Executive summary. Demographics. Key work metrics tracked. Every year we track key metrics to better understand trends across different aspects of work in accountancy and finance. 2023 61% 55% 49% 35% 42% 2024 57% 54% 34% 41% 37% 2025 52% 58% 40% 40% 36% RETENTION Respondents who want to move externally in their next role MENTAL HEALTH Respondents who agree their mental health suffers because of work pressures SOCIAL MOBILITY Respondents who believe a low socio-economic background is a barrier to progressio ...

2025年中国人才趋势调查 THINK AHEAD © ACCA ACCA 关于本调查 作为全球财会行业最大规模的人才调查之一，ACCA最新的《2025年全球人才趋势调查》覆盖全球175个国家和地区、共收集了10.064名财会专 业人士的见解，其中中国内地及香港地区受调研者高达2.346名。调查围绕人工智能对财会的影响、混合工作模式的双向接受程度、多元化与包 容性存企业中的认知、可持续发展对职业选择的影响、财务从业者的心理健康以及生活成本危机等等当前职场的重要议题展开深入分析。希望 通过深入剖析职场人士对当前职业现状和未来发展的真实想法，为政策制定者提供了行业洞察，为雇主优化人才管理策略提供战略依据，为现 在以及未来想要从事财务专业的有志之士明确能力提升重点，梳理职业发展路径，把握财务发展机遇。 关键调查发现 ACCA THINK AHFAD © ACCA ■ 中国年轻劳动者对较技能重视程度凸显:尽管人工智能（AI）技术发 展迅速，中国内地受访者对软技能培养的需求远超Al技能。中国内地 受访者眼认为未来最有价值的三项职场技能分别为问题解决技能 （35%）、适应力和变革管理（31%）以及沟通和叙事能力（29%） ...

Investment Rating - The report does not explicitly provide an investment rating for the finance sector or public sector productivity improvements Core Insights - The report emphasizes the urgent need for improving productivity in the public sector to address rising debt and deficit levels globally, suggesting that finance professionals play a crucial role in this transformation [12][13] - It highlights the importance of a strategic shift in finance roles from cost-cutting to enabling productivity improvements across the public service delivery chain [13][15] - The report outlines three main elements of the public service delivery chain: budget efficiency, organizational productivity, and effectiveness of outcomes and outputs, with finance professionals being integral at each stage [15][20] Summary by Sections Research Approach - The report is based on six roundtable discussions with over 40 public sector employees across nine jurisdictions, focusing on finance roles within various government organizations [8] Public Sector Productivity - Public finances are under pressure, necessitating a focus on productivity improvements to enhance public service delivery [12] - The relationship between inputs and outputs is central to understanding productivity, with the report advocating for a comprehensive examination of the public sector's delivery chain [14][26] Elements of Public Service Delivery Chain - **Budget Efficiency**: Emphasizes the need for realistic budgeting and effective data management to enable decision-making [16][17] - **Organizational Productivity**: Focuses on understanding how inputs are converted into outputs and the importance of adaptability in response to changing demands [18][19] - **Effectiveness of Outcomes and Outputs**: Stresses the need for finance professionals to prioritize activities that significantly influence achieving public service objectives [20][21] Finance Function Evolution - The report outlines a ten-point plan for finance professionals to enhance productivity, including aligning budgets to priority outcomes, driving realistic budgets, and collaborating with procurement teams [23] - It highlights the necessity for finance professionals to continuously upskill to meet evolving demands in the public sector [23][30] Importance of Productivity - Improving productivity is vital for addressing wage pressures, rising expectations, and fiscal challenges in the public sector [77][78] - The report notes that public sector organizations face significant spending pressures due to demographic changes, geopolitical tensions, and climate change [88][90] Budget Utilization - The budget is identified as a critical tool for driving productivity, with recommendations for setting realistic assumptions and effective procurement practices [93][94] - The report emphasizes the need for public sector organizations to approach procurement holistically to enhance outputs and outcomes [102][108]

Investment Rating - The report does not provide a specific investment rating for the industry. Core Insights - Crisis management is essential for organizations to prepare for, respond to, recover from, and learn from major disruptions [9] - Effective crisis management requires coordination across tactical, operational, and strategic teams [13] - Aligning crisis management with climate risk is crucial as it forms part of the overall risk management framework [12] Summary by Sections Crisis Management Overview - Organizations face constant threats from disruptive events that can impact their operations and reputation [3] - Senior leaders must be prepared to respond to these disruptions [4] Principles of Crisis Management - Key principles include governance, strategy, risk management, decision making, communication, ethics, and learning [5][6] Crisis Management Capability - A crisis management capability helps organizations manage disruptions effectively [9] - The capability should be integrated into the overall risk management framework [12] Crisis Management Team (CMT) - The optimal size of a CMT is typically between 5 to 10 members [17] - Responsibilities of the CMT include strategic decision-making, managing communications, and coordinating resources [19][20] Scenario Testing - Scenario testing is vital for rehearsing responses to severe disruptions and identifying areas for improvement [41] - Different scenarios can include natural disasters, supply chain disruptions, and other plausible events [42] Crisis Management Plan (CMP) - A CMP should be user-friendly, clearly outline roles and responsibilities, and support responses from disruption to resolution [36][37] - Essential contents of a CMP include objectives, communication strategies, and decision-making procedures [38] Skills Required for CMT Members - CMT members should possess skills in decision-making, communication, leadership, adaptability, and strategic thinking [26][29][31][32] Challenges in Crisis Management - Challenges include managing changing situations, clarifying facts, and meeting legal and regulatory demands [34] Post-Test Report - A post-test report should outline observations and recommendations for improving crisis management capabilities [96][97]

