TEST

TECH PRACTICES

DEVELOPING DATA FLUENCY
BY RAEF LAWSON, CMA, CSCA, CPA,
CFA, CAE, AND DANIEL SMITH, CMA

Much like studying for a certification exam, are worried that technology will eliminate their
gaining proficiency in coding and the data jobs, with those doing general accounting func-
tions most concerned.
Yenvironment is a step-by-step process.
ou’ve probably been reading and hearing WHERE TO START
a lot lately—including here in Strategic Many of us are midcareer (or later). We’ve proba-
Finance—about the Digital Age and how bly spent quite a bit of time becoming proficient
it’s changing the management account- in Excel or a similar spreadsheet product so that
ing profession. When we consider the we can do our jobs well. We may have expanding
profession as a whole, there is a brilliant job responsibilities or be working in a downsized
future if we decide to seize the opportu- environment, which keeps us busy. Yet we read
nity. For many years, the aspirational articles (perhaps overblown) proclaiming that
vision has been the evolution of the pro- “Excel is dead,” think about the IT skills we pos-
fession from one with a focus on the sess, and wonder what the impact of that might
compilation and reporting of accounting be on our future.
information to one where management
accountants are strategic business part- Young people or those early in their careers
ners with a seat at the senior manage- aren’t immune to the impact of changing tech-
ment table. For many companies, the need to nology, nor are they always well prepared for the
devote resources to the more traditional core evolving practice environment. It’s no secret that
reporting responsibilities of finance has pre- accounting programs at colleges and universities
cluded, or at least impaired, this transformation. are scrambling to keep up with the pace of
Technological advances can help this change change in information technology (IT). For too
take place. It’s freeing the finance function from many programs, the IT content consists of
the need to perform rote, repetitive tasks, requiring students to learn QuickBooks and gain
enabling it instead to better support decision proficiency in Excel.
making and assist in strategy formulation and
implementation. And technology will provide the The bottom line is that, regardless of where
finance function with the ability to use organiza- we are in our careers, many of us may be ill-
tional data to provide greater insights into the prepared to succeed in the future. Worse still, the
business, unlocking enterprise value and skills we need may seem impossible to obtain,
empowering finance professionals to become and we don’t even know where to start.
true business partners.
Yet you’ve likely heard also about how tech- That need not be the case. As “How to Master
nologies like RPA (robotic process automation) Digital Age Competencies” (see p. 30) suggests,
and AI (artificial intelligence) are eliminating learning the necessary skills is more feasible
accounting and finance jobs, especially routine, than you may realize. By completing the 40 to
entry-level ones. You may also be wondering 80 hours of study detailed in that article, CMAs
how all this will impact you and your career. You and other financial professionals can obtain the
wouldn’t be alone: A recent IMA® (Institute of competencies required to adapt to the modern
Management Accountants) survey found that workplace.
42% of management accounting professionals

68 / STRATEGIC FINANCE / September 2018

2019 - )87( ‫العدد‬ 08

instead of proactive implies that these organizations lack lack of staffing resources and competing priorities. Clearly,
the ability to predict trends or to turn customer data into the four essential elements needed for companies to
useful insights that can be used to enhance the organiza- develop advanced analytical capabilities—data-savvy peo-
tion’s business. ple, quality data, state-of-the-art tools, and organizational
intent—are interrelated.
3.A commitment to collecting and using data from both
internal and external sources to support analytics 6.Alignment of analytics efforts throughout the organ-
efforts. To harness the potential of leading-edge analytics, ization. Responsibility for analytics can reside in var-
organizations need to utilize a wide variety of data sources. ious parts of an organization. It has been argued that CFOs
This is especially true when it comes to strategy develop- should “own” analytics as they are regarded as impartial
ment and execution. In this regard, about half of organiza- “guardians of the truth.” Most companies seem to agree,
tions use data from both internal and external sources. Of with finance being an owner (although often not the sole
concern is that the other half of organizations are only owner) of analytics. Other popular options include analyt-
using internal data, only using data to validate strategy ics being owned by IT, a dedicated analytics group, or
post-execution, or (in a few cases) not using data at all! operations, or having each department independently
Using a wide variety of data sources yields better insights. maintaining its own analytics capabilities. Of course, these
Organizations that truly want to derive value from their options aren’t mutually exclusive, with a variety of possible
data must be comfortable with complexity and remain flex- combinations, the most popular being analytics jointly
ible enough to respond to what the data tells them. owned by finance and IT.

