Presentasi IAI - Ibu Lindawati Gani Agustus 2016

Penataan Profesionalisme Akuntan

dan

Kesiapan Menghadapi MEA melalui CA Indonesia

Lindawati Gani



Program Kerja IAI



Kesiapan Akuntan Indonesia menghadapi MEA



International Accounting Education Standard Board

(IAESB) - International Education Standards (IESs) for

Professional Accountants



Overview Competencies Chartered Accountant (CA)

IAI

Pemikiran para Founding Fathers

23 Desember 1957

Tudjuan Pendirian IAI

(Pasal 3 Akta Pendirian IAI)

1. Membimbing perkembangan

akuntansi serta mempertinggi mutu pendidikan akuntan

2. Mempertinggi mutu

Ladang Amal yang Terbuka

1.200 BUMD

55.856.176 Usaha Mikro

629.418 Usaha Kecil

48.997 Usaha menengah

4.968 Usaha Besar

3.911 Perguruan TInggi

12 PartaiPolitik 415 Pemerintah _kabupaten

93 Pemerintah kota

34 Provinsi

31 Kementerian

30 LPNK

119 BUMN

523 Perusahaan

Komposisi Anggota Katagori Pekerjaan Anggota

Anggota Utama (CA) 16,602 Akuntan Manajemen 3,748

Anggota Madya 5,683 Akuntan Pajak 1,592

Anggota Muda 4,587 Akuntan Pendidik 3,731

Akuntan Publik 1,664

Akuntan Sektor Publik 5,411

Internal Auditor 1174

Lainnya 9,552

Total: 26,872 Total: 26,872

Keaggotaan IAI (2015)

5

•

Mahasiswa Akuntansi se-Indonesia berjumlah 265.498 yang

berasal dari 589 PT

•

Dosen Akuntansi berjumlah 6.654 orang.

•

Lebih 35.000 lulusan Akuntansi setiap tahun

Dikti, 2014

6

Sumber Akuntan Indonesia

Potensi Indonesia sangat besar

Program Kerja IAI

7 1. Menata profesionalisme

Akuntan

2. Meningkatkan akseptansi entitas terhadap

pemegang CA

3. Memperluas industri jasa akuntansi

4. Pengembangan pendidikan akuntansi

1. Penguatan dan penataan organ-organ kelembagaan IAI

2. Pendanaan

3. Peningkatan image dan reputasi IAI

4. Hubungan internasional 5. Teknologi informasi dan

komunikasi

1. Kebijakan Publik

2. Pengembangan Standar Akuntansi Keuangan 3. Praktik Sektor Publik

Terwujudnya IAI sebagai organisasi yang menjaga integritas dan profesionalisme

akuntan

Terwujudnya IAI sebagai organisasi yang kuat di internal

dan berwibawa di eksternal

Terwujudnya IAI sebagai organisasi yang memberikan value bagi key stakeholders IAI

1 2

3

TUJUAN STRATEGIS IAI 2014-2018

DPN yang membidangi: Lindawati Gani (ketua), Ainun Na’im, Ito Warsito, Khomsiyah, Rosita Uli Sinaga, Sidharta Utama.

SASARAN

1. Menjamin profesionalisme Akuntan Indonesia melalui proses sertifikasi Akuntan Profesional yang berkualitas.

2. Menjaga integritas para Akuntan Profesional anggota IAI melalui penegakan kode etik dan disiplin.

3. Mempunyai standar mutu pekerjaan Akuntan Profesional.

4. Memiliki organ yang menjamin pelaksanaan standar mutu pekerjaan Akuntan Profesional.

5. Menjaga profesionalisme Akuntan Profesional melalui Pendidikan Profesional Berkelanjutan (PPL).

6. Jumlah Akuntan Profesional meningkat.

7. Menjamin kualitas ujian sertifikasi Kompetensi IAI lainnya.

DPN yang membidangi: Khomsiyah (ketua), Ainun Na’im, Ahyanizzaman, Ferdinand Purba, Gatot Trihargo, Nunuy Nur Afiah.

SASARAN

1. Adanya regulasi yang mempersyaratkan CA sebagai kualifikasi pada posisi strategis di bidang keuangan.

2. CA sebagai syarat utama penandatangan laporan keuangan di entitas

3. CA menjadi persyaratan kunci untuk menduduki posisi manajerial di berbagai entitas.

4. CA menjadi career path bagi pemegangnya dalam menjalani karier. 5. Pengakuan atas kualitas pekerjaan seorang pemegang CA.

