2026年全球人才趋势

Global talent trends2026. About ACCA. The world’s largest annual survey of careers,jobs and working life in finance and accounting. 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. Our fourth edition ofGlobal talent trendscontinues to identifythe key issues facing finance professionals as work transformsthis year. 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. We collected compelling data, insights and perspectives –shared by over11,000respondents from160countries – tocreate a forward-thinking overview of key workplace issuesand opportunities. 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. ‘Concerns around the use of AI in finance andaccountancy recruitment emerge as one ofthe standout issues this year.’ Find out more ataccaglobal.com Jamie Lyon FCCA, Head of Skills, Sectors and Technology, ACCA ACCA’sglobalthemes. Our global themes demonstrate at the highest levelthe change we want to drive as an organisation.We have three global themes: BRIDGING THE ACCOUNTANCY SKILLS GAP– build accountancy capacity so that businesses,the public sector and economies have access tothe skills and expertise to thrive. DRIVING SUSTAINABLE BUSINESS– drivepolicies, regulations and standards that deliverprosperous, ethical, sustainable organisationsand economies. CHAMPIONING THE PROFESSIONALACCOUNTANT– champion a refreshedunderstanding of the vital contribution ofprofessional accountants in a changing world. Contents. Demographics5 2026 findings in detail17 1.Accountancy redefined: Social and environmental impacts fuel job ambitions182.AI hiring practices spark concern303.Social impact – an untapped opportunity in the race for talent?374.Many generations at work – but collaboration falls short435.Entrepreneurial ambitions continue to burn brightly516.Cost of living concerns continue to exert wage pressures597.AI adoption is well established – but concerns remain on job impacts668.Mental health progress flatlines799.Gen Z lead return to office momentum – but stricter mandates are unpopular8410.Talent flight risk demands action on multiple fronts91 Acknowledgements98 Demographics. Global talent trends 2026is the largest annual talent surveyof accountancy and finance professionals across the world –shared by11,389respondents from160countries. METHODOLOGY This report has been produced using both quantitative and qualitativeresearch methodologies. It has also used generative AI functionality tosupport some of the analysis, with this output reviewed by ACCA. 1.Accountancy redefined: Social andenvironmental impacts fuel job ambitions 2026headlinesat aglance. 2.AI hiring practices spark concern 3.Social impact – an untappedopportunity in the race for talent? 4.Manygenerations at work –but collaboration falls short 5.Entrepreneurial ambitionscontinue to burn brightly 6.Cost of living concerns continueto exert wage pressures 7.AI adoption is well established –but concerns remain on job impacts 8.Mental health progress flatlines 9.Gen Z lead return to office momentum –but stricter mandates are unpopular 1.Accountancy redefined: Social andenvironmental impacts fuel job ambitions The message from our 2026 data is loud and clear: finance professionals want their work tomake a difference. 63%of respondents want their future finance jobs toassist in the environmental and climate challenge and69%of respondents want finance roles that make adifference to social impact Accountancy and finance is increasingly seen as a platformto contribute towards improving social and environmentalimpacts, while expanding career aspirations. This shifting roleis enabled by the profession’s broad training, transferableskills, and career flexibility that empowers finance professionalsto evolve alongside changing organisational needs – andpersonal ambitions. 63%69% More than one third of respondents (34%) suggest theirfinance role currently contributes to helping their organisationrespond to environmental and climate change issues. An evengreater number (45%), suggest it contributes to helping theirorganisation respond to social impact issues. Yet it’s the future ambitions that truly catch the eye here –63%of respondents want their