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Visionary : The CPAs New Role
Oleh:
Carlozzi, Catherine L.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 185 no. 1 (1998)
,
page 44-48.
Topik:
cpa
;
visionary
;
CPA
;
role
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.5
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The discourse about how rapidly the world is changing and the need to retool ourselves for the Age of Information has become so ubiquitous, there's a tendency to regard it as white noise. Too many of us tune it out, choosing from a ready store of rationalizations that betray hints of denial, inertia, overconfidence, helplessness or fear : "It won't really affect me. I'll be retiring in 10 years." "I'm too busy keeping up to stop and think about the future right now." "I'm adaptable. I'll just roll with it." "What can I do? No one can control the future!" "I'm too old to learn all that difficult new computer stuff." Do any of these sound familiar ? There's danger in defense mechanisms and studied deafness. Eisenhower's observation is as true for everyday people as it is for five - star generals and presidents. And it applies to entities - professions, businesses, industries, governments and other organizations - as well as individuals. Right now, the CPA profession is at a well - documented junction in the tracks of its history. For more than a hundred years, CPA s have delivered unique value to the public and the constituencies they serve, earning trust and respect. But the tracks have become less smooth of late. The profession is aging as fewer and fewer bright young people opt to become CPA s. The audit and other traditional services have become mature products and businesses are seeking faster, better and cheaper sources of a broader scope of information. Value is migrating upstream to higher level services. Competition from non - CPA s is increasing. Information technology has changed the environment in which CPA s work, the way they work and how people use their services. Although in some ways it has become a source of competition, it has also vastly expanded business opportunities for CPA s. The choices the profession faces are clear : (1) Lay down on the tracks and wait to be run over. (2) Choose the tracks that continue on in the same direction, hoping the future will head that way and there will be a choice of seats on board. (3) Figure out which tracks the future is most likely to take at the junction, clear and repair them, oil the switch and reserve first - class seats. In developing the CPA Vision Project, the profession's leadership has opted for the third choice. And it has invited all members to write their own first - class tickets on the train of the future.
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