ACCA-2026年全球人才趋势 Global talent trends 2026

global

talenttrends.

2026

Globaltalenttrends2026.

AboutACCA.

WeareACCA(theAssociationofCharteredCertifiedAccountants),theonlytrulyglobalprofessionalaccountancybody.

Sincewewerefoundedin1904,we’vebeenbreakingdownbarrierstotheaccountancyprofession.Todayweproudlysupportadiversecommunityofover257,900membersand530,100futuremembersin180countries.

We’reredefiningaccountancy.Ourcutting-edgequalifications,continuouslearningandinsightsarerespectedandvaluedbyemployersineverysector.Theyequipindividualswiththebusinessandfinanceexpertiseandethicaljudgementtoleadanddrivesustainablevalueinorganisationsandeconomiesworldwide.

Guidedbyourpurposeandvalues,we’releadingtheaccountancyprofessionforachangedworld.Partneringwithpolicymakers,standardsetters,thedonorcommunity,educatorsandotheraccountancybodies,we’restrengtheningandbuildingaprofessionthatfocusesonpeople,planetandprosperitytocreatevalueforall.

Findoutmoreat

Theworld’slargestannualsurveyofcareers,jobsandworkinglifeinfinanceandaccounting.

OurfourtheditionofGlobaltalenttrendscontinuestoidentifythekeyissuesfacingfinanceprofessionalsasworktransformsthisyear.

Wecollectedcompellingdata,insightsandperspectives–sharedbyover11,000respondentsfrom160countries–tocreateaforward-thinkingoverviewofkeyworkplaceissuesandopportunities.

‘ConcernsaroundtheuseofAIinfinanceandaccountancyrecruitmentemergeasoneof

thestandoutissuesthisyear.’

JamieLyonFCCA,HeadofSkills,SectorsandTechnology,ACCA

THINKAHEADGLOBALTALENTTRENDS2026

2

GLOBALTALENTTRENDS20263

ACCA’sglobalthemes.

Ourglobalthemesdemonstrateatthehighestlevelthechangewewanttodriveasanorganisation.

Wehavethreeglobalthemes:

BRIDGINGTHEACCOUNTANCYSKILLSGAP

–buildaccountancycapacitysothatbusinesses,thepublicsectorandeconomieshaveaccesstotheskillsandexpertisetothrive.

DRIVINGSUSTAINABLEBUSINESS–drive

policies,regulationsandstandardsthatdeliverprosperous,ethical,sustainableorganisationsandeconomies.

CHAMPIONINGTHEPROFESSIONAL

ACCOUNTANT–championarefreshed

understandingofthevitalcontributionof

professionalaccountantsinachangingworld.

Thisreportsupports–Bridgingtheaccountancyskillsgap:

WHATARETHEKEYMESSAGESINTHISREPORTRELATINGTOTHETHEME?

WHATISTHEEVIDENCEFORTHIS?

KEYREFLECTIONSFORPOLICYMAKERSOREMPLOYERS:

1.Accountantsareincreasinglyseeking

futurefinancejobsthatmakeadifferencetosocialimpact.

69%ofallrespondentssuggesttheywantjobsinthefuturethatcontributetosocialimpact.

Developingskillsongoing–Organisationsneedtoconsider

howtheyprovidemoreopportunitiestofinanceprofessionals

andaccountantstoexploresocialimpactresponsibilities

incareerplanningandjobremits.Financeleadersneedto

considerhowtheirfunctionincreasinglyaddressesthisagenda.

2.Thereareconcernsaroundtheuseof

AIinrecruitment,andpotentialbiasesthatmayimpactfairness.

54%ofboardlevelleadershaveconcernsaroundtheuseofAIinrecruitment.

Wideningaccessintotheprofession–TheuseofAIby

organisationsforrecruitmenthastobecarefullyconsidered.

Itshouldbeusedtoaugment,butnotreplacehuman

judgement.Stronggovernance,transparencyandregulation

arounditsuseinthefutureisfundamentallyimportanttoensurerecruitmentprocessesarefairandunbiased.

3.Cross-generationalcollaboration

requiresimprovements,particularlygivenanageingworkforceinmanycountries.

42%ofrespondentsbelievetheir

organisationexperienceschallengesinsupportingeffectivecollaborationacrossdifferentgenerations.