DPN yang membidangi: Tia Adityasih (ketua), Ahyanizzaman, Ardan Adiperdana, Dadang

Kurnia, Gatot Trihargo, Ito Warsito.

SASARAN

1. Tersedianya regulasi yang mengatur bidang-bidang baru yang bisa dimasuki profesi akuntan.

2. MRA dengan profesi lain yang relevan.

3. Intensifikasi jasa-jasa akuntansi tradisional yang belum dikembangkan.

DPN yang membidangi: Ainun Na’im (ketua), Dwi Martani, Dwi Setiawan Susanto, Khomsiyah, Lindawati Gani, Nunuy Nur Afiah, Sidharta Utama.

SASARAN

1. Pengembangan pendidikan akuntansi yang dapat menghasilkan akuntan profesional yang berkualitas, beretika dan mampu bersaing secara global. 2. Peningkatan kualitas riset Akuntansi.

3. Peningkatan kualitas pendidik Akuntansi.

4. Terbentuknya lembaga akreditasi mandiri Akuntansi.

DPN yang membidangi: Sidharta Utama (ketua), Dwi Setiawan Susanto, Lindawati

Gani, Gatot Trihargo, Rosita Uli Sinaga.

SASARAN

1. Peningkatan

peran

IAI

dalam

kancah

regional

dan

internasional.

2. Meningkatkan kerjasama dengan organisasi profesi luar negeri.

Integrasi ASEAN

13 KARAKTERISTIK

• Pasar dan basis produksi tunggal • Kawasan ekonomi yang kompetitif • Pengembangan kawasan yang merata

• Sebagai satu kawasan terintegrasi dengan ekonomi global 9th_{ASEAN Summit (Bali 03)}

Bali Concord II

12th_{ASEAN Summit (Cebu 06)}

Akselerasi dari 2020 ke 2015

13th_{ASEAN Summit (Singapura 07)}

Cetak biru implementasi AEC 2015

14thASEAN Summit (Chan Am 09)

Penandatanganan Deklarasi Roadmap ASEAN Community (2009 –2015)

Apa Artinya bagi ASEAN?

14

•

Pergerakan bebas atas:

– Barang;

– Jasa dan tenaga ahli; – Investasi;

– Modal; dan

– Harmonisasi peraturan, regulasi, dan prosedur.

PERGERAKAN BEBAS JASA PROFESIONAL MELALUI

• ASEAN MRA on Accountancy mengacu pada Visi AEC 2015

– Sasaran utama  memfasilitasi aliran bebas jasa akuntan di ASEAN

• ASEAN Mutual Recognition Arrangement Framework on Accountancy Services (MRA Framework) ditandatangani pada 26 February 2009.

• ASEAN MRA on Accountancy Services telah ditandatangani pada 14 November 2014.

• MRA bertujuan untuk:

– memfasilitasi mobilitas jasa akuntan profesional – meningkatkan penyediaan jasa akuntansi

– pertukaran informasi dalam rangka untuk meningkatkan adopsi best practices standar dan kualifikasi

• Ruang lingkup mencakup jasa akuntansi (CPC 862) kecuali untuk audit umum atas laporan keuangan dan jasa akuntansi lain yang memerlukan perizinan domestik. • MRA mendukung kualifikasi nasional & pengalaman dengan pengakuan

kesetaraan dalam bentuk ASEAN CPA (Chartered Professional Accountant) • ACPA dapat bekerja/praktek di AMSs, tunduk pada lingkup MRA & hukum

domestik

ASEAN MRA on Accountancy

MRA Accountancy

(CPC 862)

CPC 8621 Audit and Accountancy:

- 86211: Financial Audit Services - 86212: Accounting Review Services

- 86213: Compilation of Financial Statements - 86214: Other Accounting Services

ASEAN MRA on Accountancy

ASEAN Chartered Professional Accountant (ACPA) adalah seseorang yang merupakan warga negara di salah satu negara

anggota ASEAN dan telah dinyatakan oleh Badan Akuntansi Nasional (NAB)* dan/atau Otoritas Regulator Profesional (PRA)** di negara anggota ASEAN tersebut memiliki kualifikasi

secara teknik, moral dan legal untuk berpraktek sebagai akuntan profesional.

