Accounting and Finance Profession and Beyond
With 2026 underway, one thing is clear. The role of accounting and finance is evolving from looking back at past transactional events, to looking forward by creating value and supporting better decision-making across business.
In an environment marked by economic uncertainty, geopolitical tension, rapid technological change, and increasing complexity, organizations need professionals who can think strategically, manage risk, and support innovation. The role of accounting and finance has already begun to shift to meet these demands: according to Deloitte’s Finance Trends 2026 research, 57% of finance leaders report influencing enterprise strategy. Accounting and finance professionals are central to this evolution. They help develop and execute strategy, safeguard ethics and integrity, design and operate internal controls, and support planning, performance, and long-term value creation.
Techno-Finance
The skills required to do this work are evolving. Core accounting and finance expertise remains essential, and business professionals must increasingly fuse that foundation with digital and technological capabilities. This “techno-finance” reflects the ability to integrate accounting, data, technology, cybersecurity, sustainability, and innovation to drive productivity and better decision-making.
For this reason, one of the most important shifts we must make is to elevate financial fluency as a core business capability beyond traditional accounting and finance roles. Financial decisions are no longer made solely within finance departments. They are made across the organization, as sales leaders, product teams, technologists, project managers, and entrepreneurs leverage their financial understanding to drive enterprise performance.
The New IMA Competency Framework
With this broader definition of capability in mind, IMA expanded its Competency Framework from six to ten domains. Grounded in our vision to empower and connect business professionals to build a positive future, the framework builds on the strengths of yesterday while introducing cross-disciplinary capabilities essential for today’s organizations. These additional competencies extend beyond traditional accounting and finance roles, equipping professionals in adjacent careers with the skills needed to navigate complexity, collaborate across functions and contribute to long-term value creation.
Younger generations, in particular, are drawn to entrepreneurship and digital business models. What they need to succeed is not less accounting and finance. They need more of it, delivered in ways that feel relevant, practical, and empowering. Cash flow, pricing, investment decisions, risk management, and performance measurement are the skills behind sustainable growth. When accounting and finance are positioned as enablers of innovation and independence, the profession becomes more visible, more accessible, and more compelling.
This brings us to an important point about the accounting talent pipeline. One insight from our latest global survey keeps sticking with me. “Gen Z talent wants flexible, tech-enabled, purpose-driven jobs.” This isn’t a talent shortage. It’s a workplace mismatch. Operating models built on narrow job descriptions aren't appealing because they don't support modern work expectations. Organizations that recognize this are leveraging cross-functional experience to attract talent and outperform competitors.
Delivering Financial Fluency
In 2026, IMA will continue to focus on education that meets professionals where they are and where they want to go. Certification remains a trusted standard. Micro-credentials and targeted learning enable professionals to build "just-in-time” skills aligned to evolving organizational needs. That flexibility supports the accessibility and encouragement of life-long learning across career stages, economic contexts, and regions. We also recognize that uncertainty will remain a defining feature of the business landscape. Economic fragmentation, trade dynamics, global conflict, and disruptive technologies will continue to shape decision-making. In this environment, organizations must strengthen scenario planning, internal controls, data-driven decision making, and change management. Accounting and finance professionals are uniquely positioned to support this work by connecting strategy, risk, performance, and ethics.
As we move into 2026, our focus is clear. We are committed to elevating financial understanding, expanding the reach of management accounting, and reinforcing the profession’s role as a driver of value, resilience, and trust.