The Association of Chartered Certified Accountants (ACCA) has released its annual Global Talent Trends Survey 2025, revealing that more than half of finance professionals have entrepreneurial ambitions.

The survey, now in its third year, aims to provide insights into the evolving perspectives of accountancy and finance professionals regarding their careers and workplace experiences.

More than 10,000 individuals from 175 countries participated in the survey, addressing topics such as career ambitions, hybrid working, inclusivity, upskilling, mental health, and employability.

Many respondents view accountancy as a stepping stone to entrepreneurship, with 52% indicating aspirations to run their own businesses in the future.

The survey highlighted the growing need for accountants to apply entrepreneurial skills in finance and business roles, where attributes such as commerciality and innovation are highly valued.

This year's themes also include sustainability, employability, and hybrid working arrangements.

Interest in sustainability-related careers is strong, with 67% of respondents keen on pursuing accountancy roles focused on environmental issues, the report said.

Currently, 48% of wider leadership roles below board level and 35% of middle management roles in finance involve sustainability responsibilities.

Employability confidence is also high, with 62% of respondents expecting to change roles within two years and 58% anticipating their next role to be outside their current organisation, posing a retention challenge for employers.

Additionally, 76% prefer hybrid working arrangements, yet 51% still work full-time in offices.

Diversity concerns are evident, with 45% of respondents noting a focus on certain diversity aspects over others, particularly the recognition of older employees.

The cost-of-living crisis remains a top workplace concern, with 41% expecting a pay rise of at least 11% in the next year.

Skill development is another concern, with half of respondents worried about not acquiring future workplace skills, and 32% reporting opportunities to learn AI-related skills.

Mental health indicators show slight improvement, yet 52% still experience work-related mental health challenges.

The rise of the 'side hustle' is noted, with 43% of Gen Z and 39% across all generations engaged in additional employment, presenting further engagement and retention challenges for employers.

Accountancy continues to be a valued passport to global careers, with 72% of Gen Z and 52% of Gen Y expressing interest in international career opportunities.