sábado, 14 de setembro de 2019

«The role of an accountant has evolved over recent years»


«The role of an accountant has evolved over recent years. As Richard Chambers, president and CEO of the Institute of Internal Auditors phrased it at the International Integrated Reporting Council’s global conference in London this year, accountants used to be referred to as the ‘bean counters’, but nowadays they are responsible for nurturing, growing and protecting ‘the bean’ throughout its life.
As such, accountants increasingly provide strategic insights over the value creation chain of the organisation, recognising and promoting the vital importance of a whole range of resources and relationships needed for an organisation to realise its long-term purpose.

At the International Integrated Reporting Council (IIRC), we have categorised these resources and relationships as six capitals that the organisation uses and effects to create value. They include financial, manufactured, human, social and relationship, intellectual, and natural. (...)». Leia na integra.