Accountants hailing from different generations have divided opinions on everything from AI, inflation, hybrid work to diversity, equity and inclusion — and other issues shaping the modern workplace, according to a new survey from Association of Chartered Certified Accountants.   

The Global Talent Trends report 2026 surveyed 11,000 accounting professionals from 160 countries on their views of their workplaces. For example, those from Generation Z, (age 29 and under), supported hybrid in-office work more than other generations such as Millennials or Gen Y, (30-45 years old), and Gen Xers, (46-61). Gen Zers also trusted the use of AI in hiring more than other generations including Baby Boomers (over 62). 

Now, as Generation Alpha (born 2010-2024) nears employment age, employers could soon be managing staff across five or six generations according to the report. “This shift presents both opportunities and challenges as employers seek to foster inclusive workplaces that support effective collaboration across age groups,” the report states. 

Here are four generational takeaways from the the ACCA report: 

More Gen Zers like ‘structured attendance’  

Policies requiring employees to spend a set number of days in the office each week are supported by about two-thirds (66%) of accountants surveyed, with Gen Zers (72%) being the “most likely to favor structured attendance,” the report states.

But this doesn’t mean workers want to be in the office every day. A majority (75%) of workers prefer a hybrid model of working: In-home some days and in the office other days, while just 10% support working in the office full-time, the survey found.

Requiring more in-office days could also alienate some employees who are new parents. Some 43% of respondents in the millennial cohort stated they would consider leaving their current workplace if they were required to spend significantly more time in the office. 

Younger accountants more confident in AI-driven hiring  

The use of AI in hiring has become widespread among recruiters, who use such tools to filter out the growing number of resumes they receive, run skills assessments, and manage job advertisements. But the technology’s use in the space has also raised significant concern among nearly half (48%) of all the accountants surveyed. 

However, there is a generational divide in that skepticism. More than half (55%) of Gen Zers are confident in the use of AI in recruitment, a sentiment that is significantly higher than Millennials (37%) Gen Xers (26%), and Baby Boomers (35%).

Many employees across generations (29%) are concerned that AI recruitment tools can be biased and discriminate against certain employees based on CV data, while 29% are concerned about the removal of the “human touch” from the hiring equation, the report stated. Others (17%) believe AI forces applicants to try and game the recruitment process. 

“Concerns about AI in recruitment are not confined to junior employees,” the report states, “In fact, senior leaders are among the most skeptical.”
 

ESG matters more to Gen Z

An organization’s reputation in supporting or opposing social and human rights issues could also play a huge factor in whether candidates — especially younger ones — choose to work there. 

In total, 75% of employees say a company’s reputation surrounding social issues and human rights is a key factor in deciding whether to work there — including 80% of those working at a Big Four accounting firm. That includes in the U.S., where 68% consider such issues as a key attraction factor. 

An organization’s social impact carries a lot of weight among Gen Zers in particular, as 82% see it as key in the attraction stakes. Meanwhile, 72% of Millenials, and 67% of Gen Xers and Baby Boomers view social issues the same way. 

An organization’s stance on environmental issues also factors into the equation: Sixty-eight percent of Gen Zers, 51% of Millenials, 48% of Gen Xers, and 52% of Baby Boomers consider such issues when deciding whether to work somewhere. 

An organization’s authentic commitment to ESG issues influences mental health and whether they considered switching careers at some point in the future, the report stated. 

Millenial, Gen Z are most dissatisfied with pay

The challenging cost of living landscape — as inflation affects real wages — has topped the workplace fears among employees for four straight years. Fears of an economic downtown are also weighing on employees. 

As a result, 55% of respondents stated they were dissatisfied with the level of pay they received for the work they provided, while only 36% stated they were satisfied. 

A dissatisfaction around pay was highest among Millennials (59%) and Gen Z (56%) employees, compared to just 47% of Gen Xers and 37% of Baby Boomers. 

As a result, 62% of employees plan on asking for pay increases within the coming year, including 73% of Gen Zers, putting additional pressure on organizations that are looking to retain talent and manage their cost base. 

According to the report, requests for pay increases often reflect broader workplace concerns and indicate that employees often feel undervalued, overworked and unsupported — and providing raises won’t solve retention issues alone.