> **来源：[研报客](https://pc.yanbaoke.cn)** # Summary of ACCA Global Talent Trends 2026 ## Core Content ACCA's *Global Talent Trends 2026* report highlights key issues and opportunities in the finance and accountancy profession as it evolves in response to global changes. The survey, conducted across 160 countries with over 11,389 respondents, reveals significant shifts in how professionals view their roles, the impact of technology, and the importance of social and environmental considerations. ## Main Themes ACCA outlines three global themes that guide its efforts to redefine accountancy for a changed world: 1. **Bridging the Accountancy Skills Gap**: Focus on building capacity and ensuring access to skills and expertise for sustainable growth. 2. **Driving Sustainable Business**: Emphasizing the role of accountants in creating ethical, prosperous, and sustainable organizations. 3. **Championing the Professional Accountant**: Promoting a renewed understanding of the value of professional accountants in a dynamic global economy. ## Key Findings ### 1. Accountancy Redefined: Social and Environmental Impact - Finance professionals are increasingly seeking roles that contribute to social and environmental impact. - 34% of respondents currently contribute to environmental and climate issues. - 45% contribute to social impact issues. - Future ambitions show even stronger trends: 63% want to work on environmental issues, and 69% want roles that have a social impact. - **Key Reflections**: Employers should integrate social impact into career planning and job roles. Finance leaders must align with this agenda. ### 2. AI Hiring Practices Spark Concern - 48% of respondents have reservations about AI in hiring processes. - 54% of board-level leaders express doubts about AI's role in talent selection. - Concerns include loss of human interaction and potential algorithmic bias. - **Key Reflections**: AI should augment, not replace, human judgment. Governance and transparency in AI use are essential to ensure fairness in recruitment. ### 3. Social Impact as an Untapped Opportunity - 75% of respondents consider an organization's social and human rights reputation when choosing an employer. - Gen Z (82%) place even greater importance on this factor. - **Key Reflections**: Employers should connect finance recruitment with social impact to gain a competitive advantage. ### 4. Cross-Generational Collaboration Challenges - 42% of respondents report challenges in cross-generational collaboration. - Younger employees (Gen Z) are more likely to voice these concerns. - **Key Reflections**: Organizational design and policies must support structured, inclusive collaboration across generations. Mentorship and team-building are critical. ### 5. Entrepreneurial Ambitions - 54% of respondents aspire to become entrepreneurs at some point in their careers. - This trend is consistent across generations and geographies. - Women's entrepreneurial ambitions are increasing, with 48% indicating starting their own business as a career goal. - **Key Reflections**: Accountancy training supports entrepreneurship. Employers should recognize and nurture this trend. ### 6. Cost of Living Concerns - Cost of living pressures remain a top concern, affecting 55% of respondents. - 58% expect a pay increase of more than 5%, and 36% want increases over 10%. - Gen Z is particularly affected by these challenges. - **Key Reflections**: Employers must address pay expectations and consider cost of living in retention strategies. ### 7. AI Adoption and Job Impact Concerns - 82% of finance professionals feel confident in learning and applying AI skills. - 43% of respondents report their employers are providing AI upskilling opportunities. - 52% of respondents regularly use AI tools, but 51% still worry about job impacts. - **Key Reflections**: Policies to improve AI education and reduce fears about job displacement are essential. ### 8. Mental Health Progress Flatlines - 54% of respondents say their mental health suffers due to work pressures. - Mental health is linked to engagement, satisfaction, and retention. - **Key Reflections**: Employers must provide better mental health support to reduce attrition risk. ### 9. Return to Office Trends - 66% of respondents support structured office attendance. - Gen Z (72%) shows the strongest preference for structured office time. - 58% believe office time positively impacts promotion chances. - **Key Reflections**: Hybrid and remote working models are preferred, and a one-size-fits-all approach is unlikely to meet diverse workforce needs. ### 10. Talent Flight Risk - 52% of respondents expect their next career move to be outside their current organization. - Gen Z represents the highest flight risk. - **Key Reflections**: Psychological attachment and job security are key drivers of retention. Employers must take a multifaceted approach to address talent flight. ## Conclusion The report underscores the need for a forward-thinking approach to accountancy and finance professional development, emphasizing the importance of social impact, AI integration, generational collaboration, and employee well-being. Employers are urged to adapt to these changing dynamics to retain and attract top talent in a competitive global market.