4.Using both monetary and nonmonetary rewards to The benefits of implementing a data-driven culture are
promote analytical decision making. Slightly more clear–organizations possessing such cultures more effec-
than half of organizations use incentives to promote ana- tively perform key business processes such as strategy for-
lytical decision making. These can be monetary, nonmon- mulation and performance evaluation. In implementing
etary, or both. Yet nearly half of organizations aren’t doing such a culture, establishing processes and incentives that
so. This may be a mistake: The use of incentives is key to support analytical decision making (i.e., organizational
conveying the importance of developing enhanced analyt- intent) is critical.
ics capabilities throughout an organization. Those that do
believe in the importance of developing such capabilities Our forthcoming study identifies the organizational fac-
are more likely to create the appropriate culture by provid- tors that are keys to establishing a data-driven culture.
ing incentives to their employees. When deciding to venture along the path of implementing
leading-edge analytics, evaluate the extent to which the six
5.Willingness to adequately provide resources to the factors discussed above are present in your organization.
analytics efforts. Organizations often are facing By ensuring that they are, you can improve the chances of
resource challenges concerning the development of successful implementation and achieving the competitive
enhanced analytics capabilities. By far, the most frequently benefits that come with being data-driven. SF
cited challenge is the ability to find staff with the necessary
skill set. The next most common resource challenge is Raef Lawson, Ph.D., CMA, CSCA, CPA, CFA, CAE, is professor-in-
budget. A third challenge, related to the previous two, is a residence and vice president of research and policy at IMA. You can
reach him at (201) 474-1532 or [email protected].

December 2018 / STRATEGIC FINANCE / 61

2019 - )87( ‫العدد‬ 07

TECH PRACTICES

PREPARING TO COMPETE
IN THE DIGITAL AGE

BY RAEF LAWSON, CMA, CSCA, CPA, CFA,
CAE

Organizations are increasingly implementing paid to the fourth factor–organizational intent.
data-driven cultures, and their success Yet this last factor might be the most important
of the four. An organization committed to the
Tmay depend on six key factors. goal of being data-driven will work to develop
he Digital Age is upon us, and it brings the people, data, and tools needed to accomplish
with it challenges and opportunities for that objective.
businesses. Using advanced analytics,
businesses are able to glean new insights Becoming a data-driven organization requires
from their data. The collection, assess- creating structures, processes, and incentives to
ment, interpretation, and use of data are support analytical decision making. It requires
enabling companies to create new busi- the organization to resolve to be data-driven and
ness models and make existing ones define what it hopes to accomplish through the
more efficient. Most organizations now use of Big Data and analytics. The top leadership
believe that enhancing their digital and of the organization needs to describe how ana-
analytical capabilities is critical to their lytics will shape the business’s performance.
continued success and survival.
Yet a forthcoming study by IMA® IDENTIFYING KEY FACTORS
(Institute of Management Accountants) While many organizations are striving to imple-
found that implementation of leading-edge ana- ment a data-driven culture, success isn’t assured.
lytics remains very much a work-in-progress for Achieving this goal requires that certain elements
most organizations, with few having completely be present. Our study identifies six key factors
executed their goals in analytics techniques and for successfully establishing a data-driven
technologies. Reasons for this include the wide organizational culture.
variety of technologies that are being adopted,
the varying stages of maturity of those technolo- 1.Having the right tone at the top. Setting the
gies, and the benefits that can be realized by right tone at the top is critical for most orga-
each technology, among others. nizational initiatives, and this includes develop-
ing a data-driven culture. In most organizations,
BECOMING DATA-DRIVEN executives are championing the use of leading-
There are four essential elements in establishing edge analytics, although in some companies the
a data-driven organization. These include data- initiative is being led from the bottom up, with
savvy people, quality data, appropriate tools, and various departments being first to embrace it.
processes and incentives that support analytical
decision making. IMA’s study finds that organiza- 2.Having strategies for the effective use of
tions attempting to adopt leading-edge analytics technology. The ability to use leading-edge
often face challenges in each of these dimen- analytic techniques effectively is important for a
sions. The result is an inability to effectively sup- variety of reasons. Companies whose decision
port managerial decision making through the use making is reactive to the competition are less
of analytical technologies. likely to have developed strategies for the effective
use of techniques and technologies. Being reactive
Much of the focus on implementation of
advanced analytics has been on the tangible ele-
ments of a successful data-driven organization
(people, data, and tools). Less attention has been