ASEAN CHARTERED PROFESSIONAL ACCOUNTANTS (ACPA)

18

Bagi ASEAN

•

Persiapan implementasi ASEAN MRA on Accountancy Services

•

Harmonisasi kualifikasi/profesi akuntan ASEAN

•

Komitmen untuk mencapai tujuan pergerakan bebas barang dan

jasa

Bagi Organisasi Profesi

•

Adopsi dan penerapan standar profesi dan

best practices

•

Meningkatkan kualitas sertifikasi profesi dan akuntan sebagai

anggota

19

•

Pemahaman atas standar profesi, akuntansi, audit, dan

bidang terkait yang berlaku secara global

•

Peningkatan kualitas individu untuk bersaing secara

regional dan global

– Edukasi; – Kompetensi; – Sertifikasi; – Pengalaman;

– Pendidikan Profesional Berkelanjutan; – Memenuhi Standar dan Pedoman IFAC.

Inisiatif dan Kegiatan IAI menghadapi MEA

20 1. Meluncurkan Chartered Accountant Indonesia  19 Desember 2012

2. Adanya Regulasi yang memperkuat profesi:

• Terbitnya PMK 25/PMK.01/2014 tentang Akuntan Beregister Negara  3 Pebruari 2014 • Mengupayakan adanya UU Pelaporan Keuangan

3. MRA dengan asosiasi profesi akuntan internasional dan nasional

4. Kerjasama dengan World Bank  Gap Analysis IES dengan Pendidikan Tinggi Akuntansi di Indonesia

5. Menyusun Learning Outcomes seluruh jenjang Prodi Akuntansi  Arsitektur Pendidikan Akuntansi Indonesia

6. Aktif dalam Task Force AFA dan penyusunan ASEAN Accountancy Roadmap 7. Aktif dalam Accountancy Monitoring Committee Indonesia (AMCI)

8. Mengupdate LO dan Silabus CA

Menjadi Akuntan Sesuai PMK 25/2014

21

AKUNTAN

D IV/S1 Akuntansi S2/S3 Akuntansi Terapan Teknisi Akuntansi Level 6 DIV/S1 Non Akuntansi

UJIAN CHARTERED ACCOUNTANT (CA) IAI

PENGALAMAN KERJA 3 TH, 2 TH BAGI PESERTA PPAK

PPAK

WAJIB MENJADI ANGGOTA IAI

Chartered Accountant

Indonesia adalah kualifikasi akuntan

profesional yang ditetapkan oleh IAI sesuai panduan standar

internasional, yang pemegang sertifikatnya akan mendapatkan

sebutan (

designation

) profesi sebagai

Chartered Accountant

Indonesia disingkat

“CA”

.

Chartered Accountant Indonesia

IAI

menyelenggarakan

ujian

CA

dengan

tujuan

untuk

mendapatkan Akuntan sebagai Anggota Utama IAI yang memiliki:

•

kualifikasi

untuk

menjalankan

peran

sebagai

Akuntan

Profesional sesuai kompetensi utama dan kompetensi khusus

CA;

•

komitmen tinggi terhadap etika, nilai-nilai dan perilaku

profesional yang tinggi; dan

•

keahlian profesional untuk menjalankan peran tersebut.

Pertimbangan Penetapan CA

• Melaksanakan tujuan pendirian IAI, yaitu untuk membimbing perkembangan akuntansi serta mempertinggi mutu pendidikan akuntan; dan mempertinggi mutu pekerjaan akuntan;

• Demi menjaga dan meningkatkan kepercayaan masyarakat kepada profesi akuntan;

• Untuk memberikan perlindungan terhadap pengguna jasa akuntan;

• Untuk mempersiapkan akuntan Indonesia menghadapai tantangan profesi dalam perekonomian global; dan

• Untuk memenuhi kewajiban IAI sebagai anggota International Federation of Accountants.

