The economic, political and environmental climate has exposed shortcomings in the way public policy and regulation have developed in areas such as financial regulation, financial reporting, corporate transparency, climate change and assurance provision.
In response to the challenges presented to the accountancy profession by this new business environment, ACCA's Accountancy Futures programme has four areas of focus - access to finance, audit and society, carbon accounting, and narrative reporting. Through research, comment and events ACCA will contribute to the forward agenda of the international profession, business and society at large.
Accountancy Futures journal
ACCA's twice yearly journal exploring the future challenges facing accountants and business.
Where next for the global economy? A view of the world in 2030
While debate continues on the outlook for global capitalism, ACCA explores the implications of our changing world with a panel of experts - business leaders, economists, academics and commentators - and offers a view of the global economy in 2030.
Read the report | More about the report and panelWhat's new
The Value of Audit: views from Audit Committee Chairmen - Singapore
ACCA, July 2010. Commissioned by the Accounting and Corporate Regulatory Authority (ACRA) in Singapore, this report follows on from a 2009 survey, and seeks contemporary views on the value of audit from Audit Committee Chairmen.
Read articleComing soon
Live discussion - ACCA's global virtual conference
Helen Brand, ACCA’s chief executive, will be presenting an overview of the report at ACCA’s 2010 Global Virtual Conference on 28 July, followed by a live discussion on its implications for the global accountancy profession.
Register hereGlobal events
ACCA brings together leaders in business, accountancy and academia at events around the world, to explore the four themes and contribute to the agenda of the international profession, business and society at large.
Global - ACCA Global Virtual Conference
Wednesday, 28 July 2010
ACCA's second annual global virtual event for employers and members will discuss the future challenges facing the profession.
China - Access to finance
Friday, 20 August 2010
St Regis Hotel, Pu Dong, Shanghai
Access to Finance
Includes microfinance, credit unions, Islamic finance, sovereign wealth funds, mutual funds, project finance and investment appraisal in practice.
Go to Access to FinanceAudit and Society
To include the decline in licence to operate, the rise of non-statutory audit and assurance activities, audit in developing economies, audit for the accountant in business, and wider debates on the value of audit and assurance in society, either as a whole or as part of the checks and balances of stable, sustainable social and economic conditions.
Go to Audit and SocietyNarrative Reporting
Includes simplification of reporting, usefulness of narrative reporting, new developments in business forecasting, narrative reporting and risk, better disclosure, aspects of societal accounting, accounting for diversity, accounting for post-retirement benefits and the use of new reporting technologies such as eXtensible Business Reporting Language (XBRL).
Go to Narrative ReportingCarbon Accounting
Includes the development of a greenhouse gas emissions standard, emissions trading, accounting for the green collar economy and business models beyond carbon.
Go to Carbon Accounting