Whatever their stage of economic development, all countries, across all sectors, have a workforce supporting the preparation of financial information at an operational level. Timely, credible and reliable financial information is fundamental to successful investment, to effective governance and to the quality of service delivery both by this workforce and by professional accountants that rely on it. CAPA generally refers to this workforce as ‘accounting technicians’, although in many other countries the term accounting technicians (ATs) is not used at all and a different terminology such as bookkeeper, public finance accountant or accounting administrator may be used instead.
Accounting Technicians: Exploring Opportunities for the Profession (2018)
This first publication is written for professional accountancy organisations (PAOs) with an aim to encourage these organisations to consider the importance of ATs in the accounting sector, and whether and how they might create, support, partner, liaise with, or otherwise assist with developing and/or strengthening an AT (or equivalent) cohort within their country. It is designed to assist PAOs increase their understanding of the following aspects:
- The services the AT sector provides
- The business and economic context within which the AT sector operates
- The case for encouraging the AT sector to adopt core professional values and comply with core professional requirements
- Opportunities for PAOs and their members
- Ways of developing and sustaining the AT sector
View: Accounting Technicians: Exploring Opportunities for the Profession | PDF | 29 pages
View: Accounting Technicians: Exploring Opportunities for the Profession | PDF | 56 pages (printer-friendly single-page version)
Accounting Technicians | 2020 Update: Recent Developments
This publication, a follow-up report to the first, identifies key trends and a number of ‘influencing factors’ leading to decisions on if and how the AT sector develops in a particular context. Each influencing factor includes sample questions for PAOs to consider and to drive further conversations.
This second publication also includes nineteen ‘Country Updates’, nine of which are updates to ‘Case Studies’ featured in the first publication (above). The remainder ten updates are from countries not featured previously.
View: Accounting Technicians | 2020 Update: Recent Developments | PDF | 17 pages
View: Accounting Technicians | 2020 Update: Recent Developments | PDF | 32 pages (printer-friendly single-page version)
Note: The Accounting Technicians publications is provided for use and reference at no charge to any professional accountancy organisation and other relevant organisations. However, written permission from CAPA is required to reproduce, store, transmit or make other similar uses of the materials contained in any of the above, both in printed or digital formats and by electronic links. Contact the CAPA Secretariat for permission.