commentary a perspective on the proposed global professional credential（评论的角度提出全球专业证书）.pdfVIP

@2001 American Accounting Association AccountingHorizons Vol. 15 No. 4 December2001 pp. 359-372 COMMENTARY A Perspective on the Proposed Global Professional Credential Robert K. Elliott Robert K Elliott is a PartnerinKPMG LLP. You have no doubt heard ofthe proposed global professional credential, under such placeholder names as XYZ or Cognitor, that would supplement the CPA. At this writ- ing, the AICPA and state societies are in the midst of a program to inform AICPA members sufficiently about the new credential to enable them to determine their inter- ests and vote on whether to pursue the project to conclusion. The purpose of this article is (1) to put the project in the context ofmarket forces affecting the accounting profes- sion and all other knowledge-work professions and (2) to present my view ofthe appro- priate skill set for a holder of the new credential. The need for a new credential is separate from the specific proposal to create one now under consideration. New economic conditions are having profound effects on the knowledge-work professions. As a result, and whether the accounting profession goes ahead with the new credential concept now facing a ballot, one way or another the forces affecting our marketplace will have their effects on the professions opportunities and viability. The validity of the new credential concept must be seen in light of these circumstances. This article is not intended as an indirect entrance into the debate about the new credential, but it does put me squarely in the camp of supporters ofthe multinational initiative. My position is consistent with my part in the initiative from the start. I con- tributed to the projects development. Nevertheless, what I have to say here is broader than most ofthe debat