AACA 100 Drivers of Change – Appendix

This is a PDF of the 100 Drivers of Change Appendix.


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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.


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