60 / STRATEGIC FINANCE / December 2018

2019 - )87( ‫العدد‬ 06

ETHICS

aware that other people quests are accepted, it’s a IMA University. Good people do
were getting raises and short slide down the ethi- act unethically, most often
bonuses, and they were cal slippery slope, where it ETHICS not because they con-
achieving their goals by cre- becomes difficult to HELPLINE sciously decided to do so
ating fake accounts, so pre- reclaim the moral high but because they didn’t
sumably well-intentioned road if and when addi- For clarification of how the consider the ethical con-
people all started doing the tional requests are made,” IMA Statement of Ethical tent or implications of the
same thing and it became Mintz says. “Sometimes a Professional Practice issue at hand, their duties
the norm.” superior might apply pres- applies to your ethical to others, and the conse-
sure to go along with dilemma, contact the IMA quences of their actions,
EARNINGS MANAGEMENT financial wrongdoing and Ethics Helpline. she explains.
rationalize it to the
Pressure imposed on accounting or finance pro- In the U.S. or Canada, dial Professionals are sus-
finance and accounting fessional by saying, ‘This is (800) 245-1383. In other ceptible to self-interest and
professionals to make the way things are done countries, dial the AT&T USA other biases. “Everyone
financial statement num- around here’ or playing the Direct Access Number from thinks that they are ethical
bers look better than reality loyalty card and making a www.usa.att.com/traveler/ and objective and therefore
is the primary cause of veiled threat about losing a index.jsp, then the above don’t have to concern
unethical earnings manage- job. number. themselves about being
ment, says Steven Mintz, a tripped up by biases and
professor emeritus of “The professional being The IMA Helpline is designed conflicts of interest,”
accounting at California pressured might reason, to provide clarification of Tsahuridu says. “Profes-
Polytechnic State University. ‘Who am I to question this provisions in the IMA sionals can and do act in
higher-ranking official?’” Statement of Ethical ways that go against what
“No organization wants Professional Practice, they think they should do,
to go public and say they CONSIDER ETHICAL which contains suggestions their own values. They may
missed financial analysts’ IMPLICATIONS on how to resolve ethical be affected by the targets
earnings expectations,” conflicts. The helpline cannot they have to meet or the
Mintz adds. Just as the ignorance of be considered a hotline to behavioral expectations
laws or regulations isn’t an report specific suspected that are created by power-
“Sometimes otherwise excuse, neither is a lack of ethical violations. ful others. Ethical blind
ethical professionals will awareness or a misunder- spots explain why good
get caught up in a financial standing about applying people behave badly, and
fraud because individuals ethical standards. “Unfor- we need not only aware-
can be limited in their tunately, what I’ve seen has ness and training but also
ethical vision—or what’s generally been driven by data and evidence to deal
known as boundedly ethi- misinformation about the with them.”
cal meaning. They may not professional ethical stan-
recognize the ethical dards that apply and, in As Diane Jules notes,
dimensions of their deci- some cases, ignorance professional ethics involves
sions, or they lack ethical about the requirements,” the application of relevant
awareness because they says Cathy Allen, founder knowledge, training, skills,
are subject to ethical blind of Audit Conduct and a and experience that takes
spots or biases where their former managing director into account the facts of
values are set aside or at PwC. “Part of the prob- the circumstances and the
altered to go along with the lem is that many account- relationships that are
company’s actions,” he ants must keep up with involved. “Make the ethical
explains. myriad professional stan- decision-making process
dards and government reg- holistic—what do you need
For example, an other- ulations, which have to think about to deal with
wise ethical person might become more complex, any potential biases that
become involved in finan- and their understanding of may exist?” she asks. “You
cial statement manipula- current ethics standards need to be aware of your
tion because a superior may suffer for it.” own biases and how that
claims that it’s a onetime might affect your profes-
request. Failing to see that While most of us think sional judgment.” SF
this is likely to be an of ourselves as ethical, our
empty promise creates a ethicality, like our ration- Daniel Butcher is the finance
gap between what an ethi- ality, is bounded, notes Eva
cal person may want to do Tsahuridu, a professor and editor at IMA. You can reach him at
and what they actually do. industry fellow at RMIT
[email protected].
“Once improper re-