Pertimbangan Penetapan CA

MRA CA INDONESIA DAN ASOSIASI PROFESI AKUNTAN INTERNATIONAL

25 • Foundation Level

• Proses assessment Professional Level

• Proses assessment Professional Level

• Proses assessment Professional Level

• CA pengalaman > 10 th Strategic Case Study Exam CGMA

Akuntan ASEAN (2015)

Negara Anggota Asosiasi Profesi Akuntan Total

Brunei Darussalam BICPA 56

Indonesia IAI 26,872*

Kamboja KICPAA 291

Laos LICPA 101

Malaysia MIA 32,511

Myanmar MICPA 630

Filipina PICPA 18,214

Singapore ISCA 24,474

Thailand FAP 29,839

Vietnam VAA 9,800

TOTAL 142,788

27

1 Meningkatkan soft skills

3 Bangun networking

Membangun networking yang kuat dan luas dengan individu dan institusi.

Interpersonal skills: leadership, motivasi, komunikasi efektif, negosiasi, problem solving, dll.

Intra-personal skills: integritas, profesional, character building, creative thinking, dll.

2 Terus tingkatkan kompetensi

Tidak cukup sekedar memenuhi persyaratan minimal pendidikan profesionalisme berkelanjutan (PPL).

Bila hanya memenuhi persyaratan PPL, maka belum memiliki keunggulan kompetitif dibandingkan akuntan lainnya.

Untuk memenangkan persaingan di era MEA, akuntan tidak cukup mengandalkan kompetensi yang dimiliki saat ini. Setidaknya perlu area pengembangan sbb.:

28

6 Persiapan mental  menjadi “Player”

Optimis menghadapi MEA dan tidak gentar dengan akuntan asing.

Targetnya adalah berperan sebagai “Player”, bukan “Victim”.

5 Memiliki integritas yang tinggi

Bersaing tidak berarti menghalalkan segala cara, tetapi menjunjung kejujuran. Industri atau pemakai jasa akuntan profesional akan memilih akuntan yang berintegritas.

Lanjutan...

Memiliki sertifikasi akuntan profesional

4

•

Serves the public interest by establishing standards in the

area of professional accounting education

•

Prescribes technical competence and professional skills,

values, ethics, and attitudes.

•

Enhances education by developing and implementing

International Education Standards™ (IES™), which increase

the competence of the global accountancy profession

—

contributing to strengthened public trust.

Benefits

– Provides industry-specific accounting knowledge and skills

– Promotes compliance to a high standard of conduct and professionalism

– Enhances organizations chances of adapting to changes in business and technology

Qualification, Certification & Licensure

S

tan

d

a

rd

s

&

B

e

st

P

rac

ti

ce

s

Continuing Professional Development

IESs 7 & 8

Assessment IES 6

Practical Experience IES 5

Content of Professional Accounting Education

IESs 2, 3, 4

IES 1 Entry requirements to a program of professional accounting education

IES 2 Content of professional education programs

IES 3 Professional skills

IES 4 Professional values, ethics and attitudes IES 5 Practical experience requirements

IES 6 Assessment of professional capabilities and competence IES 7 Continuing professional development

IES 8 Competence requirements for audit professionals

An individual who achieves, demonstrates, and further develops

professional competence to perform a role in the accountancy

profession and who is required to comply with a code of ethics

as directed by a professional accountancy organization or a

licensing authority

Professional Accountant

32

Aspiring Professional Accountant

An individual who has commenced a professional accountancy

education program

The ability to perform a role to a defined standard.

Professional competence goes beyond knowledge of

principles, standard, concepts, facts & procedures.

It is the integration & application of

a. Technical competence (IES 2)

b. Professional skills (IES 3)

c. Professional values, ethics & attitudes (IES 4)

33

Development, adoption & implementation of IES provide an

effective approach to developing professional competence.

Other desirable outcomes include:

•

Reducing international differences in the requirements to

perform a role as a professional accountant

•

Facilitating the global mobility of professional accountants

•

Providing international benchmarks of good practice for

professional accounting education

34

Proficiency Level

Learning Outcomes

Key Concepts of Framework (2015)

Establish the content and the depth of knowledge, understanding,

and application required for a specified competence area.

