My speech today is to talk about the main theme of “Accounting in 2036: A Learned Profession” from an educational point of view. Furthermore, I will try to add some global perspectives.

Recently, we often feel the emergence of “Nationalism” in various aspects of our life. In that sense, we can say that it is now the time when “Nationalism” challenges and causes frictions against “Globalism.” I believe, however, that “Nationalism” and “Globalism” must exist together and can exist together.

Accounting is not an exception. National accountants and global accountants are both important. Not all CPAs are expected to work globally, but to specialize as national or local accountants. In my subjective view, 90 percent of accountants are expected to be national accountants. The remaining 10 percent, however, are expected to be global accountants.

In making my speech today, I want to focus on the perspective of “Globalization.” In...

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