18 / STRATEGIC FINANCE / April 2019

2019 - )87( ‫العدد‬ 05

ETHICS

WHEN BEST INTENTIONS PRESSURE FROM
AREN’T ENOUGH MANAGEMENT

Most people don’t set out to act unethically. Keeping ethical Diane Jules, deputy director
of the International Ethics
Wconsiderations in mind and focusing on implications can help Standards Board for Ac-
countants (IESBA), notes
avoid missteps. BY DANIEL BUTCHER that professionals today
increasingly operate in
HY DO GOOD PEOPLE do bad pressure situations, such as
things in the workplace? tight deadlines or an over-
It’s a puzzling question. bearing superior.
There are many examples
of seemingly good- “The public is less sym-
intentioned or previously pathetic to professionals
ethical professionals suf- who do not have the
fering a lapse or commit- courage to speak up or
ting some sort of misconduct or ethics violation. make tough calls,” Jules
Friends, colleagues, and even family members can says. “Accountants are
often be left wondering how the honest person they required to exercise pro-
thought they knew could do such a thing. The question fessional judgment in
becomes even more poignant when it involves account- making decisions and
ing and finance professionals running the risk of ruin- think about potential
ing their reputations by crossing an ethical boundary. biases that may exist, as
well as how their decisions
would be viewed by oth-
ers, for example, an
investor or regulator.”

“One example of sys-
temic pressure to violate
ethics guidelines that has
been very public is Wells
Fargo,” notes Patricia
Harned, CEO of the Ethics
& Compliance Initiative
(ECI). Top-down pressure
from the bank’s manage-
ment allegedly coerced
rank-and-file employees to
create millions of fraudu-
lent credit card, savings,
and checking accounts
without clients’ consent.

“The company has been
public about their realiza-
tion that the incentives
structure they had in place
for employees in certain
functions, combined with
pressure to perform from
management, resulted in
the unintended conse-
quence of incentivizing
wrong behaviors,” Harned
adds. “In such a scenario,
well-intentioned people
start cutting corners
because they believe that
everyone else is doing it. At
Wells Fargo, they became

April 2019 / STRATEGIC FINANCE / 17

2019 - )87( ‫العدد‬ 04

ETHICS

releases, but it hasn’t showed that during a 17- IMA ings manipulations
penalized companies that year period, large positive and “increasingly bias their
fail to do so. Management quarterly earnings sur- HETEHLPICLSINE Street expectations down-
is also motivated to con- prises increased consider- wards to generate a more
tinue to report non-GAAP ably but were essentially For clarification of how the favorable [market] re-
results since they form the flat for earnings reported IMA Statement of Ethical sponse [from earnings sur-
basis of executive compen- under mandatory GAAP Professional Practice prises] for their clients.”
sation at many companies. metrics. The effect was applies to your ethical Analysts may be biased
more pronounced for com- dilemma, contact the IMA toward the upside, as there
An example of the panies in the S&P 500, Ethics Helpline. are far more buy recom-
unique qualities of items with the portion of compa- mendations than sell rec-
eliminated from GAAP nies reporting a positive In the U.S. or Canada, dial ommendations. Yet, as the
earnings is McKesson Cor- quarterly earnings surprise (800) 245-1383. In other source of the information
poration’s press release for increasing from 12.1% to countries, dial the AT&T USA that analysts rely on for
the first fiscal quarter of 25.5%. The authors explain Direct Access Number from their forecasts, company
2019. It reported a quar- the likely cause: “It used to www.usa.att.com/traveler/ management must retain a
terly loss from continuing be that a significant num- index.jsp, then the above major portion of responsi-
operations on a GAAP basis ber of firms reported earn- number. bility for the game of “by
of $0.69 per diluted share ings that either met or just how much should we beat
but adjusted earnings of exceeded Street expecta- The IMA Helpline is designed the quarterly numbers?”
$2.90 per diluted share. The tions, suggesting that, to to provide clarification of
excluded items include accomplish this result, provisions in the IMA The authors conclude,
“amortization of acquisition- managers would either Statement of Ethical “There are those who might
related intangible assets, make small late changes to Professional Practice, claim that so far this cen-
acquisition-related pre-managed earnings or which contains suggestions tury the U.S. economy has
expenses and adjustments, that analysts would inten- on how to resolve ethical experienced such an
LIFO [last-in, first-out] tionally under-forecast conflicts. The helpline cannot unusual period of economic
inventory-related adjust- reported earnings by simi- be considered a hotline to growth that it has taken
ments, gains from antitrust lar amounts….This behav- report specific suspected analysts and investors by
legal settlements, restruc- ior has mostly died out.” ethical violations. surprise each quarter…for
turing and asset impair- Small surprises became a almost two decades. This
ment charges, and other trigger for penalization in view strains credulity.”
adjustments, net.” the market. Evidence sug-
gests that a large positive Overemphasis on quar-
Another example is the earnings surprise is now terly rather than long-term
second-quarter 2018 press required to obtain a favor- results is another down-
release from TMK Group able market response. side. Perhaps corporate
Limited, a Toronto, Canada- guidance should be limited
based financial services Griffin and Lott express to annual terms only. SF
firm. The non-GAAP this change, noting, “Now,
adjustments include Curtis Verschoor, CMA, CPA,
“amortization of intangibles management’s earnings
related to acquisitions, non- manipulation must be of a is the Emeritus Ledger & Quill
cash impairment charges, different form and, possi-
increase in deferred income bly, one more acceptable to Research Professor, School of
tax assets resulting from shareholders’ agents such
capital loss carryback, as auditors, directors, and Accountancy and MIS, and an
write-off of deferred regulators.” They say,
income tax assets, net “Non-GAAP earnings honorary Senior Wicklander Re-
income tax recovery on management is one such
gain on sale of Natural Gas form. If these monitors search Fellow in the Institute for
Exchange Inc. (NGX), gain [are] focused on small
on sale of interest in TMX changes around zero earn- Business and Professional Ethics,
FTSE, and commodity tax ings surprise…we would
provision.” Earnings per expect to observe fewer both at DePaul University,
share for the quarter under small positive earnings
standard international surprises…and more large Chicago. He is also a Research
accounting rules was $1.71 earnings surprises.”
while adjusted earnings per Scholar in the Center for Business
share was $1.34. The authors also believe
that analysts may share the Ethics at Bentley University,
Griffin and Lott’s study blame for quarterly earn-
Waltham, Mass., and Chair-

