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THE L AST W ORD
THE LAST WORD / Kimberly Kirkendall, CPA

Kimberly Kirkendall, CPA, is
president of International
Resource Development Inc. in
Cleveland.

Favorite app: I joined Instagram during
COVID because I wanted some uplifting
and fun accounts to follow.
Favorite destinations: My three favor-
ite places to travel so far are Bali, Turkey,
and New Zealand.
Favorite food: The Chinese restaurants
near universities here have gotten
really good. I also love Vietnamese and
Colombian food.

‘Challenge yourself by taking more risks …’

Building a career in international operations: I studied in other countries.
international business and Chinese language at The Ohio In a global environment, you need to develop a high level
State University. I wanted to live overseas, and I wanted to of trust with your partners. Build both personal and profes-
work in operations, so I moved to China for five years where I sional relationships, which is important across cultures. Strong
began studying Chinese at the Beijing Language and Culture relationships will see you through when problems arise.
University and then managed manufacturing and supply chain
for a U.S. company. I was promoted to general manager of that Peering into the future: Unfortunately, due to disruptions
company’s Asia-Pacific headquarters in Hong Kong, where I caused by COVID-19, the supply chain has been in crisis.
was dealing with bank relationships, managing cash flow, and Companies call me to help solve problems with moving
setting up a purchasing system. manufactured goods, connecting with suppliers, dealing with
After returning to the United States, I earned a second financial transactions, and other operational issues. Looking at
bachelor’s degree, in accounting, and got my CPA license. I the world supply chain, I believe we will be going from single-
worked at Cohen & Company, a regional CPA firm. Then, sourced products to multiple sources located in regional hubs.
in late 1999, I started International Resource Development, We will see manufacturing and distribution centers central-
consulting on international operations and supply chain sys- ized for one geographic area: Asia for Asia, North America
tems, especially the intersection with accounting and finance. for North America. Because of this, companies will need more
I am thankful for my CPA license. The technical knowledge warehousing and equipment in different countries than they
I gained studying accounting and working for the CPA firm do now, and finance professionals will need to learn the ac-
gave me a competitive advantage. counting norms in various segments of the supply chain.
I think international travel will be impacted for at least an-
Getting started in global business: For CPAs interested in other year. We won’t be going back to what I call on-demand
international business, my advice would be to immerse yourself international travel. Four years ago, if you wanted to go to
in different cultures. Educate yourself on global accounting Brazil to see a supplier, you could go tomorrow. I don’t think
standards and practices and stay on top of trends by network- we’re going to have completely open borders anytime soon, and
ing and tracking industry-specific and international news. Find we can’t count on things staying stable in the near term.
an adviser who has worked internationally on a real hands-on, PHOTO BY PHIL LONG/AP IMAGES
transactional basis and will challenge your assumptions that — As told to Teri Saylor, a freelance writer based in North Carolina.
business transactions are the same across the globe when, in To comment on this article or to suggest another subject for Last
reality, accounting processes and implementation are different Word, contact Courtney Vien at Courtney.Vien@aicpa-cima.com.

44 | Journal of Accountancy September 2022