Accounting trends in a borderless world to evaluate the trends facing the profession, comparing east and west, and the challenges facing accountants globally. CIMA also conducted a survey to delve deeper into the roles undertaken by a broader range of financial professionals, which were categorised as follows:
- Accounting operations: transaction processing, accounts payable and receivable, and internal financial reports
- External reporting: statutory reporting, corporate finance, treasury and financial risk, and regulation, including internal audits, compliance with regulatory requirements, and taxes
- Management accounting: preparing and interpreting management accounting information, such as forecasting, budgeting, costing and reporting on variances, as well as cash flow management
- Management support: identifying and analysing strategic options, decision support, designing and tracking key personnel indicators, benchmarking, strategic management accounting, and business risk management
- Management information systems: developing, implementing and maintaininginformation systems
- Other: staff management, training, administration, and other miscellaneous activities.