The Association of Chartered Certified Accountants and the Institute of Management Accountants have released a study naming 100 factors that will create uncertainty for accountants in the future.

The report, “100 Drivers of Change for the Global Accountancy Profession,” is based on research by the ACCA’s Accountancy Futures Academy and insights from both groups’ members. The report dives deeply into potential change agents in eight categories: the economy; politics and the law; society; business; science and technology; environment, energy and resources; and both the practice of accounting, and the accounting profession. The drivers within each category are also sorted by how soon they are likely to be effective, from within the next 12 months to as far out as 10 or more years.

“The research emphasizes that we are entering an increasingly uncertain world where almost every aspect of the economy, business, and the accountancy profession will be in a state of flux,” said IMA vice president of research Raef Lawson, Ph.D., CMA, CPA. “The drivers presented in this report highlight critical issues that will shape the global landscape.”

The report also offers some direction to help accountants face the 100 drivers, and a list of five imperatives for businesses and five for the accounting profession.

“The fact that these drivers of change have been identified by those working in accountancy clearly demonstrates the profession is willing and able to engage in long-term strategic thinking,” said Ewan Willars, director of policy at ACCA. “The key question is what do we do with these powerful insights?”