Dec 7, 2018
Each quarter, the Association of International Certified
Professional Accountants surveys finance decision-makers in the
United States about their outlook for the coming 12 months. The
fourth-quarter results show that sentiment has dipped regarding the
domestic and global economies. The decline is in part due to
subsiding euphoria of the first quarter and tax law changes, though
the overall outlook remains strong. Ken Witt, CPA, CGMA, the
Association’s lead technical manager for management accounting,
delves further into the results, focusing on hiring plans and the
top challenges facing businesses.