“Drivers of change in the US” outlines the U.S.-relevant findings from a global survey conducted in 2012 by IMA and ACCA across their membership on drivers of change for the accountancy profession. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.


Key Insights
  • Accountants share similar lines of thought with senior executives. Both highlight a need for more use of nonfinancial and integrated reporting, as well as the need for accountants to have a more strategic role.
  • For the immediate future, businesses and the accountancy profession in the United States are most concerned with rises in fuel and energy prices. In the more distant future, however, trends relating directly to the profession and to society are more important.
  • As the world has become ever more reliant on computers, the continued digitization of financial services has opened up individuals and organizations to threats from cyberspace, and new forms of cyberterrorism, cybercrime, and cyberfraud will continue to emerge.
  • In the region, the most significant driver, is the increasing importance of the accountant as a business partner and the need for accountants to have a broader skill set.
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