ACCA and IMA, September 2012. In this study, professionals working in and close to the accountancy profession identify 100 drivers of change shaping the landscape for businesses and profession accountants over the next decade. The potential impacts and 10 resulting imperatives are explored. Opportunities are identified for accountants to adopt a more strategic and trusted role.
ACCA and IMA, September 2012. In this appendix to the main report, each of the 100 drivers are presented with a short description as well as a time frame for possible impact, stating when the experts think it could affect at least 20% of the profession globally. For each driver, its possible implications for, or impact on, business and accountancy and, in particular, the key questions and uncertainties for the accountancy profession are identified.