引领变革

About ACCA Weare ACCA(the Association of Chartered CertifiedAccountants), a globally recognised professional accountancybodyproviding qualifications and advancing standards in Founded in 1904 to widen access to the accountancy profession,we’velong championed inclusion and today proudly support adiverse community of over247,000members and526,000future Our forward-looking qualifications, continuous learning and insightsare respected and valued by employers in every sector. They equipindividualswith the business and finance expertise and ethical Guidedby our purpose and values,our vision is to developtheaccountancy profession the world needs.Partnering withpolicymakers, standard setters, the donor community, educators Find out more ataccaglobal.com About this report Organisationsface constant change.Drivers such assustainability requirements, technology, cost optimisationandefficiency are all forcing organisations to changetheir operating models. Yet, leaders find change hard todeliver. Finance leaders have a key role in driving changeacross their organisations. What are the key lessons? Thisreport provides personal insights from nine professionals, Foreword Organisations face substantial levels of change as they alter their operatingmodels: not only to take advantage of developments in technology anddata, but also to create more sustainable business models that address net-zero emission targets while managing stark economic realities. For some Finance professionals play an important role in organisations. They are often the key functionthat interconnects all the others, driving growth and performance. This uniqueness of role meansthat they are also key influencers in driving and supporting change. Playing that pivotal role as achange leader and change agent, as identified in the ACCA / BDO (2023) report that considered Helen Brand OBEchief executive, ACCA This report provides examples from those who are working in this field. It is through practicalstories that we can learn from others. This is a message that is not lost in the world of change Contents Executivesummary ‘People don’t resist change. They resist being changed!’ Peter Senge, senior lecturer, Organisations are continuing to face an acceleration in therate at which they need to change their operating models. The drivers for change are increasing in importance asorganisations look to address transforming their businessmodels in response to changing customer demands,the impact of technology, data and generative artificialintelligence (AI) and finally, and perhaps in the medium- they provide insights and recommendations based uponwhat they have learned. Remembering the human focus,which needs to be aligned to the strategic objectives ofthe organisation, is essential. Without clarity in direction,and relevance to those involved, assisting individuals toembrace the journey is a challenge. Each of us is unique. Few people are natural leaders of change, yet for theCFO being a leader of change across the organisation is afundamental aspect of the role. Finance teams are super-connectors in organisations, having an important reachand scope which embraces all other functions. This createsa new role in supporting a change-enabled culture, one Each of these trends has an impact on finance teams.ACCA’s reportAccounting for a Better World(ACCA 2022)highlighted seven core principles causing change within the The management of change has a reputation aschallenging. It is hard to do well. It takes time. Yet in a The management of change is a psychological process,as several of the interviewees in this report emphasise.Each drawing their own experiences in leading change, The report does not set out a methodology or an approach:indeed, some of the interviewees question the applicability Three key messages from this report nChange is now a constant in organisations.The effective leader embraces this when drivingthe strategic direction and managing the fears.nAccountancy and finance professionals have a keyrole in supporting successful change as their rolespervade much of the organisation. Establishing aculture that delivers agile change is essential.nRespect the differences in how each of us reactsto change and assist each other accordingly.Adjusting to working in a changing world iseveryone’s responsibility. FINANCE TEAMS ARESUPER-CONNECTORS INORGANISATIONS, HAVING ANIMPORTANT REACH AND SCOPEWHICH EMBRACES ALL OTHER Top tipsforleading change 1.1 The context For much of the 2010s and into the early 2020s, manyorganisations have focused upon transformation,3be thatsolely digital in nature or a broader organisation-wideactivity. In 2023 and beyond there are several trends that, 1.Introduction There are substantial geopolitical trends affecting not onlythe organisations themselves but also their supply chains.Economic uncertainties and the increases in cost of capitalthat organisations have experienced in 2022 and 2023 haverenewed the foc