Global economic
conditions survey report:
Q3, 2016
About ACCA
ACCA (the Association of Chartered Certifed
Accountants) is the global body for professional
accountants. It offers business-relevant, frst-choice
qualifcations to people of application, ability and
ambition around the world who seek a rewarding
career in accountancy, fnance and management.
ACCA supports its 188,000 members and 480,000
students in 181 countries, helping them to develop
successful careers in accounting and business, with
the skills required by employers. ACCA works through
a network of 95 offces and centres and more than
7,110 Approved Employers worldwide, who provide
high standards of employee learning and development.
Through its public interest remit, ACCA promotes
appropriate regulation of accounting and conducts
relevant research to ensure accountancy continues to
grow in reputation and infuence.
Founded in 1904, ACCA has consistently held unique
core values: opportunity, diversity, innovation, integrity
and accountability. It believes that accountants bring
value to economies in all stages of development
and seek to develop capacity in the profession and
encourage the adoption of global standards. ACCA’s
core values are aligned to the needs of employers in
all sectors and it ensures that, through its range of
qualifcations, it prepares accountants for business.
ACCA seeks to open up the profession to people of
all backgrounds and remove artifcial barriers, innovating
its qualifcations and delivery to meet the diverse needs
of trainee professionals and their employers.
In June 2016 ACCA formed a strategic alliance with
Chartered Accountants Australia and New Zealand
(CA ANZ). The alliance represents the voice of 788,000
members and future professional accountants around
the world, who share the commitment to uphold the
highest ethical, professional and technical standards.
More information is available at: accaglobal
About IMA
IMA (Institute of Management Accountants), the
association of accountants and fnancial professionals
in business, is one of the largest and most respected
associations focused exclusively on advancing the
management accounting profession. Globally,
IMA supports the profession through research, the
CMA (Certifed Management Accountant) program,
continuing education, networking and advocacy of
the highest ethical business practices. IMA has a
global network of more than 80,000 members in 140
countries and 300 professional and student chapters.
Headquartered in Montvale, N.J., USA, IMA provides
localized services through its four global regions: The
Americas, Asia Pacifc, Europe, and Middle East/Africa.
imanet
Institute of Management Accountants
October2016
The Global Economic
Conditions Survey (GECS),
carried out jointly by ACCA
and IMA, is the largest
regular economic survey of
accountants in the world,
in both the number of
respondents and the range of
economic variables it monitors.
Its main indices are good
predictors of GDP growth
in themed countries and
its daily trend deviations
correlate well with the VIX or
‘fear’ index, which measures
expected stock price volatility.
Global economic
conditions survey report:
Q3, 2016
The Global Economic Conditions Survey
(GECS), carried out jointly by ACCA
(the Association of Chartered Certifed
Accountants) and IMA (the Institute of
Management Accountants), is the largest
regular economic survey of accountants
around the world, in terms of both the
number of respondents and the range of
economic variables it monitors. Its main
indices are good predictors of GDP growth
in themed countries and its daily trend
deviations correlate well with the VIX or
‘fear’ index, which measures expected
stock price volatility.
Fieldwork for the Q3 2016 GECS took
place between 2nd and 19th Sept 2016,
and attracted 1,512 responses from ACCA
and IMA members around the world,
including more than 150 CFOs.
ACCA and IMA would like to thank all
members who took the time to respond
to the survey. It is their frst-hand insights
into the fortunes of companies around
the world that make the GECS a trusted
barometer for the global economy. We
would also like to thank the following for
their time and expertise:
Economist, Capital Economics
Lombard Street Research
Markit.
Introduction
The Global Economic
Conditions Survey (GECS)
is the largest regular
economic survey of
accountants in the world.。。。以上简介无排版格式，详细内容请下载查看