Investment Rating - The report indicates a moderate decline in global confidence among accountants and CFOs, suggesting a cautious outlook for investment in the near term [4][34]. Core Insights - Global economic conditions are showing signs of slowing growth, with confidence among finance professionals at its lowest since Q4 2023, slightly below historical averages [4][5]. - The New Orders Index has declined moderately, indicating reduced demand across key regions, particularly in Western Europe, North America, and Asia Pacific [7][9]. - Cost pressures remain elevated, particularly in Western Europe, with over 60% of respondents reporting increased operating costs, although this is a decline from previous quarters [12][13]. Global and Regional Analysis - Confidence improved in North America but fell sharply in Asia Pacific, reflecting concerns about the Chinese economy and potential U.S. recession [5][8]. - The Middle East saw a significant rise in confidence, driven by resilience in non-oil economies and expectations of easier U.S. monetary policy [28]. - South Asia's confidence increased, with India projected to be the fastest-growing major economy, benefiting from strong infrastructure investment [29]. Chief Financial Officers (CFOs) - CFO confidence declined moderately in Q3, with a sharp fall in the New Orders Index, indicating a cautious outlook [34][35]. - The Capital Expenditure Index for CFOs fell moderately, while the Employment Index increased, suggesting mixed signals in investment and hiring [36][40]. - Despite a decline in the proportion of CFOs reporting increased operating costs, concerns remain elevated historically, indicating a cautious approach to future investments [37][38].

Investment Rating - The report does not explicitly provide an investment rating for the accounting and finance industry regarding AI adoption Core Insights - The report emphasizes the transformative potential of AI in the accounting profession, highlighting both opportunities and challenges associated with its adoption [3][4][11] - It underscores the importance of human oversight and expertise in conjunction with technological advancements to ensure effective AI integration [4][12][15] Summary by Sections 1. Introduction - The accounting and finance profession is experiencing significant changes due to technological advancements, particularly AI, which is reshaping the field [11] - AI is fundamentally about leveraging data to enhance decision-making and streamline processes [11] 2. AI Technologies - AI encompasses various technologies including machine learning, computer vision, natural language processing, and generative AI, each with unique applications and risks [18][29] - Machine learning can improve financial forecasts and cash flow management by analyzing historical data [36] - Computer vision enhances document processing and fraud detection but faces challenges with image quality and privacy concerns [46][47] - Natural language processing aids in analyzing financial documents and sentiment analysis, but requires domain-specific training to handle industry jargon [50][51] - Generative AI can automate report writing and assist in audit processes, but raises concerns regarding data privacy and the explainability of outputs [55][61] 3. Current State of AI Adoption - The report provides insights from over 900 accounting leaders, revealing varied levels of AI adoption across organizations [4][20] - Organizations are financially committing to AI, with expectations for gradual evolution in its applications [25][26] 4. Implementing AI and Data Strategies - Finance teams are increasingly taking advisory roles in shaping AI and data strategies, fostering cross-functional collaboration [20][21] - A clear strategy is essential for managing the full lifecycle of AI initiatives, addressing technical complexities and probabilistic outputs [21][22] 5. Challenges and Risks in AI Adoption - Organizations are still developing their approaches to AI-specific risks, with many lacking adequate risk and control measures [23][24] - There is a need for collaborative training and effective policies to manage AI risks, as many organizations are in early stages of establishing governance frameworks [24][25] 6. Case Studies - The report includes case studies demonstrating practical applications of AI in accounting, providing key lessons and best practices for adoption [14][26] 7. Best Practices for AI Adoption - Successful AI adoption requires strategic planning, data management, and human-AI collaboration, with a focus on high-impact use cases [26][27] - Continuous learning and skill development among staff are crucial for effective AI integration [27]