DEVELOPING A PROFESSONAL ACCOUNTANT

36 INDIVIDUAL

ASPIRING PROFESSIONAL

ACCOUNTANT

PROFESSIONAL ACCOUNTANT

IES 1

IES 2, 3, 4, 5, AND 6

Entry to Professional Accounting Education

Programs

IES 1 Professional Accounting Education Program Educational Entry Requirements Rationale for Entry Requirements Relevant Information

• Specify educational entry requirements for professional accounting education programs

• Explain rationale for the principles to be used in setting educational entry requirements

• Make relevant information publicly available

(http://www.ifac.org/publications-resources/2015-handbook-international-education-pronouncements)

IESs 2, 3, & 4

Technical Competence (IES 2; 2015 Q2)

Professional Skills (IES 3;

2015 Q2)

Professional Values, Ethics, and Attitudes (IES 4; 2015 Q2)

Competence Area Level of Proficiency

a. Financial Accounting and Reporting Intermediate

b. Management Accounting Intermediate

c. Finance and Financial Management Intermediate

d. Taxation Intermediate

e. Audit and Assurance Intermediate

f. Governance, Risk Management & Control Intermediate

g. Business Law & Regulations Intermediate

h. Information Technology Intermediate

i. Business and Organizational Environment Intermediate

j. Economics Foundation

k. Business Strategy & Management Intermediate

Competence Area

1. Financial Accounting & Reporting

2. Management Accounting

3. Finance and Financial Management

4. Taxation

5. Audit & Assurance

6. Governance, Risk Management & Internal Control

7. Business Laws & Regulation

8. Information Technology

9. Business & Organizational Environment

10. Economics

11. Business Strategy and Management

IES 2, Initial Professional Development

–

Technical Competence

•

IES 3:

–

Intellectual*

–

Interpersonal &

Communication*

–

Personal*

–

Organizational*

*Intermediate

•

IES 4:

–

Professional skepticism

& judgment*

–

Ethical principles*

–

Commitment to the

public interest*

IES 2, 3, & 4

–

Benefits of Learning Outcomes

Approach

Learning Outcomes Approach Learner-centric Focuses Curriculum Facilitates Quality Assurance Accommodates Various Learning Styles Promotes Innovation in Teaching Encourages Responsibility

• Value Statement

• Guiding Principles

• Illustrative Examples of Practice

– Designing Curricula & Learning Outcomes – Setting & Marking Examinations

– Mapping Curricula to Learning Outcomes – Designing Higher Education Programs – Addressing Governance Structures • Frequently Asked Questions

IES 5

–

Practical Experience

• Complete practical experience by end of IPD

• Ensure practical experience is sufficient

• Measure achievement of practical experience

• Record practical experience using verifiable experience

• Review practical experience periodically by supervisor

• Assess that sufficiency of practical experience has been completed

Development

Application

Integration

IES 6

–

Assessment Activities

• Complete assessment activities by the end of IPD

• Draw on the outcomes from a range of assessment activities

• Design assessment activities to have high levels of validity, reliability, equity, transparency, and sufficiency

• Record assessment activities in a written or electronic form objective and capable of being proven

Individual

Entry Requirements Content of

Professional Accounting Education

Practical Experience

Assessment activities

• Promote CPD and maintenance of professional competence

• Facilitate access to CPD opportunities and resources

• Require all professional accountants to undertake CPD

• Establish the preferred approach to measuring CPD from output-based, input-based or

combination approaches

• Establish a systematic process to monitor CPD requirements and provide appropriate sanctions

IES 7

–

Continuing Professional Development

IES 8

Engagement Partner

Professional Accountant

CPD

• Prescribe learning outcomes to be achieved by professional accountants when developing and maintaining

professional competence to perform the role of an engagement partner

• Require engagement partners to undertake CPD that develops and

maintains the professional competence required for the role

CPD for Engagement Partners

Benefits of CPD

IESs 7 & 8

CPD

Maintains Public Confidence & Trust

Supports High-Quality Professional Service Assists in Achieving Career Goals Improves Relevance & Productivity Helps in Coping

with Change Facilitates Learning Agility

Guidance Materials (2015)

• Webcasts on Implementation of IES 8

– Professional Accountancy Organizations

– Public Accounting Firms – Engagement Partners

Comparison of subjects at professional level at CA IAI with other Professional Accounting Organizations

CA INA CPA AUS ACCA ICAEW ICAA CIMA ISCA

Corporate reporting √ √ √ Strategic management and

leadership

√ √ √ √ √

Corporate governance and ethic

√ √ √ √

Advanced management accounting

√ √

Taxation management √ √ √ √ √ √

Advanced financial management

√ √

Information system and internal control

Competencies of Chartered Accountant IAI

Professional Level (Application, Evaluation,

Integration)

