Drivers of change: global perspective

Faye Chua, February 2013. This report outlines the main findings of a survey recently conducted by ACCA and IMA across their membership on 100 drivers of change for the global accountancy profession. It presents the three critical drivers of change in the short, the medium and the long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.


This report goes further than simply identifying critical drivers across various time frames: it explores the extent of their impact according to a firm’s size, location and activity.

What is most telling from the analysis is that global accountants and senior executives share similar lines of thought. For instance, both accountants and senior executives emphasise the need for greater use of non-financial and integrated reports and the need for accountants to have a more strategic role. Both believe that accountants are essential for businesses to succeed in an uncertain and volatile environment that is expected to persist throughout the next decade and beyond.

This research draws on inputs from over 2,500 ACCA and IMA members to form the basis on how the profession can be better positioned to respond to the changing needs of business.