EG《道德與治理》知識點：

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.

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