...because you can't extrapolate the future from the past.

The rules of business and the economy are changing at mind-boggling rates. Visioning focuses efforts on desired, long-term outcomes and recognizes that change is a constant of the future. Visioning encourages continuous testing against the destination, rather than blind faith in a planning process that is often antiquated by the time it is implemented.

A futurist approach to Visioning applies inductive logic. This entails first "seeing" an optimum future and then seeking a bridge from the future back to the present.

Deductive logic relies on stacking up the present facts. The difficulty some may have in creating the future is the inability to put aside a strong reliance on present "facts."

Creating the future involves first focusing on desired results and then identifying ways to change in the present in order to achieve the outcomes.

Visioning provides the opportunity to consider carefully the values, services and competencies necessary not only for the successful future of the profession, but for sound business and economic practices in a challenging global environment. Visioning provides the opportunity to affirm founding values, such as public interest, with fresh awareness. The Vision Process helped CPAs realize that by maintaining high levels of integrity and objectivity and by applying new competencies such as strategic and critical thinking in all segments of the profession, the public interest can be served in areas well beyond the traditional definition.

During the last decade of the 20th century, CPAs have been congratulated on their unprecedented success. And while business has been better than ever, success in the present cannot be relied upon as a barometer for the future. This is an economic reality, not only for CPAs, but for virtually all professions, industries, and organizations.

There are tremors shaking the foundation of the CPA profession. Undeniable rumblings pose serious threats to the profession, making Visioning imperative for future success.

The good news? Each of these challenges contains within it unprecedented opportunities for CPAs if they act now to move the profession forward to meet the challenges the global future presents.

The bad news? The future will not mirror the past.