印度的全球能力中心：趋势、机遇和人才角色的演变

Foreword. Global capability centres (GCCs) have become one of India’s mostsignificant economic success stories – evolving from cost-efficientback-office operations to high-value, innovation-led strategic hubs. About ACCA. We are ACCA (the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providingqualifications and advancing standards in accountancy worldwide. With over 1700 GCCs in 2023–24 (expected to rise to 2200+ by 2030), India has become theworld’s front office. Emerging as a key growth and employment generator, GCCs are forecastto contribute 2% of India's GDP and generate 2.8m jobs by 2030. Founded in 1904 to widen access to the accountancy profession,we’ve long championed inclusion and today proudly support a diversecommunity of over252,500members and526,000future membersin180countries. Md. Sajid KhanDirector – IndiaACCA A skilled workforce, favourable government policies and improving infrastructure fuel thisgrowth. At its heart lies the finance function. As GCCs mature, the role of finance professionalsis expanding far beyond traditional boundaries. They are no longer just responsible for controland compliance but are leading the organisation’s transformation. Progress will demandcontinuous upskilling, cross-functional collaboration, and a forward-looking mindset. Our forward-looking qualifications, continuous learning and insightsare respected and valued by employers in every sector. They equipindividualswith the business and finance expertise and ethicaljudgment to create, protect, and report the sustainable value deliveredby organisations and economies. A part of ACCA’s public value agenda, this report draws on insights from industry leaders,academics and policymakers to examine key trends shaping GCC growth, the requirements forsuccess, and emerging opportunities for finance professionals. It presents a timely view of thecapabilities and leadership pathways for finance professionals in GCCs. Collaboration is vitalfor this evolving ecosystem to counter challenges and thrive inclusively, so the report specifiesthe key roles of GCCs, policymakers and academia in harnessing opportunities and managingrisks. Finance professionals will enable this transformation. Guidedby our purpose and values,our vision is to developtheaccountancy profession the world needs.Partnering withpolicymakers,standard setters,the donor community,educatorsand other accountancy bodies, we’re strengthening and building aprofession that drives a sustainable future for all. Find out more ataccaglobal.com With a keen focus on reinforcing our purpose as a force for public good, we will continueto collaborate with our strong network of stakeholders across regions to shape future-ready finance professionals. By equipping talent with relevant skills and insights, we aim tocontribute meaningfully to the growth of the GCC sector and its broader impact on India'seconomic development. Contents. Executive summary41.Introduction72.GCC’s growing contribution to economic growth: key trends and growth drivers9Key trends9What’s driving this growth? Key growth drivers103.Running a GCC: Required capabilities14Before and during set-up14Post set-up154.Opportunities for finance professionals and required capabilities16Knowledge-centric capabilities18Solution-centric capabilities18Behaviour-centric capabilities195.Challenges and way forward: What could stall growth and how to stay competitive?23Management and governance-related challenges23Competencies and skills-related challenges23Policy-related challenges24Geopolitical challenges24Role of different stakeholders24Acknowledgements27References28 Executivesummary. Global Capability Centres (GCCs) inIndia have evolved from back-officesupport hubs to global value creators –now leading innovation, technologicaladvancements, and research anddevelopment for global corporations. An offshoot of the Global Business Services (GBS) model,the positioning of GCCs within shared services is fluidand evolving. Sometimes called ‘global in-house centres’(GICs), ‘second headquarters’ or ‘enterprise innovationhubs’, in India GCCs play a key role in managing globaloperations, working closely with teams across the world. GCCs boost economic growth by creating jobs anddriving services exports, being forecast to contribute2% of India's GDP and generate 2.8m jobs by 2030(RBI n.d.). The surge in services exports since 2022 waspartially attributed to GCCs (Bloomberg 2023). In FY24,GCCs generated approximately US$64.6bn in exportrevenue: a 40% increase from US$46bn in FY23; 20,000global leadership roles are projected to be based inIndia by 2030. Political Opportunities for finance professionals areimmense Running a successful GCC requires core businessskills, plus cross-cultural competencies at individualand organisational levels. Finance roles in GCCs have shifted from doing basictransaction-focused accounting to creating value forthe organisation throug