Editor's note: The author is associate technical director, Research & Development–Management Accounting, at AICPA & CIMA, together as the Association of International Certified Professional Accountants.
One of the clearest messages from our Future of Finance 2.0 research programme and its emerging themes report is that finance professionals are working across traditional functional boundaries to create value for the organisations in which they work.
We now describe ourselves in terms that could have shocked previous generations of accountants: innovators, entrepreneurs, and