一、前言

　　从来没有想过会在这条路上走那么远，但也从来都在默默付出。

　　从2018年11月参加校园选拔赛开始，在此后长达大半年的日子里，IMA在我的生活中留下了许多精彩的剪影：是晚上在食堂举着手机照明阅读案例的身影，是为了一个观点尽力辩驳不肯相让的坚持，是没有思路时对坐无言的苦闷，是冬日夜半一起在露天修改稿子的付出，是随时随地排练了无数遍的展示，是修改再修改的PPT……寒来暑往，我们一路上遭遇了许多挫折与磨难，但我们又一往无前，遇山开路遇水架桥，是以我们一路上也收获了许多鲜花和掌声。

　　从南京农业大学的报告厅到安徽财经大学的博文楼，再到北京的全国总决赛，我们从未虚幻地想象未来，但却一直为着心中的未来而坚持不懈、精益求精。当主持人宣布我们摘取了全国总决赛的桂冠时，我们雀跃欢呼，却也受之无愧——近两百天的时光是见证我们努力最好的注脚。

　　在北京宣布获得总冠军时，我们就收到了IMA于美国圣地亚哥举办的100周年全球年会的邀请。很荣幸能够有这样一次参加百年盛典的机会，当飞机穿越太平洋上空的云层飞向地球的另一面，我们再一次回顾半年来与IMA相关的点点滴滴，并对此行充满了美好的期待。

　　二、食宿篇

　　落地美国，我们就受到了IMA主办方对我们的贴心照顾，Lucy老师对我们的饮食、住宿都进行了周到的安排。我们入住圣地亚哥希尔顿海滨酒店，IMA协会已经替我们安排好了订房等基本事宜，并在每个房间内都放上了定制的欢迎信函，顿时让人在异国产生了强烈的归属感。

　　此外，为了让大家相互了解认识，主办方还特地安排了一场中国嘉宾欢迎宴会和一场国际嘉宾欢迎宴会，在晚宴上不仅体验了地道的美式宴席和菜品，而且认识了多位优秀的业内前辈，可谓受益良多。

　　酒店正对着一片海湾，各式各样的帆船和邮轮在水面悠游，充满热带风情的植物使其平添了异国的风味，来自太平洋的海风裹挟着热带的气息围绕在每一个人的周围，举杯共饮，宾主俱欢。

　　三、交流篇

　　期间，我们队伍作为中国赛区总冠军代表中国学生与美国学生同台进行案例展示，四支来自美国的队伍让我们见识了别开生面的分析思路和展示方式，他们对案例详细而专业的分析，极大地拓展了我们的思维模式。

　　与此同时，我们队伍与众不同的展示方式，富有特色的分析过程也赢得了国外师生、评委和专家的一致好评，当我们结束谢幕时，经久不停的掌声是对我们最大的肯定。在展示结束后，我们还和美国学生就案例比赛进行了深入的讨论，经过这一次走出国门的展示，我们队伍不仅代表中国赛区展示了中国学生在管理会计案例分析上的风采，而且与国外同学交换了在管理会计学习过程中的心得和体会，取人之长补己之短，充实了自己的知识库，为日后进行管理会计的学习和运用打下了坚实的基础。

　　四、参会篇

　　此次IMA百年全球年会在多个分会场同时开展了多场会议，我们借机聆听了行业领先者对战略规划与绩效、商业敏锐度与运营、领导力与职业发展等核心议题的见解，最让我记忆犹新的是对智能技术运用于财务转型和未来商业管理的研讨，科技在未来一定会改变我们的生活方式和工作方式，在淘汰一部分工作岗位的同时也会催化更具时代价值的工作岗位的诞生，我们作为未来的财会人士，更是要对科技进步抱有极大的敏感态度，及时捕捉其发展动态，熟悉先进的科技，让技术助力自身乃至企业的成长。在年会上几天来多场会议涉及面广、探究程度深，极大拓展了我们的视野，扩宽了我们的知识储备，增长了我们的眼界和见识。

　　在此次年会上，我们还很荣幸地认识了中国管理会计界的几位翘楚，例如清华大学经济管理学院的于增彪教授、北京大学光华管理学院的王立彦教授、厦门大学管理学院的郭晓梅教授等等。除此以外，我们有幸认识到很多的企业人士，如曾经的华为高管简进波先生，国企高管王逸先生等。在与他们的交流中，我们对管理会计有了更进一步的了解，对管理会计的本质内涵与发展方向都有了更清晰的把握，可谓是受益匪浅。