Developingskillsongoing–Policiesandpracticesaimedat

plannedandstructuredmixedagecollaborationiskey.This

needstobeanchoredinrealwork.Policiestopromotefairnessandinclusion,training,teambuildingandsocialconnection,

andtwo-waymentorshipopportunitiesareallvitalinterventions.

4.MoreopportunitiesforupskillinginAIcanbeprovided.

43%ofrespondentssuggesttheir

employerisprovidingAI-relatedupskillingopportunities,andthissupportistranslatingintomoreuseofAIbyemployees.

Developingskillsongoing–Policiestoimprovelearning

opportunitiesinAIthroughtheeducationsystemandinthe

workplacearevitaltoupskillingthefutureworkforce–and

reducingfeararoundtheimpactofAIonjobsandlivelihoods.

Contents.

Demographics5

2026headlinesataglance

6

2026findingsindetail

17

1.Accountancyredefined:Socialandenvironmentalimpactsfueljobambitions

18

2.AIhiringpracticessparkconcern

30

3.Socialimpact–anuntappedopportunityintheracefortalent?

37

4.Manygenerationsatwork–butcollaborationfallsshort

43

5.Entrepreneurialambitionscontinuetoburnbrightly

51

6.Costoflivingconcernscontinuetoexertwagepressures

59

7.AIadoptioniswellestablished–butconcernsremainonjobimpacts

66

8.Mentalhealthprogressflatlines

79

9.GenZleadreturntoofficemomentum–butstrictermandatesareunpopular

84

10.Talentflightriskdemandsactiononmultiplefronts

91

Acknowledgements

98

GLOBALTALENTTRENDS20264

GLOBALTALENTTRENDS20265

Demographics.

Globaltalenttrends2026isthelargestannualtalentsurveyofaccountancyandfinanceprofessionalsacrosstheworld–sharedby11,389respondentsfrom160countries.

45%45%10%

METHODOLOGY

Thisreporthasbeenproducedusingbothquantitativeandqualitativeresearchmethodologies.IthasalsousedgenerativeAIfunctionalitytosupportsomeoftheanalysis,withthisoutputreviewedbyACCA.

FieldworkandroundtablesconductedOctober2025-February2026.

1.Accountancyredefined:Socialand

environmentalimpactsfueljobambitions⇨

2.AIhiringpracticessparkconcern⇨

3.Socialimpact–anuntapped

opportunityintheracefortalent?⇨

4.Manygenerationsatwork–butcollaborationfallsshort⇨

5.Entrepreneurialambitionscontinuetoburnbrightly⇨

6.Costoflivingconcernscontinuetoexertwagepressures⇨

7.AIadoptioniswellestablished–

butconcernsremainonjobimpacts⇨

8.Mentalhealthprogressflatlines⇨

9.GenZleadreturntoofficemomentum–butstrictermandatesareunpopular⇨

10.Talentflightriskdemandsactiononmultiplefronts⇨

GLOBALTALENTTRENDS20266

2026

headlines

ata

glance.

1.Accountancyredefined:Socialand

environmentalimpactsfueljobambitions

Themessagefromour2026dataisloudandclear:financeprofessionalswanttheirworktomakeadifference.

Accountancyandfinanceisincreasinglyseenasaplatform

tocontributetowardsimprovingsocialandenvironmental

impacts,whileexpandingcareeraspirations.Thisshiftingrole

isenabledbytheprofession’sbroadtraining,transferable

skills,andcareerflexibilitythatempowersfinanceprofessionalstoevolvealongsidechangingorganisationalneeds–and

personalambitions.

Morethanonethirdofrespondents(34%)suggesttheir

financerolecurrentlycontributestohelpingtheirorganisationrespondtoenvironmentalandclimatechangeissues.Anevengreaternumber(45%),suggestitcontributestohelpingtheir

organisationrespondtosocialimpactissues.

Yetit’sthefutureambitionsthattrulycatchtheeyehere–63%ofrespondentswanttheirfuturefinancejobstoassistinthe

environmentalandclimatechallenge,and69%wantfinancerolesthatmakeadifferencetosocialimpact.

