1、LEADING THE CHANGECopyright June 2023 by the Association of Chartered Certified Accountants(ACCA).All rights reserved.Used with permission of ACCA.Contact for permission to reproduce,store or transmit,or to make other similar uses of this document.About ACCA We are ACCA(the Association of Chartered

2、Certified Accountants),a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession,weve long championed inclusion and today proudly support a diverse community of over 247,

3、000 members and 526,000 future members in 181 countries.Our forward-looking qualifications,continuous learning and insights are respected and valued by employers in every sector.They equip individuals with the business and finance expertise and ethical judgment to create,protect,and report the susta

4、inable value delivered by organisations and economies.Guided by our purpose and values,our vision is to develop the accountancy profession the world needs.Partnering with policymakers,standard setters,the donor community,educators and other accountancy bodies,were strengthening and building a profes

5、sion that drives a sustainable future for all.Find out more at About this reportOrganisations face constant change.Drivers such as sustainability requirements,technology,cost optimisation and efficiency are all forcing organisations to change their operating models.Yet,leaders find change hard to de

6、liver.Finance leaders have a key role in driving change across their organisations.What are the key lessons?This report provides personal insights from nine professionals,drawn mainly from the ACCA Accountants in Business and Technology global forums,who provide their insights and recommendations.Th