Emeritus of IMA’s Committee on

Ethics. Trust Across America—

Trust Around the World awarded

him a Lifetime Achievement Award

in 2016. In 2017, IMA published his

book, Curt Verschoor on Ethics. His

email address is curtis-

[email protected].

20 / STRATEGIC FINANCE / October 2018

2019 - )87( ‫العدد‬ 03

Based on Consent from The Institute of Management
ETAHcIcCoSuntantsIM, WAe,SWmiallgbaeziRneep(uSbtrlaistheignigc martials appering in
Finance)

DO LARGE EARNINGS the number of companies
SURPRISES RESULT FROM using adjusted earnings to
MANIPULATION? beat analysts’ quarterly
expectations by large
A study finds a trend of public companies using adjusted amounts. This contrasts
with the results for these
Rearnings to intentionally report quarterly earnings much companies under generally
accepted accounting prin-
larger than expected. BY CURTIS C. VERSCHOOR, CMA, CPA ciples (GAAP).

ESEARCHERS Paul Griffin of the Reporting of earnings
University of California, Davis, and on a non-GAAP or adjusted
David Lott of the University of basis, known as “street
Otago in New Zealand believe earnings,” continues to be
that the increasing emphasis on a commonplace part of
non-GAAP earnings measures is financial communications
resulting in greater earnings man- in press releases, confer-
agement designed to trigger a ence calls, analyst fore-
favorable stock-market reaction. Their study, “Evidence casts, and clearinghouses
of a Positive Trend in Positive Quarterly Earnings Sur- that provide data on both
prise over the Past Two Decades,” involved analyzing predicted and actual earn-
hundreds of thousands of earnings reports from approx- ings. The Griffin and Lott
imately 4,700 companies. They found an increase in study analyzed consensus
forecasts of adjusted earn-
ings using a protocol pub-
lished by Thomson Reuters
based on a majority of ana-
lysts’ normalized estimates
that exclude the costs of
discontinued operations,
unusual or extraordinary
charges, and any other
nonoperating items. Street
earnings have been pro-
moted as providing a more
typical picture of ongoing
corporate operations. Cur-
rently, about 90% of com-
panies utilize non-GAAP
calculations to report
adjusted earnings.

