A1: ECONOMY
1. Stability of the global economic infrastructure
2. The level of economic growth
3. Public attitudes to pure capitalism
4. Consideration of alternative economic perspectives
5. Total scale and distribution of global inequality and unmet needs
6. Globalisation v protectionism in times of economic uncertainty
7. Standing of the US dollar as the global reserve currency
8. Notions of value and currency
9. Broadening measurement of business value and progress
10. Impact of BRIC market development on global accountancy firms
11. Freedom of mobility for global labour
12. Extent of mergers of international stock exchanges
13. Proportion of knowledge-creation activities as a share of the economy at the national and global level
14. Stability of national revenue bases
15. Manageability of national and international debt
16. Level of investment required to maintain national physical infrastructure
17. Number and impact of micro-businesses on the overall health of the economy
A2: POLITICS AND LAW
18. Focus of global governance institutions
19. Rate of democratic transition
20. Level of international political volatility
21. Pace and extent of cultural globalisation
22. Governance and delivery of outsourced public services
23. Volume and complexity of legal regulation
A3: SOCIETY 67
24. Scale and distribution of global population growth
25. Spread of cultural diversity in society and the workplace
26. Workforce age structure
27. The workplace expectations of Generations Y, Z and beyond
28. Level of female participation in the workforce
29. Cost and ease of access to higher education
30. Uptake of online learning models in education
A4: BUSINESS
31. Capitalism next: future governing business and market paradigms
32. Business leader responsiveness to change and disruption
33. Quality and availability of the global talent pool
34. Influence of emerging financial centres
35. Choice of global business languages
36. Scale of global mergers and acquisitions (M&A)
37. Extent of foreign direct investment in developed and developing economies
38. Scale of reverse innovation flow from emerging economies to the industrialised world
39. Speed and duration of business cycles
40. Experimentation with and adoption of new business models
41. Crowdsourced funding for innovation: the consumer as investor
42. Level of complexity in business
43. Adoption of integrated systems thinking to manage business complexity
44. Living wills for businesses
45. Enterprise risk management capability
46. Evolution of corporate governance regulation and practice
47. Extent of social entrepreneurship in social and business sectors
48. Scope and diversity of expectations of external stakeholders
49. Pressure to manage corporate reputation as part of business strategy
50. Level of corporate commitment to social responsibility, investment, philanthropy and volunteer work
51. Use of cash for financial transactions
52. Management of accountability and compliance within the firm
53. The future role of intermediaries
54. Emergence of new industry sectors and professions
A5: SCIENCE AND TECHNOLOGY
55. The digitisation of work
56. The use of personal technology in business
57. Impact of the internet and personal technology upon attention spans,
learning, and knowledge retention
58. Business impact of social media
59. Ease of internet access
60. Adoption of cloud computing by business
61. Creation and valuation of digital assets
62. Cybersecurity challenges for business
63. The future of digital publishing
64. Big data: the development and exploitation of large organisational
databases
65. Data mining and predictive analytics
66. ‘Intelligent’ accounting systems
67. Scale of business opportunities associated with augmented and
virtual reality
68. New industries and production models
69. Advances in genetic science
70. The role of genetics in personalised health care
71. Advancements in brain science
72. Impact of nanotechnology advances across business sectors
73. Impact of advances in robotic science across business sectors
A6: ENVIRONMENT, ENERGY AND RESOURCES
74. Global climate change
75. Global competition for limited natural resources
76. Carbon tax and other environmental market mechanisms
77. Level of trade in environmental finance markets
78. Extent of eco-literacy, green practices, and ethical consumption
in business
79. Developing materiality of biodiversity impacts on business
80. Scale of take-up in alternative energy by business
A7: THE PRACTICE OF ACCOUNTING
81. Defining the scope of the accountant’s role
82. Size and complexity of the CFO’s remit
83. Non-financial information and integrated reporting
84. Clarity in financial reporting and defining the audit function
85. Balance between external financial accounting and internal
managerial accounting
86. Internal audit management
87. Changing structures and business models for accounting firms
88. Opportunities arising from adoption of global regulation
89. Evolution of the global accounting supply chain
90. Adoption of globally accepted accounting standards
91. Impact of size-specific business regulation upon accounting practices
92. Rate of adoption of XBRL as an accounting data standard
93. Importance of intangible assets in company valuation
A8: THE ACCOUNTANCY PROFESSION
94. Societal expectations and definitions of accounting
95. Flexibility, suitability and cost of accountancy training
96. Accounting skills capacity in transitional economies
97. Level of entrepreneurial skills in the accountancy profession
98. Public perception and attractiveness of the accountancy profession
99. Establishment and recognition of accountancy associations in
developing markets
100. Impact of competition from entrants outside the profession on the
provision of accounting services
Un sondage mené, à l'occasion du salon des entrepreneurs, par l’APCE et Cerfrance :
L’ORDRE DES EXPERTS-COMPTABLES, PARTENAIRE DU SALON DES ENTREPRENEURS, LES 6 ET 7 FÉVRIER 2013 !
Une exposition de