There are few issues as contentious in today's debate on U.S. domestic policy as the Affordable Care Act (ACA), with some calling for its repeal while others enumerate the benefits it has produced. Despite all the rhetoric, there have been few, if any, studies of the impact of the Act on business organizations.

This report presents the results of a survey of IMA members on the impact of the ACA on their companies. These senior financial leaders, with their financial skills and broad operational knowledge, are uniquely positioned to assess the effect on businesses of the ACA.

    Key Insights:
    • "The great majority of firms responding to our survey (83%) expect little to no impact on the number of employees that will be working for their company in the coming year."
    • "The biggest squeeze appears to be for those small to mid-sized firms. For firms with 51-1,000 FTEs, approximately 19% said they expect some decrease in employees."
    • "It has hindered growth due to the 50-employee level."

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    About the Authors

    Raef Lawson , Ph.D., CMA, CSCA, CPA, CFA, CAE
    Raef Lawson, Ph.D., CMA, CSCA, CPA, CFA, CAE, is the Chair of IMA’s Research Foundation and former professor-in-residence and vice president of research and policy at IMA. You can reach him at raeflawson@outlook.com.
    Kip Krumwiede , Ph.D., CMA, CSCA, CPA
    Kip Krumwiede, Ph.D., CMA, CSCA, CPA, is the director of research at IMA. You can reach him at kkrumwiede@imanet.org.
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