IMA：2023设计思维视角下的财务职能创新之路研究报告（英文版）（25页）.pdf

1、THE FINANCE FUNCTIONS PATH TO INNOVATION:A DESIGN THINKING PERSPECTIVEStatement on Management AccountingTHE FINANCE FUNCTIONS PATH TO INNOVATION:A DESIGN THINKING PERSPECTIVETHE FINANCE FUNCTIONS PATH TO INNOVATION:A DESIGN THINKING PERSPECTIVE2Executive Summary.5Pathway to Innovation.6A Brief Histo

2、ry of Design Thinking.7 Influence of Creative Problem Solving.7 Evolution to Design Thinking.7 Applying Design Thinking and CPS Techniques.9 When to Use Design Thinking.9 When to Use CPS.9The Design Thinking Framework.11 Step 1:Empathize.12 Step 2:Define.13 Step 3:Ideate.14 Step 4:Prototype.16 Step

3、5:Test.16Design Thinking Nurtures Innovation.17 De-risking Innovation.19Design Thinking in Action:Value Delivery.20 Case 1:Performance Report Modernization.20 Case 2:Sustainable Business Information.22Innovating for Tomorrow.24Resources.25Endnotes.25TABLE OF CONTENTS3THE FINANCE FUNCTIONS PATH TO IN

4、NOVATION:A DESIGN THINKING PERSPECTIVETHE FINANCE FUNCTIONS PATH TO INNOVATION:A DESIGN THINKING PERSPECTIVEMarsha M.Huber,Ph.D.,CPA,is a former director of research at IMA.In this role,she engaged with practitioners and academics across the globe to deliver resources that upskill and improve the we

5、ll-being of accountants and financial professionals.Marsha has 30 years of experience as an accounting educator,has taught design thinking and creative problem solving as a professor at Youngstown State University(YSU),and is certified in the FourSight and Kirton creative assessments.In addition,she

6、 has trained staff at the YSU Small Business Development Center in creative problem-solving techniques so they can help clients address their challenges head-on.Marsha served as a visiting faculty scholar at the Harvard Graduate School of Education to study neuroscience.She also received training at