This report presents the findings of a study on drivers of change for global business and the
accountancy profession that was commissioned by the ACCA Accountancy Futures Academy and
conducted by Fast Future Research. The study draws on inputs from members of the Accountancy
Futures Academy, members of the Institute of Management Accountants (IMA), and ACCA’s other
Global Forums. The findings highlight what global experts see as key drivers of change that could
have a critical impact on business, the accountancy profession and the global environment in which
accountants will operate over the next decade and beyond.

Via Association of Chartered Certified Accountants, Institute of Management Accountants, and Fast Future