – key outputs we participated at the un conference ACCA organized three joint ACCA/ considered how the global financial on sustainable development (rio+20) economic and social research crisis was prompting governments to in brazil including at two side events. council workshops on diversity held seek new forms of financing to support we held a joint event with Aviva on in Delhi, London and shanghai, and sustainable public services, and sustainable stock exchanges with a in partnership with hsbc organized a reviewed how governments in different panel comprising ACCA’s vice president debate in London on diversity in the countries were approaching public and representatives from Aviva, banco boardroom with a panel comprising private partnership (PPP) and private do brazil, the Istanbul stock exchange helen brand, ACCA’s chief executive, finance initiative (PFI) schemes.
and unPrI and also took part in the Russell Picot, hsbc’s group chief In Protecting stakeholder interests in Natural Capital Declarations Roadmap accounting officer, and Pamela SME companies, we looked at how to Account for Nature event with mcIntyre, partner at kPmg uk. different countries are now seeing panelists from the carbon disclosure we also produced a number of reports, running a joint ACCA/ImA report on including two far-reaching publications, The changing role of the CFO and The green economy: pushes and pulls holding a series of cFo-focused events, in corporate China, which created a including our first cFo conferences great deal of interest in the country in Botswana and Uganda, our first and Is natural capital a material issue? regional cFo summit for Asia Pacific, produced in partnership with kPmg hosted in Hong Kong, a series of and Flora and Fauna International. roundtables in Beijing, shanghai and
OUR STRATEGIC PROGRESS | CONTINUED28 | ACCA ANNUAL REPORT 2012-13 | Accounting for the future global virtual conference: In October 2012, we held a week-long virtual conference that explored the role that accountants are playing in building a stronger and investor engagement and corporate contributions to strengthening the reporting. registered viewers came accountancy infrastructure around the from 142 countries, viewing almost world through an increased focus on 22,000 hours of content. consultancy projects. key initiatives ACCA international public sector conference: In December 2012, we n designing the new accountancy held our fourth international public qualification for Singapore, which sector conference on the theme of was launched in June Rebalancing the economy – boosting growth. the conference addressed the various challenges facing government and public sector bodies generally in the light of the prevailing economic climate. eminent speakers at the event included the deputy director for the Institute of Fiscal studies (IFs), the chief economist for the Scottish government and the economist for the Fiscal Affairs section of the International monetary Fund (If).
member profile the best thing About hiring people with ACCA qualifications is that it makes your life very easy – you know what you Are going to get. you know the people that Are coming to your organization… their background… they have been well taught… they Are probably the best you can get in the industry.
Managing director/ Group CEO, best-in-ClAss products And services key performance indicators:
75% STUDENT Satisfaction). the world, placing their preferences at regional customer services managers n 84% of It service level agreements met n 81% of service delivery service level agreements met we developed a student planner app for we know, however, that our web service other relevant measures:
n 74% of members and 70% of students say ACCA provides good customer service n 73% of members and 76% of students say ACCA is easy to do business with online
OUR STRATEGIC PROGRESS | CONTINUEDour people contribution to our strategy. happiness of our employees in (compared with 81% last year).
key performance indicators:
n 652.5 on the best companies index (one to watch organization) employee with the opportunity to take n 62% of employees have the stakeholder information they need key facts:
n 1,083 employees globally n 9.75% voluntary turnover you can find more people and employee engagement metrics in our online corporate social responsibility statement.
32 | ACCA ANNUAL REPORT 2012-13 | member profile bdo And ACCA have similar core beliefs… integrity is Absolute And we need to Act ethically And in the public interest. ACCA members will help the organization And not compromise on integrity or work quality.