Since there’s no gener-
ally accepted definition of
adjusted earnings, compa-
nies are motivated to
exclude as many costs and
expenses as possible while
including revenue of all
types, even nonrecurring
gains. And unlike annual
results, quarterly results
aren’t subject to external
audit—even the GAAP
earnings numbers aren’t
audited. The U.S. Securities &
Exchange Commission
(SEC) has issued guidance
requiring GAAP-compliant
information to be most
prominent in earnings

October 2018 / STRATEGIC FINANCE / 19

2019 - )87( ‫العدد‬ 02

Editorial

By: Dr. Ahmed Abdullah Al-Maghamis

Secretary General

Inevitability of Harmonizing the Outputs of Education

with the Accounting Profession

Convergence of view between the staff operating in the academic sector and those in the vocational sector has become inevitable to help
narrow the gap between the outputs of education and the requirements of the labor market which will assist in localizing accounting jobs
and finding more job opportunities for the Saudi youth in the private sector.
The knowledge and skills that accounting section students should possess to elevate the standards of harmonizing between the outputs
of education and the requirements of the labor market are numerous including mastery of English language and usage of computer along
post-graduation practical training for students and teaching them in accordance with international standards in accounting and auditing.
If we want to supply the labor market with accounting personnel who are professionally and scientifically qualified, we have to adhere to a
set of conditions associated with the creation of a scientific environment that supports research work and accounting studies to best serve
the society and improve the profession. This is aside from the establishment of sections at university colleges that focus on development
of academic programs for each section to keep pace with the development and qualitative requirements of the labor marke.t
We at the Saudi Organization for Certified Public Accountants (SOPCA) are involved in partnerships with the universities and higher edu-
cation institutions or provide distinguished accounting education that satisfy academic accreditation requirements, encourage research
work and accounting studies directed for the society, and improve the profession and consolidate the cooperation between the labor
market and the local community.
In the context of its efforts to harmonize the outputs of education with the labor market, the Saudi Organization for Certified Public
Accountants (SOPCA) organized several workshops and training courses to discuss ways of localizing the accounting profession and
its future particularly that the numbers of students in accounting disciplines at the universities are large. This requires the market and
the private sector to be prepared to attract the distinguished students and to train them in order to keep pace with the current market
expectations.
The Saudi Organization for Certified Public Accountants (SOPCA) is playing an important role to contribute to the development of the
society and the building of a knowledge-based economy. Since the launching of the Saudi 2030 Vision, the Saudi Organization for Certified
Public Accountants (SOPCA) has been taking firm steps towards achieving its objectives in enhancing the accounting and auditing profes-
sion and taking part in in building a vital society as well as avail the know-how that assist in building qualified Saudi accounting personnel
for the labor market. Based on this concept, the Saudi Organization for Certified Public Accountants (SOPCA) cared for harmonizing the
outputs of education with the labor market to ensure the compatibility between the outputs of the university education and the national
framework of qualifications designated by the Education Evaluation Board, and achieve the Saudi 2030 Vision by availing personnel who
possess the necessary skills and expertise required at the labor office.
In this regard the Saudi Organization for Certified Public Accountants (SOPCA) recently organized, under the patronage of the Ministry of
Investment Minister Dr. Majed Abdullah Al-Qasabi, a workshop for harmonizing the outputs of the university education with the require-
ments of the labor market. The workshop, which was organized by the SOPACA in collaboration with the Ministry of Labor and Social
Development, witnessed remarkable attendance with the participation of 31 universities from all over the Kingdom and representatives
from the public and private sectors in addition to some international professional entities.
Several events and workshops were held in the wake of the rapid developments in the business sectors in Saudi Arabia and the role the
businessmen should play to keep pace with such developments. This would assist in decision making and ensure good performance on
sustainable basis and also boosts the opportunity of economic growth and availing job opportunities for the sons and daughters of this
country in the private sector.
Undoubtedly, we at the Saudi Organization for Certified Public Accountants (SOPCA) support the outputs of education by placing the best
accounting books at the Saudi universities to enable the students to benefit from such books and from the course conducted by SOPCA.
We have also launched a membership program for the students, Which will contribute to the develop their knowledge and professional
skill during studies.

2019 - )87( ‫العدد‬ 01

‫تواصلوا معنا‬

[email protected]
920009493

@socpa-ksa
www.socpa.org.sa

socpa_ksa

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‫تفتح الباب للدخول إلى عالم من الفرص العملية المتميزة‬
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‫بالجوانب المحاسبية والمالية‪.‬‬

‫مواد الاختبار‬

‫الأنظمة‬ ‫فقه‬ ‫الزكاة‬ ‫المراجعة‬ ‫المحاسبة‬
‫التجارية‬ ‫المعاملات‬ ‫والضريبة‬

‫عالم من الفرص العملية المتميزة‬

‫‪www.socpa.org.sa‬‬ ‫‪920009493‬‬ ‫‪[email protected]‬‬