会计论文英文参考文献译文及原文 第4页
The increased demand for accounting professionals comes at a time during which the supply of professionals is shrinking. With the aging population, 8,000 baby boomers a day are now turning 60 years old in the U.S. This is taking its toll on the accounting profession.
The American Institute of Certified Public Accountant has noted that by the year 2020, 75 percent of its membership will be eligible to retire. And while there is an increasing number of young people coming into the profession, the simple fact that the younger population is smaller than the boomer generation means there cannot be a one-for-one replacement for those individuals who are leaving the profession. With the backdrop of demand outstripping supply, it is apparent to firms that there is an ongoing talent war in the accounting profession, and no end in sight.
What do firms need to do to attract and retain up-and-coming professionals so that they can continue to meet demand and grow their practices?
As a strategic partner to tax and accounting professionals, CCH set out to find answers to this question by issuing the CCH Young Accounting Professionals Survey to examine the benefits, tools, technology and culture that CPAs with four to seven years of experience want most and to discover how well firms perform in meeting these needs. This population was specifically selected because they are crucial assets to firms that want to grow their business. These professionals have a solid base of experience and are eager to move into the more challenging positions that are both being vacated as baby boomers begin to retire and are being created as new demands on the profession develop.
In summary, the CCH survey found that young CPAs want the tools they need to get their jobs done; they want to be developed professionally and valued and rewarded for their performance; and, while they want to be challenged, they also want balance between work and personal life. None of this is particularly surprising, as these are the things that many professionals want in their careers.
What is concerning is that many young professionals believe that their firms aren’t meeting these needs. Overall Small (1-9 employees) Medium (10-49) Large (50+)
Before looking at the specific attributes that young CPAs find most important, it is helpful to understand why individuals selected public accounting in the first place. The top reason individuals entered the profession was Good Career Opportunities, according to the CCH survey, with 37 percent of respondents citing this as the main reason they became a CPA. Next, a Challenging Work Environment was cited by 20 percent of respondents. Job Stability and Financial Security were each cited by 15 percent of respondents as the reasons they joined the profession. To Make a Difference was cited by 2 percent of respondents and 1 percent cited Opportunity to Travel.
The CCH Young Accounting Professionals Survey looked at four specific areas to gain a better understanding of what young accountants find most important as professionals. These areas are:
1、Firm Infrastructure
2、Firm Culture
3、 Benefits and Compensation
4、 Professional Training and Development
The survey next asked respondents to identify within each specific area, attributes that were of high importance to them. The attributes outlined in the adjacent table ranked as the top three most important offerings to young CPAs.
The CCH survey then asked the CPAs to rank their firm’s performance for numerous attributes in each of the four areas to compare how well firms are meeting young professionals’ needs. Those results follow.
1、Firm Infrastructure Shows Resources Lacking
The top three most important Firm Infrastructure attributes identified by young professionals are: Comprehensive Resources to Get the Job Done (cited by 67 percent of respondents);Access to the Latest Technology to Aid Productivity (cited by 55 percent of respondents); and Investment in Leading Tax and Accounting Software (cited by 48 percent of respondents).
However, fewer than one-half of firms received a “Very Good” rating by young CPAs in delivering on any of these important attributes. Only 39 percent of CPAs highly rated their firm’s ability to provide Comprehensive Resources to Get the Job Done, and only 33 percent reported that their firms were doing a very good job when it came to providing Access to the Latest Technology to Aid Productivity. Firms didn’t do much better in the eyes of young CPAs when it came to making Investment in Leading Tax and Accounting Software, with 41 percent of CPAs rating their firm’s offering as very good.
2、Firm Culture:The Importance of Ethical Leadership, Post Enron
According to the CCH Young Accounting Professionals Survey, the three most important attributes of Firm Culture are: Ethical Leadership Within Firm (cited by 63 percent of respondents); Work/Life Balance/Family-Friendly Policies (cited by 56 percent of respondents); and High-Quality Feedback (cited by 24 percent of respondents).
Overall, more than one-half (55 percent) of CPAs gave their firms a very good rating when it comes to Ethical Leadership. However, firms did not fare as well in demonstrating to employees that their other top needs will be met. Only 38 percent of firms received a very good rating on their Work/Life Balance programs and they fared even worse when it came to giving High Quality Feedback, with only 13 percent of CPAs saying their firms did a very good job at this.
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