63%ofrespondentswanttheirfuturefinancejobstoassistintheenvironmentalandclimatechallengeand69%ofrespondentswantfinancerolesthatmakea

differencetosocialimpact

63%

69%

Ourdatapointstoanevolvingroleforfinanceprofessionals:

‘Thisisaccountancybutredefinedforachangingworld.’

Exploreinmoredetail⇨

GLOBALTALENTTRENDS20267

2.AIhiringpracticessparkconcern

Theuseofartificialintelligence(AI)inrecruitmentisemergingasasignificantconcern.

Almosthalfofrespondents(48%)havereservationsabouttheuseofAIalgorithmsinhiringprocesses.Attitudesvaryconsiderablyacrosscountries,sectorsandbygeneration.Thoseworkinginaccountancypracticestendtobe

morepositiveabouttheuseofAIinrecruitment,asareGenZrespondents.

Yettherealspotlightinourdatafallsoncorporateleadership–morethanhalfofboardlevelleaders(54%)expressdoubtsaboutthegrowingrelianceonAIwhenselectingtalent.

ConcernsaboutthelossofhumaninteractioninrecruitmentprocessesandthepotentialforalgorithmicbiasreflectwiderdebatesabouttheresponsibleuseofAItechnologies.

Atthesametime,manyorganisationalleadershighlightthe

practicalchallengesofreducingrelianceonAIscreeningtools.Thesheervolumeofjobapplications,atrendthatmayhave

beenacceleratedbytheriseofgenerativeAI(GenAI),hasmadeautomatedfilteringincreasinglynecessary.

48%ofrespondentshavereservationsabouttheuseofAIalgorithmsinhiringprocesses–withmorethanhalfofboardlevelleaders(54%)expressingdoubtsaboutthe

growingrelianceonAIwhenselectingtalent

48%

(54%

Ultimately,oursurveyfindingsraiseanimportantquestioninanincreasinglyAI-drivenenvironment:

‘IsanyonetrulywinningintheAIledfinancejob-huntingarmsracerightnow?’

Exploreinmoredetail⇨

GLOBALTALENTTRENDS20268

3.Socialimpact–anuntappedopportunityintheracefortalent?

Anorganisation’sreputationforsocialimpactisincreasinglyimportantinattractingfuturefinancetalent.

Anauthenticcommitmenttosocialresponsibilityisnolonger‘nicetohave’–it’simperativetoanorganisation’slong-termbusinesssuccess,buildingstakeholdertrust,anddriving

futureinvestment.

What’sclearfromourdataisthatsocialandhumanrights

considerationsarebecomingadecisivefactorinemploymentdecisions–suggestingalinkbetweenanorganisation’s

environment,socialandgovernance(ESG)credentialsandtalentflight.

Three-quartersofrespondents(75%)agreeanorganisations’reputationonsocialandhumanrightsisakeyfactorin

decidingtoworkforaparticularemployer.Thisexceedsthe

58%ofrespondentswhosayanorganisation’senvironmentalreputationplaysasimilarrole.

TheimportanceofsocialimpactisparticularlyevidentamongGenZrespondents–with82%identifyinganorganisation’ssocialreputationasakeyfactorintalentattraction.

82%ofGenZrespondentsidentifyanorganisation’ssocialreputationasakeyfactorintalentattraction

82%

Therearealsonotablegeographicdifferences–with

respondentsindevelopingmarketsplacinggreateremphasis

onsocialimpact.Thisreflectsboththescaleofsocialchallengesintheseeconomies–andtheopportunitiesforprofessionalstomakeadifference.

Ourdatabegsthequestion:

‘Areemployersmissingahiringadvantage

bynotclearlyconnectingfinancerecruitmenttosocialimpact?’

Exploreinmoredetail⇨

GLOBALTALENTTRENDS20269

4.Manygenerationsatwork–butcollaborationfallsshort

Demographicchangeisreshapingthecompositionofthefinanceworkforce.

Ageingpopulationsandfallingfertilityratesarechanging

traditionalworkinglifepatterns.Inaddition,GenerationalAlpha,theoldestofwhomarenow16yearsoldwillbethenewage

cohortenteringtheworkforceinthenextyear.Thesetwoeffectswillincreasethenumberofgenerationsactiveintheworkplace,andexpandtheproportionofolderworkers.Anincreaseinthenumberofgenerationsatworkpresentsimportantquestions

foremployers–howtodriveinclusiveworkforcepracticesthatsupportbettercross-generationalcollaborationforthefuture.