　　五、结语

　　洛杉矶时间6月20日，我们登上回国的飞机再次跨越太平洋，美国之旅结束了，但我们的管理会计之旅却刚刚起步。以此次IMA管理会计案例分析大赛为契机，我们走进了管理会计的新世界，在此后的岁月里，我们必将铭记前辈的教诲，脚踏实地地走上新的征程，而前行路上，我们始终难以忘怀这次大赛、这次年会对我们的启蒙，难以忘怀来自圣地亚哥的一缕海风。

1.Preface

We never thought we would go so far on this way, but we kept working on it.

IMA has left a lot of wonderful images in our life since we started to participate in the campus selection competition in November 2018. They are the figure studying the case in the dining hall with lamp at night, the insistence to argue different points of view, the anguish when no ideas came out, the efforts to modify our draft in the opening air at winter night, the presentation rehearsed over and over again and the PPT modified over and over again…With winter passed and summer comes, we encountered a lot of setbacks and tribulations along the way, but we also inroad. So we finally harvested flowers and applause along the way.

2. Room & Board

Upon landing in the United States, we were taken good care of by the IMA organizers. Ms.Lucy made thoughtful arrangements for our food and accommodation. When we checked into the Hilton San Diego hotel, the IMA has already arranged rooms and put customized welcome letters in each room, immediately creating a strong sense of belonging in a foreign country.

In addition, in order to make everyone get to know each other, the host specially arranged a Chinese guests welcome dinner and an international guests welcome dinner. In the dinner, we not only experienced the authentic American banquet and dishes, but also got to know a number of excellent seniors in the industry. It can be said that we really benefited a lot.

The hotel is facing a bay, with all kinds of sailing boats and cruise ships floating in the water. Tropical plants add exotic flavor, and the tropical breeze from the Pacific Ocean surrounds everyone. We raised our glasses and enjoyed ourselves.

3. Communication

During the conference, our team, as the representative of the champion of China, presented our case to American professors and students on the same stage. The four teams from the United States presented a unique way of analysis and presentation. Their detailed and professional analysis of cases greatly expanded our thinking mode.

At the same time, our team's distinctive way of presentation and characteristic analysis process also won unanimous praise from professors and students, judges and experts abroad. When we finished the curtain call, the prolonged applause was our greatest affirmation.

After the presentation, we had an in-depth discussion with the American students about the case competition. After the overseas presentation, our team not only demonstrated the elegant demeanor of Chinese students in case analysis of management accounting, but also exchanged the experience of studying management accounting with foreign students, learning from others to enrich our knowledge and lay a solid foundation for our future study and application of management accounting.

4. Conference

The IMA annual conference held several meetings simultaneously in several sub-sessions, and we took the opportunity to learn the views of industry leaders on core issues such as strategic planning and performance, business acumen and operations, leadership and career development. What impresses us most is the discussion on the application of intelligent technology in financial transformation and future business management. Technology is bound to change our way of life and work in the future, but eliminating some jobs will also catalyze the creation of jobs that are more valuable to the times. As future accountants, we should have a very sensitive attitude to the progress of science and technology, timely capture its development trends and be familiar with advanced science and technology, so as to help ourselves and even enterprises grow. In all, this annual conference covers a wide range of topics and explores deeply, which greatly expands our horizon and broadens our knowledge reserve.

At this annual conference, we are also honored to meet several famous scholars in the field of finance and accounting in China, such as professor Yu Zengbiao from Tsinghua University, professor Wang Liyan from Peking University, professor Guo Xiaomei from Xiamen university, and so on. We also had an encounter with famous businessmen, such as MR.Jian Jinbo, the former finance director in Huawei, and Mr.Wang Yi, a company executive in a state-owned enterprises. In the communication with them, we had a further understanding of management accounting, a clearer grasp of the essence, connotation and development direction of management accounting which benefited us a lot.

5. The end

On June 20, Los Angeles time, we boarded the plane back home and crossed the Pacific again. Our trip to America was over, but our trip to finance and management accounting career had just begun.

With the opportunity of the IMA management accounting case analysis competition, we entered the new world of management accounting. In the years to come, we will remember the teachings of our predecessors and embark on a new journey with our feet firmly on the ground. On the way forward, we will never forget the enlightenment of this competition and this annual conference, and we will never forget a wisp of sea breeze from San Diego.