The report discusses the future pathways to finance leadership, highlighting the importance of professional accountants in shaping business strategy and driving long-term success. The report is produced by ACCA and IMA, two global bodies for professional accountants and financial professionals. The report emphasizes the role of finance professionals in all sectors as true value creators in organizations, and highlights the critical role professional accountants play in economies at all stages of development around the world. The report is intended to showcase the value of professional accountants and to highlight the importance of investing in finance leadership.