Investment Rating - The report emphasizes the importance of a living wage as a crucial factor for sustainability, indicating a positive investment outlook for organizations that adopt living wage practices [7][10][22]. Core Insights - The report highlights that the cost-of-living crisis has exacerbated inequality, affecting workers globally and leading to significant social unrest [7][8][13]. - A living wage is defined as the income necessary for a worker and their family to maintain a decent standard of living, which varies by region and local cost of living [15][34][35]. - The research indicates that 89% of survey respondents recognize the importance of a living wage, with 82% linking it to sustainability [17][40]. - Living wages are seen as a socio-economic multiplier, benefiting not only workers but also organizations through improved productivity and reduced turnover [10][16][50]. Summary by Sections Executive Summary - The report identifies rising inequality as a systemic risk, with the top 10% of earners receiving nearly 52% of global pay, while the lowest-paid half receive only 8.5% [13][55]. - The report calls for the integration of living wages into sustainability discussions at the board and senior management levels [17][22]. Current Perspectives on a Living Wage - The report states that 66% of respondents believe paying a living wage is ethically right, and 65% view it as a human right [50][51]. - The International Labour Organization (ILO) emphasizes that decent wages are essential for economic and social development [14][40]. - The report notes that legislative requirements, such as the Corporate Sustainability Due Diligence Directive (CSDDD), are crucial for advancing living wage practices [18][60]. Calls to Action - The report outlines specific actions for finance and accountancy leaders to advocate for living wages, including integrating wage discussions into sustainability agendas and supporting transition plans for living wages across value chains [22][24][28]. - It encourages governments to recognize inequality as a systemic risk and to implement national living wage policies [25][29]. - Industry groups are urged to collectively transition towards paying living wages and to recognize the socio-economic benefits of such practices [26][28].

Investment Rating - The report emphasizes the importance of a living wage as a crucial factor for sustainability, indicating a positive investment outlook for organizations that adopt living wage practices [7][10][22]. Core Insights - The report highlights that the cost-of-living crisis has exacerbated inequality, affecting workers globally and leading to widespread protests and strikes [7][8][13]. - A living wage is defined as the remuneration necessary for a worker and their family to maintain a decent standard of living, which includes basic needs and discretionary income [15][34]. - The research indicates that 89% of global survey respondents recognize the importance of a living wage, with 82% linking it to sustainability [17][40]. - Living wages are seen as a socio-economic multiplier, benefiting not only workers but also organizations through improved productivity and reduced turnover [10][16]. Summary by Sections Executive Summary - The report identifies rising inequality as a systemic risk, with the top 10% of earners receiving nearly 52% of global pay, while the lowest-paid half receive only 8.5% [13][55]. - The Business Commission to Tackle Inequality estimates that a globally implemented living wage could generate an additional $4.56 trillion in GDP annually [16][45]. Current Perspectives on a Living Wage - The report states that 66% of respondents believe paying a living wage is ethically right, and 65% view it as a human right [50][51]. - The International Labour Organization emphasizes that decent wages are essential for economic and social development [14][40]. The Case for a Living Wage - The report outlines that living wages should provide for a decent standard of living, reflecting local cost-of-living differences [35][37]. - It notes that many workers globally earn below a living wage, leading to poverty and inadequate access to essential services [14][55]. Calls to Action - The report encourages finance and accountancy professionals to advocate for living wages within their organizations and supply chains [22][24]. - It suggests that governments should recognize inequality as a systemic risk and implement policies to promote living wages [25][60].

ACCA Think Ahead FINTECH AS A CATALYST FOR GROWTH: LESSONS FROM INDIA Foreword Md. Sajid Khan Director – India ACCA Fintech –the coming together of financial services and digital technology – is a key growth sector in India, with an adoption rate of 87%, significantly higher than the global average of 64%. India is the third-largest and fastest-growing fintech market globally. India's success in leveraging innovative financial technologies provides valuable insights into fintech's potential for driving incl ...

Industry Investment Rating - The report does not explicitly provide an industry investment rating [1][2][3] Core Findings - 61% of Chinese respondents are concerned about AI impacting their jobs, up from 54% last year, but 87% remain open to AI adoption [6][12] - 62% of mainland Chinese respondents are dissatisfied with their salaries, though this does not significantly increase their likelihood of leaving their jobs [6][16] - Chinese professionals show lower turnover intentions compared to global levels, with Big Four employees having the highest turnover rates [6][23] - 79% of mainland Chinese respondents want more organizational support for mental health management [6][29] - 57% of mainland Chinese employees worry about lacking future workplace skills, with Gen Z being the most concerned [6][36] - 78% of Chinese employees prefer hybrid work models, though many employers still require full-time office attendance [6][41] Key Industry Insights Accounting Firms - Accounting firms show higher concerns about future workplace skills compared to the mainland average, with smaller firms being the most worried [50] - Employees in accounting firms generally have higher salary satisfaction, 5%-10% above the mainland average [51] - Accounting firms have higher rates of hybrid work due to their service models, which require frequent client interactions [51][52] Government Agencies/State-Owned Enterprises - 65% of government/state-owned enterprise respondents worry about lacking future workplace skills, 8% above the mainland average [53] - 38% of these respondents are satisfied with their salaries, in line with the mainland average [53] - Government/state-owned enterprises prefer traditional office work, relying on centralized operations for efficiency [53] Financial Services - 56% of financial services respondents worry about lacking future workplace skills, close to the mainland average [54] - 96% of financial services respondents want more technical training, the highest among all industries [54] - Financial services employees have lower salary satisfaction, with only 27% satisfied, 11% below the mainland average [55] Gen Z Insights - Gen Z employees are most concerned about lack of career development opportunities, resources, and future workplace skills [58] - 47% of Gen Z employees are satisfied with their salaries, 9% above the mainland average [59] - 67% of Gen Z employees feel work pressure affects their mental health, 10% above the mainland average [60]