However,manyrespondentsreportchallengesdrivingcross-generationalcollaborationevenacrossthefourgenerationswhorepresentthevastmajorityofemployeescurrently–with42%ofallrespondentscitingchallengeshere.

Ashighlightedinour2025findings,inclusivitypracticesoftenfallshortwhenitcomestoengagingolderemployeestoo.

Thisshouldserveasawarningtoemployers,givenworkforcedemographictrends.Ourresearchsuggests,however,there’snoone-stopsolutiontoimprovingcross-generationalteamwork–ratherarangeofdifferentresponses.

42%ofallrespondentsagreecollaborationacrossthe

mainfourgenerationsatworkischallenging,withyoungeremployees(44%)moreinclinedtoexpressconcerns

43%

35%

44%

.GenZ(<29).GenY/Millennial(30-45).GenX(46-61).BabyBoomer(62+)

Foremployers,there’sasimplemessageinourdata:

‘Employeesviewpoorcollaborationlessasa‘people’/‘generational’issue,andmoreanorganisationaldesignchallenge.’

Exploreinmoredetail⇨

GLOBALTALENTTRENDS202610

5.Entrepreneurialambitionscontinuetoburnbrightly

Entrepreneurshipcontinuestobeadefiningcareeraspirationinfinanceandaccountancy.

Respondentscontinuetohaveambitionstopursuetheir

ownentrepreneurialgoals–withoverhalf(54%)suggesting

theywanttobecomeentrepreneursatsomepointintheir

careers.Thisfigureisbroadlyconsistentwithlastyear(52%)–highlightingasustainedinterestinbusinessownershipwithintheprofession.

Accountancytrainingcontinuestoprovideanaturalspringboardforentrepreneurship–apioneeringtraininggroundthat

equipsprofessionalswiththetechnical,financialandstrategiccapabilitiesrequiredtostartandrunbusinesses.

Thepatternisremarkablyconsistentacrosstwoyearsofdata–withGenYandGenZrespondents,andthoseindevelopingmarketsthemostambitiousto‘gosolo’duringtheircareers.

Notably,however,theproportionofwomenexpressing

entrepreneurialambitionscontinuestoincrease–withalmosthalfoffemalerespondents(48%)nowindicatingthatstartingtheirownbusinessisacareergoal.

48%offemalerespondentsindicatedthatstartingtheirownbusinessisacareergoal

48%

Thedatasuggestsstrongentrepreneurialambitionsformanywomen:

‘Beyondthesocialcaseforsupporting

womeninbusiness,there’sagroundswellofresearchtoevidencethatincreasingfemaleparticipationatworkandexpandingfemaleentrepreneurshippresentssignificantgrowthopportunitiesfortheglobaleconomy.’

Exploreinmoredetail⇨

GLOBALTALENTTRENDS202611

6.Costoflivingconcernscontinuetoexertwagepressures

Inflationhaseasedinmanymajoreconomiesoverthepasttwoyears,thoughthecurrentMiddleEastconflictcouldimpactprogress,andrisinglivingcostscontinuetoshape

employeesentiment.

Headlineinflationisretreatingduetoaggressivecentralbank

tightening,easingofsupplychains,andfallingenergyand

commoditycosts–though,atthetimeofwriting,thistrendcouldbereversedduetotheMiddleEastconflict.Irrespective,fallinginflationratesonlyindicatethatpricesarerisingmoreslowly

thanbefore–theyremainelevatedrelativetopreviousyears.

Forthefourthconsecutiveyear,costoflivingpressurescontinuetotopconcernsinourGlobalTalentTrendsWorkplaceFears

Indexforemployees.Theissueaffectsrespondentsacross

generations,gendersandregions–andhasclearimplicationsforemployerretentionstrategieswhenitcomestomanagingpayexpectations.

Morethanhalfofrespondents(55%)saytheyaredissatisfiedwiththeircurrentcompensation.Meanwhile,58%expecta

payincreaseofmorethan5%overthenext12months,and36%wantincreasesexceeding10%.

