Drivers of change in the UK

Faye Chua, February 2013. This report outlines the UK-relevant findings from a global survey conducted in 2012 by ACCA and IMA across their membership on drivers of change for the accountancy profession. It presents the UK’s key drivers of change in the short, medium and 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 and activity.

What is most telling from the analysis is that accountants share similar lines of thought with senior executives. For instance, both accountants and senior executives highlight a need for more use of non-financial and integrated reporting, as well as the need for accountants to have a more strategic role.