ACCA ACCA ( ) ACCA 22,600 42,500 7 ACCA 1904 ACCA ACCA ACCA 170 154,000 432,000 ACCA 80 8,400 Deloitte ) www. Deloitte 150 200,000 21 13,500 1917 - - - - 3 4-5 6-7 8-9 / 10-15 / 16-18 / 19-24 25 26-30 3 ACCA ACCA ACCA 2012 ACCA ACCA (Helen Brand) OBE ACCA 4 ACCA ACCA ACCA (Norman Sze) 5 ACCA 2012 Finance leaders on sourcing success, ACCA, 2012, 1 ACCA ACCA 2012 249 1 1. 2. / ( / ) 3. 91% 6 4. / 5. / 6. 7. 8. 7 1 / (60%) (10%) (21%) (9%) 2 / 0% 10% 20% 40% 50% 60% 70% 80% 90% 100% 30% / / * * * * * * * * * * ACCA 249 60% / 21% 9% 10% 1 / / 50%