Annualpayriseexpectationsofrespondentsoverall–with58%ofrespondentsexpectingapayriseofmorethan5%

6%58%36%

—0%/noincrease—>5%payrise—>10%payrise

GenZfeelparticularlyimpactedbycostchallenges:

‘It’stheyoungerworkforcewhoaremost

demandingwhenitcomestoexpected

compensationincreases–possiblyreflectingtheshortandlonger.termfinancialheadwindstheyface.’

Exploreinmoredetail⇨

GLOBALTALENTTRENDS202612

7.AIadoptioniswellestablished–butconcernsremainonjobimpacts

ConfidenceintheabilitytodevelopAI-relatedskillsremainshighamongfinanceprofessionals.

Thisyear,82%ofrespondentssaytheyfeelconfidentintheir

abilitytolearnandapplyAIcapabilities,consistentwiththe81%reportedin2025.Thisconfidencebroadlycutsacrosssectors,geographiesandgenerations–althoughmentendtoreport

slightlyhigherconfidencethanwomen.

ThereallypositivenewsfromourlatestfindingsisthataccesstoAItrainingisimproving–with43%ofrespondentssuggesting

theiremployerisprovidingAI-relatedupskillingopportunities

(upfrom32%in2025),althoughthisindicatesthereisstillmoreprogresstobemade.

43%ofrespondentssuggesttheiremployerisprovidingAI-relatedupskillingopportunities(upfrom32%in2025)

2025

2026

32%

43%

ThedatasuggestsclearlinksbetweenlevelsofupskillingandtheuseofAItechnology–withmorethanhalfofrespondents(52%)nowreportingregularuseofAItoolsintheirroles,

althoughtheadoptionofmoreadvancedagenticAItechnologiesremainslimited.

DespitegrowinguseofAI,concernspersist–51%of

respondentsremainworriedaboutthepotentialimpactofAI

ontheirjobs.And,again,it’stheyoungergenerationswhoare

mostconcerned–likelyreflectingtheeffectofAIontaskswithinmorejuniorroles.

AIadoptionisatacriticalpoint:

‘Akeytalkingpointthisyearacross

theglobaleconomywillbewhetherthe

expectedproductivitygainsfromAIwill

begintomaterialiseacrossindustriesandsectors.Specifically,willfinanceteamsseebenefitsthemselves?’

Exploreinmoredetail⇨

GLOBALTALENTTRENDS202613

8.Mentalhealthprogressflatlines

Althoughmentalhealthcontinuestobeasignificantworkplacechallengeacrossfinanceandaccountancyroles–advanceshavestalledthisyear.

PreviouseditionsofGlobaltalenttrendshavesuggested

thatmentalhealthhasbeenaworkplacechallengeforthe

professionentirelyirrespectiveofsector–albeitwithsomeslowandgradualimprovementsinmentalhealthindicatorsoverthelastthreeyears.

Thisyear,however,progresshaseased–with54%sayingtheirmentalhealthsuffersduetoworkpressures(uponly

slightlyfrom52%in2025).Youngerprofessionalsremain

themostaffectedgroup,continuingapatternestablishedinpreviousyears.

What’sfascinatingfromthisyear’sdataistheapparentlinkbetweenmentalhealthandtechnology-relatedconcerns.

Thisisanimportantsignalforemployers–givenourresearchshowsaconsistentrelationshipbetweenpoormentalhealth,reducedengagement,andlowsatisfactionlevels.

There’sbeenaslightfallbackthisyearinthosesayingtheirmentalhealthsuffersduetoworkpressures–

54%vs52%in2025

61%57%54%

52%

20232024.20252026

Mentalhealthimpactsretention:

‘Thereisagainevidenceinthedatathat

inadequatesupportformentalhealthcan

contributetohigheremployeeattritionrisk.’

Exploreinmoredetail⇨

GLOBALTALENTTRENDS202614

9.GenZleadreturntoofficemomentum

–butstrictermandatesareunpopular

Acrosstheglobalworkforce,returntoofficepoliciesarebecomingincreasinglystrict.

Thesepoliciesappeartobesupportedbyoursurvey

respondents–withtwo-thirds(66%)agreeingorganisations

shouldrequireemployeestospendasetnumberofdaysintheofficeeachweek.Interestingly,it’souryoungerrespondents

whoshowthestrongestdemand–withGenZ(72%)themostlikelytofavourstructuredofficeattendance–suggestingearly-careerprofessionalsm