【正文】 1 / 42IFACFinancial and Management Accounting CommitteeJanuary 2022The Role of the Chief Financial Officer in 2022CFO20222 / 42Issued by the InternationalFederation of AccountantsThe mission of the International Federation of Accountants (IFAC) is the worldwide development and enhancement of an accountancy profession with harmonized standards, able to provide services of consistently high quality in the public interest. This booklet was prepared by the Financial Management Accounting Committee (FMAC) of IFAC. The mission of FMAC is:? To encourage, amplify and supplement programs that focus on the financial and management accountant, as conducted by IFAC Member Bodies to:? Provide for the development and support of such professionals。 and? Build public awareness, understanding and demand for their services。? To provide an international forum for exchange of information regarding current development and emerging issues that shape the management accounting profession.The FMAC weles any ments you have on this booklet. Comments should be sent to:Technical DirectorInternational Federation of Accountants3 / 42535 Fifth Avenue, 26th FloorNew York, New York 100173610 USAFax: +1 2122869570Email: Copies of this paper may be downloaded free of charge from the IFAC website at .Copyright 169。 January 2022 by the International Federation of Accountants. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the International Federation of Accountants.ISBN: 18874647784 / 42FOREWORDThe Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC) explores emerging trends and seeks to represent contemporary best practice in the domain of accounting work concerned with the management of anizations. This is done primarily through a range of publications: annual theme booklets, an annual collection of articles of merit, research studies, International Management Accounting Practice Statements (IMAPS) and guides for practitioners. These publications are available through the IFAC website at .Past theme booklets have covered topics like Management Accountancy in the Year 2022 and The Senior Financial Officer in the Year 2022. Such has been the speed of change that these documents describe practice today. A recent study (No. 11) examined A Profession Transforming: From Accounting to Management. This explored emerging trends from the view of 12 member bodies of IFAC representing six countries. Four of the bodies are specialist associations looking at the field of management accounting。 the remaining eight are professional bodies seeking to be more responsive, and more representative, of their members working in managementrelated roles, in business and public practice. The study explored the 12 professional associations in varying stages and states of transition to the future and each told their own story to date. The insights and changes they were pursuing individually were collectively indicative of an underlying or imminent transformation in the profession.This is best summarized by stating that the findings identified that the finance function in anizations was transforming – in terms of a value added managerial focus, its area of anizational involvement, the capabilities expected from it and its leadership (the Chief Financial Officer), the consolidation, elimination or outsourcing of much of its work responsibilities, and the radical reduction of its headcount. It seemed sensible, therefore, to canvas the views of 10 leading chief financial officers to get them to tell their stories. This theme booklet is the result of that exercise. Once again, the members of FMAC identified leaders in their field across many countries, businesses and public sectors. They agreed that this story would be best described through the facilitation of a leading author, and enrolled the help of Robert Bruce, Accountancy Editor of The Times.The Chief Financial Officers are all from panies with easily recognizable names and with views from North America and Europe, together with countries like Argentina and Hong Kong. We thank them for the time they gave to the interviews, but especially for their candid ments and for sharing their insights. It was encouraging, from an FMAC viewpoint, to note that all of them address the role of the CFO in the strategic direction of their panies.Other notable topics covered included investor relations, acquisitions and the CFO role in corporate governance and risk management.This theme booklet, The Role of the Chief Financial Officer in 2022, tells the story from the individual viewpoints of these CFOs which can be seen in the themes chosen: Developing a Vision for the FutureManaging the Information FlowMoving Away from TransactionsTreasury Will Take PriorityBeing the Process OwnerPart of the Team – But ApartChief Planning OfficerStrategic Changes to the Finance RoleConcern About Global MarketsThe Importance of Communication5 / 42This rich vein of insights, together with our study of a profession transforming from accounting to management, will fuel the work of FMAC in the ing years. The strategy of FMAC addresses:? Thought leadership in expanding the field of practice known as management accounting。? Sharing of best practice in this field globally。 and? Assisting developing countries as they explore the benefits of management accounting.Finally, my thanks to those members of FMAC who anized this project to bring these leading interviews to our attention. This group consisted of:Bill Connell, Director of Risk Management, BOC Group plc。Chris Jackson, Head of the Faculty of