The latest "2026 Global Talent Trends Report" released by the Association of Chartered Certified Accountants (ACCA) reveals that accounting professionals from different generations hold distinctly different views on a series of issues shaping the modern workplace, including artificial intelligence, inflation, hybrid work, diversity, equity, and inclusion.

The report surveyed 11,000 accounting professionals from 160 countries about their views on the workplace. For example, Generation Z (aged 29 and under, born in 1995 or later) supports hybrid work models more than Millennials (aged 30-45) and Generation X (aged 46-61). Gen Z also trusts the use of AI in recruitment more than other generations, including Baby Boomers (aged 62 and over).

As Generation Alpha approaches, cross-generational management becomes a new challenge

The report points out that as Generation Alpha (born 2010-2024) approaches working age, employers may need to manage five to six generations of employees within the same workplace in the future. The report states: "This shift brings both opportunities and challenges, and employers need to create an inclusive working environment to support effective collaboration among different age groups."

Finding 1: Gen Z favors 'structured attendance'

The survey shows that about two-thirds (66%) of accounting professionals surveyed support policies requiring employees to work a fixed number of days per week in the office, with Gen Z (72%) being the group "most likely to support structured attendance."

But this does not mean employees want to be in the office every day. The survey found that the majority (75%) of employees prefer a hybrid work model—part of the time at home and part in the office—with only 10% supporting full-time office work.

Requiring more office attendance days could also alienate some new parents. About 43% of Millennial respondents said they would consider leaving their current job if required to significantly increase their time in the office.

Finding 2: Younger accountants are more confident in AI-driven recruitment

The use of AI in recruitment has become widespread among recruiters, who use such tools to screen the growing number of resumes, conduct skills assessments, and manage job advertisements. However, the application of this technology has also raised significant concerns among nearly half (48%) of accounting professionals surveyed.

However, this skepticism varies by generation. More than half (55%) of Gen Z expressed confidence in the use of AI in recruitment, a proportion significantly higher than Millennials (37%), Gen X (26%), and Baby Boomers (35%).

The report states that 29% of employees across all generations worry that AI recruitment tools may produce bias based on resume data and discriminate against certain job seekers, while another 29% worry that the recruitment process will lose its "human touch." Additionally, 17% believe AI will encourage job seekers to try to "game" the recruitment process.

The report specifically notes: "Concerns about the use of AI in recruitment are not limited to junior employees. In fact, senior leaders are among the most skeptical groups."

Finding 3: ESG is more important to Gen Z

An organization's reputation in supporting or opposing social and human rights issues can greatly influence whether candidates—especially younger ones—choose to join. Overall, 75% of employees say a company's reputation on social issues and human rights is a key factor in deciding whether to join, with this figure reaching 80% among employees at the Big Four accounting firms. In the United States, 68% of respondents view such issues as key attraction factors.

An organization's social impact is particularly important to Gen Z, with 82% of Gen Z viewing it as a key attraction. Meanwhile, 72% of Millennials, 67% of Gen X, and 67% of Baby Boomers hold the same view.

An organization's stance on environmental issues also influences decisions: 68% of Gen Z, 51% of Millennials, 48% of Gen X, and 52% of Baby Boomers consider such issues when deciding whether to join.

The report states that an organization's genuine commitment to ESG issues affects employees' mental health and their willingness to consider changing career tracks in the future.

Finding 4: Millennials and Gen Z are most dissatisfied with pay

Amid inflation eroding real wages, cost-of-living pressure has ranked as the top workplace concern for employees for four consecutive years. Concerns about economic downturn also trouble employees.

The survey results show that 55% of respondents expressed dissatisfaction with their compensation levels, with only 36% expressing satisfaction. Pay dissatisfaction is most prominent among Millennials (59%) and Gen Z (56%), while Gen X (47%) and Baby Boomers (37%) have relatively lower dissatisfaction rates.

Consequently, 62% of employees plan to ask for a pay raise within the next year, with the proportion reaching as high as 73% among Gen Z. This places additional pressure on organizations seeking to retain talent while managing their cost base.

The report points out that pay raise requests often reflect broader workplace concerns, indicating that employees frequently feel undervalued, overworked, and unsupported—and simply offering pay raises alone cannot solve talent retention issues.