Foundation Level: Financial accouinting, Cost and Management

Accounting, Auditing, Information System, Taxation, Business Law, Financial Management, General

Management, Economics

IES 2: Broad Technical Competence

Financial Accounting & Reporting

Management Accounting

Audit and Assurance

Taxation

Information Technology

Finance and Financial Management

Governance, Risk

Management and Internal Control

Business Law and Regulations Business and Organizational Environment

Economics

Competence Area (Level of Proficiency)

Learning Outcomes CA Strata 1 or Equivalent

IES 3

(a) Intellectual (Intermediate)

(i) Evaluate information from a variety of sources and perspectives through research, analysis, and integration. (Contoh: Ada di Tugas Akhir)

X X

(ii) Apply professional judgment, including identification and evaluation of alternatives, to reach well-reasoned conclusions based on all relevant facts and circumstances.

X

(iii) Identify when it is appropriate to consult with specialists to solve problems and reach conclusions. X (through working experienc e)

(iv) Apply reasoning, critical analysis, and innovative thinking to solve problems.

X X

(v) Recommend solutions to unstructured, multi-faceted problems.

X

(i) Perso nal (Interme diate)

(a) Demonstrate a commitment to lifelong learning. X (through working experien ce) (b) Apply professional skepticism through

questioning and critically assessing all information.

X

(c) Set high personal standards of delivery and monitor personal performance, through

feedback from others and through reflection.

X X

(d) Manage time and resources to achieve professional commitments.

(Mis. Daftar hadir)

X X

(e) Anticipate challenges and plan potential solutions.

X

(f) Apply an open mind to new opportunities. X

(through working

IES 4: Professional Values, Ethics & Attitudes

Professional Values,

Ethics, and Attitudes

Professional Skepticism &

Judgment

(i)Ethical principles

(a) Explain the nature of ethics X X (b) Explain the advantages and disadvantages of

rules-based and principles-rules-based approaches to ethics.

X X

(c) Identify ethical issues and determine when ethical principles apply.

X X

(d) Analyze alternative courses of action and determine the ethical consequences of these.

X

(e) Apply the fundamental ethical principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behavior to ethical dilemmas and determine an appropriate approach.

X (through working experienc e)

(f)Apply the relevant ethical requirements to professional behavior in compliance with

standards

X (through working experienc e)

IKATAN AKUNTAN INDONESIA

Grha Akuntan

Jl Sindanglaya 1 Menteng Jakarta 10310 www.iaiglobal.or.id

iai-info@iaiglobal.or.id Tel (021) 3190 4232

Foundation

Learning outcomes in a competence areas focus on

• Defining, explaining, summarizing & interpreting the underlying principles & theories of relevant areas of technical competence to complete tasks while working under

appropriate supervision

• Performing assigned tasks by using the appropriate professional skills

• Recognizing the importance of professional values, ethics & attitudes in performing assigned tasks

• Solving simple problems & referring complex tasks or problem to supervisors or those with specialized expertise

• Providing information & explaining ideas in a clear manner, using oral & written communication

Related to work situations characterized by low levels of ambiguity, complexity &

uncertainly 60

Intermediate

Learning outcomes in a competence areas focus on

• Independently applying, comparing and analyzing underlying principles & theories from relevant areas of technical competence to complete work assignment & make decisions

• Combining technical competence & professional skills to complete work assignments

• Applying professional values, ethics & attitude to work assignments

• Presenting information & explaining ideas in communications, to accounting & non-accounting stakeholders.

Related to work situations characterized by moderate levels of ambiguity,

complexity & uncertainly 61

Advanced

Learning outcomes in a competence areas focus on

• Selecting and integrating principles and theories from different areas of technical competence to manage & lead projects & work assignments & to make recommendations appropriate to stakeholder needs

• Integrating technical competence & professional skills to manage & lead projects & work assignments

• Making judgment on appropriate courses of action drawing on professional values, ethics & attitudes

• Assessing, researching & resolving complex problems with limited supervision

• Anticipating, consulting appropriately & developing solutions to complex problems & issues

• Consistently presenting & explaining relevant information in a persuasive manner to a widerange of stakeholders

Related to work situations characterized by high levels of ambiguity, complexity & uncertainly