如何成為2010年的CFO
| | | |IFAC |January 2002 | |Financial and | | |Management | | |Accounting | | |Committee | | | | | | |The Role of the Chief | | |Financial Officer in 2010 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |Issued by the | | |International | | |Federation of | | |Accountants | | The mission of the International Federation of Accountants (IFAC) is the worldwide development and enhancement of an accountancy profession with harmonized standards, able to provide services of consistently high quality in the public interest. This booklet was prepared by the Financial Management Accounting Committee (FMAC) of IFAC. The mission of FMAC is: o To encourage, amplify and supplement programs that focus on the financial and management accountant, as conducted by IFAC Member Bodies to: o Provide for the development and support of such professionals; and o Build public awareness, understanding and demand for their services; o To provide an international forum for exchange of information regarding current development and emerging issues that shape the management accounting profession. The FMAC welcomes any comments you have on this booklet. Comments should be sent to: Technical Director International Federation of Accountants 535 Fifth Avenue, 26th Floor New York, New York 10017-3610 USA Fax: +1 212-286-9570 E-mail: edcomments@ifac.org Copies of this paper may be downloaded free of charge from the IFAC website at www.ifac.org. Copyright (c) January 2002 by the International Federation of Accountants. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the International Federation of Accountants. ISBN: 1-887464-77-8 FOREWORD The Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC) explores emerging trends and seeks to represent contemporary best practice in the domain of accounting work concerned with the management of organizations. This is done primarily through a range of publications: annual theme booklets, an annual collection of articles of merit, research studies, International Management Accounting Practice Statements (IMAPS) and guides for practitioners. These publications are available through the IFAC website at www.ifac.org. Past theme booklets have covered topics like Management Accountancy in the Year 2004 and The Senior Financial Officer in the Year 2005. Such has been the speed of change that these documents describe practice today. A recent study (No. 11) examined A Profession Transforming: From Accounting to Management. This explored emerging trends from the view of 12 member bodies of IFAC representing six countries. Four of the bodies are specialist associations looking at the field of management accounting; the remaining eight are professional bodies seeking to be more responsive, and more representative, of their members working in management-related roles, in business and public practice. The study explored the 12 professional associations in varying stages and states of transition to the future and each told their own story to date. The insights and changes they were pursuing individually were collectively indicative of an underlying or imminent transformation in the profession. This is best summarized by stating that the findings identified that the finance function in organizations was transforming – in terms of a value added managerial focus, its area of organizational involvement, the capabilities expected from it and its leadership (the Chief Financial Officer), the consolidation, elimination or outsourcing of much of its work responsibilities, and the radical reduction of its headcount. It seemed sensible, therefore, to canvas the views of 10 leading chief financial officers to get them to tell their stories. This theme booklet is the result of that exercise. Once again, the members of FMAC identified leaders in their field across many countries, businesses and public sectors. They agreed that this story would be best described through the facilitation of a leading author, and enrolled the help of Robert Bruce, Accountancy Editor of The Times. The Chief Financial Officers are all from companies with easily recognizable names and with views from North America and Europe, together with countries like Argentina and Hong Kong. We thank them for the time they gave to the interviews, but especially for their candid comments and for sharing their insights. It was encouraging, from an FMAC viewpoint, to note that all of them address the role of the CFO in the strategic direction of their companies. Other notable topics covered included investor relations, acquisitions and the CFO role in corporate governance and risk management. This theme booklet, The Role of the Chief Financial Officer in 2010, tells the story from the individual viewpoints of these CFOs which can be seen in the themes chosen: Developing a Vision for the Future Managing the Information Flow Moving Away from Transactions Treasury Will Take Priority Becoming the Process Owner Part of the Team – But Apart Chief Planning Officer Strategic Changes to the Finance Role Concern About Global Markets The Importance of Communication This rich vein of insights, together with our study of a profession transforming from accounting to management, will fuel the work of FMAC in the coming years. The strategy of FMAC addresses: o Thought leadership in expanding the field of practice known as management accounting; o Sharing of best practice in this field globally; and o Assisting developing countries as they explore the benefits of management accounting. Finally, my thanks to those members of FMAC who organized this project to bring these leading interviews to our attention. This group consisted of: Bill Connell, Director of Risk Management, BOC Group plc; Chris Jackson, Head of the Faculty of Finance and Management, Institute of Chartered Accountants in England and Wales; Gary Luoma, Professor, University of South Carolina; Richard Mallett, Technical Director, Chartered Institute of Management Accountants; Frank Moers, University of Maastricht; and John Morrow, Vice President, The New Finance, American Institute of Certified Public Accountants. BILL CONNELL Chairman Members of the Financial & Management Committee: William Connell, Chair, United Kingdom Santiago C. Lazzati, Argentina David Jeffries, Australia Gerhard Prachner, Austria Dr. Khalid A. Ateeq, Bahrain Raymond G. Darke, Canada Pascal Giraud, France Peter A.M. Sampers, Netherlands Muhammad Aslam, Pakistan Marco Antonio Zaldivar, Peru Zein El Abdin El Boraie Ahmed, Sudan Gary Luoma, United States of America Contents INTRODUCTION An Overview by Robert Bruce, Accountancy Editor of The Times .1 INTERVIEWS The following interviews were conducted by Robert Bruce: Carlos Olivieri: Developing a Vision for the Future Quilmes Industrial, Argentina 3 John Schmoll: Managing the Information Flow Coles Myer, Australia 7 Angela Holtham: Moving Away from Transactions Nabisco, Canada 11 Heinz-Joachim Neubürger: Treasury Will Take Priority Siemens, Germany 15 Jan Hommen: Becoming the Process Owner Philips, Holland 19 Norman Lyle: Part of the Team – But Apart Jardine Matheson, Hong Kong 23 Sten Fornell: Chief Planning Officer Ericsson, Sweden 27 Tony Isaac: Strategic Changes to the Finance Role BOC Group, United Kingdom 31 Iain Lumsden: Concern About Global Markets Standard Life, United Kingdom 35 John Connors: The Importance of Communication Microsoft, United States 39 A couple of insights from two of the Chief Financial Officers interviewed during this project sum up the scale of the change they expect across the next decade. John Connors is CFO of Microsoft. “People will have access to information in a way that they never had in the past,” he said, “which means the premium on communicating financial information will be enormous.” Jan Hommen is global CFO of the electronic giant, Philips. His message was simpler but no less apocalyptic. “T...
如何成為2010年的CFO