In addition to crafting a Vision for the long-term future of the profession, the dynamics of the CPA Vision Process involved identifying underlying themes that are essential for CPAs to make the Vision a reality. These themes are reflected in the following overarching messages for the CPA profession.

The Only Constant is Change at an Unprecedented Pace

The flood of knowledge into diverse and changing economies has created a fundamental change in business and economic practices. We are living in an era when time frames for decision-making have been reduced to nano-seconds and rapid change is fragmenting the "rules of the game," or paradigms. Paradigms can be described as a set of coherent standards and rules of practice that provide us with expectations about what the future will bring. When change creates new "rules," we are faced with the challenge to transform our basic understanding and expectations in meeting new realities and demands.

Understanding the nature of change requires that we look beyond what is fragmenting in the present and focus upon what is coming together as new systems of operations and rules of the game form.

CPAs must rapidly develop new skills, gain new knowledge, and develop new competencies in broader areas of business practice so they are able to jump the experience curve.

Change does not occur in simple cause and effect patterns. Change is nonlinear and complex. The CPA profession is accustomed to a linear, numbers-driven, standards-focused framework. Approaching change in a linear fashion will preclude the profession from participating in the decision-making strategies that will create value in the future marketplace.

Moving to a strategic, results-driven profession implies that CPAs must not let themselves become stuck in current rules of the game, but rather leapfrog to meet new demands and realities of future paradigms.

Why Change Feels Uncomfortable
The level of involvement and interest of CPAs in the Vision reflects a high degree of commitment to change within the profession. Some people look forward to change, but it is important to acknowledge that most people resist change. By understanding why we resist change, CPAs can become more effective in dealing with change and better able to meet new challenges as they arise.

OLD HABITS It's easy to think that if we do things as we have in the past, things will work out as they have in the past. The assumption that the world around us can change while we remain the same is dangerous and leads quickly to stagnation and obsolescence.

LACK OF CONTROL Events and actions that we have come to understand and anticipate seem to be spinning out of control. But the things we controlled in the past can never be brought back. The further behind you get the more difficult it is to adapt to new demands and the less sense of control you will have.

STRESS People can allow stress to elevate to the point where they are unable to cope with change. Good planning, anticipation, and vision will minimize or eliminate confusion, poor productivity, and crisis managementÑall of which are factors that increase stress.

LOSS Change usually involves restructuring, repositioning, and potential loss of traditional status symbols and self-esteem. The purpose of change is to secure a viable future. Addressing and managing change allows us to remain competitive over the long term.

INSECURITY Involves a range of feelings that can essentially be reduced to two questions:

What will happen? No one can predict specific outcomes with absolute certainty. We do know that we can manage the process of change. While there is no Òright way,Ó there are multiple strategies that lead to desired outcomes. With a clear vision we can reduce the fear of the unknown and potential for failure, and can focus on achieving future objectives.

How will I cope? Fear of failure, feeling threatened, and lack of information are issues that reflect upon our basic self-confidence. Overcoming these fears requires that we take action: strengthen our cooperation, communication, trust, and persistence.

By sharing knowledge and experiences, CPAs can work together to overcome resistance to change.

How Do We Make Change More Manageable?

SWITCH PERCEPTIONS This involves changing the way we view the world. Many people refer longingly to the past as Òthe good old days.Ó But how many of us would actually want to go back? If we do not change from within, our competition will most certainly force us to change from without.

COMMUNICATE Managing change involves being open and honest about our perceptions and feelings. Honesty and integrity are foundations for meaningful communication.