重新构想职业道路。不断变化的工作世界

About this report. About ACCA. This report is part of a suite of resources exploring how careers in the accountancy andfinance profession may evolve over the next decade to 2035. It examines the key driversof change that may lead professionals to reevaluate their career path – preparing themfor the coming five to 10 years. Other reports in the suite provide regional perspectivesand different contexts to the discussion. We are ACCA (the Association of Chartered Certified Accountants),the only truly global professional accountancy body. Since we were founded in 1904, we’ve been breaking down barriersto the accountancy profession. Today we proudly support a diversecommunity of over257,900members and530,100future membersin180countries. The objective of this report is to frame the context around the inevitable decisions thatprofessionals increasingly need to make –exploring the reasons behind their choices. Looking ahead towards the mid-2030s, it’s clear that the only certainty of predictions isuncertainty. Yet this does not imply a lack of direction – rather the underlying trends arebecoming ever more apparent. It’s these trends that this report seeks to distil. We’reredefining accountancy.Our cutting-edge qualifications,continuouslearning and insights are respected and valued byemployers in every sector. They equip individuals with the businessand finance expertise and ethical judgement to lead and drivesustainable value in organisations and economies worldwide. ACCA’s annualGlobal talent trendsreport – which considers the current talent landscape inthe profession – should be considered in conjunction with this report. Guided by our purpose and values, we’re leading the accountancyprofession for a changed world. Partnering with policymakers, standardsetters, the donor community, educators and other accountancybodies, we’re strengthening and building a profession that focuses onpeople, planet and prosperity to create value for all. We draw on the insights of 325 ACCA members, affiliates and future members; almost 2,600survey responses collected in August and September 2025; and the perspectives of around125 employers. The report is designed as a practical tool to support accountancy and finance professionalsreflect on their career planning and provide insights. Each section offers a narrative on thepossible world in 2035 – and the implications for the profession and its people. Find out more ataccaglobal.com The accountancy and finance profession has a robust future. The opportunities for its memberswill likely continue to broaden.Being prepared for the changing world is essential. Foreword. The evolving world is reimagining career paths across professions.Accountancy and finance are not immune. Accountancy and finance professionals recognisethat while financial success remains essential, a newbusiness model with a broader view of performanceis emerging – one that reflects the need to create andmaintain sustainable organisations fit for the future.This requires professionals to develop new skills whilestrengthening traditional ones. ACCA continues to support those in the professionthrough tools, such as theCareer Navigator, access tonew roles viaACCA Careers, and the useful resourcesin ourVirtual Skills platform. Our redesigned qualification has, at its core, the skillsets that accountancy and finance professionals needto navigate these personalised paths. Helen Brand OBEchief executive, ACCA Change brings both opportunity and challenge –often in equal measure. The challenge is that standing still is not an option.The exciting pace of change requires every professionalto continually reappraise their skill set, and evaluate thecompetencies needed to take the next step on theircareer path. Continuous learning is not new, but it isbecoming ever more essential. There’s an opportunity to redefine the role of theprofession, and take advantage of a series of driversthat empower professionals to widen their careersinto new areas while using their skill sets in new andinteresting ways. At a time when trust is increasingly being questioned,applying core ethical principles throughout accountancyand finance professionals’ careers emphasises thefundamental role that they play in society. This is an extremely personal journey. Traditionalcareer paths are giving way to more flexible,individualised routes. Career paths are being reimagined. Contents. 7.Changes enforced on the profession77 3.Evolving personal expectations of work 3.1Benefits of working323.2Human powered economy333.3Lifestyle expectations343.4Motivation363.5Skills evolution403.6Changing career progression433.7Positioning yourself for the next role – leading with skills503.8Organisational culture50 7.1Trust and ethics787.2Regulation and expectations797.3Accountants as entrepreneurs79 8.Uncertainties of geopolitics and economics80 8.1Geopolitical uncertainty818.2Globalisation?838.3Economic precarity838.4Intelligence age: The 5IR84