Accountants and strategic leadership

This paper looks at the future of corporate reporting, which has seen the introduction of the Integrated Reporting Framework from the International Integrated Reporting Council (IIRC) and the impact it will have on the role of the accountant – from change maker to the reluctant finance professional.


The paper aims to explore possible scenarios for the future of the financial professional in light of the forthcoming changes in integrated reporting requirements. The basis for discussion is the potential risk of the finance function losing influence as a consequence of an increased role of other actors in the production of financial statements compliant with integrated reporting guidelines.