Editor's note.

AuthorPayton, Scott
PositionEditorial - Brief article

The global business environment is being shaped by two overarching trends.

First, the forces of globalisation mean that organisations everywhere are becoming increasingly interdependent More than ever, consumer confidence, interest rates, currency fluctuations and macroeconomic crises in one part of the world are shaping the fortunes of companies in another.

Second, the business environment is undergoing unprecedented change - technological, socioeconomic and, in some parts of the world, political.

Talking to CIMA members around the globe throughout this year, it's clear to me that management accountants are at the forefront of their companies' efforts to respond to these trends - maximising the opportunities they present and mitigating the risks.

At Johnson & Johnson in Hong Kong, Irelan Tarn FCMA is a case in...

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