TABLE OF CONTENTS
EXECUTIVE SUMMARY 2
Market value 2
Market value forecast 2
Category segmentation 2
Geography segmentation 2
Introduction 18
What is this report about? 18
Who is the target reader? 18
How to use this report 18
Definitions 18
Global Accountancy 19
Market Overview 19
Market Data 20
Market Segmentation 21
Market outlook 23
Five forces analysis 24
Accountancy in Asia-Pacific 30
Market Overview 30
Market Data 31
Market Segmentation 32
Market outlook 34
Five forces analysis 35
Accountancy in Europe 41
Market Overview 41
Market Data 42
Market Segmentation 43
Market outlook 45
Five forces analysis 46
Accountancy in France 52
Market Overview 52
Market Data 53
Market Segmentation 54
Market outlook 56
Five forces analysis 57
Macroeconomic indicators 63
Accountancy in Germany 65
Market Overview 65
Market Data 66
Market Segmentation 67
Market outlook 69
Five forces analysis 70
Macroeconomic indicators 76
Accountancy in Italy 78
Market Overview 78
Market Data 79
Market Segmentation 80
Market outlook 82
Five forces analysis 83
Macroeconomic indicators 89
Accountancy in Japan 91
Market Overview 91
Market Data 92
Market Segmentation 93
Market outlook 95
Five forces analysis 96
Macroeconomic indicators 102
Accountancy in Belgium 104
Market Overview 104
Market Data 105
Market Segmentation 106
Market outlook 108
Five forces analysis 109
Macroeconomic indicators 115
Accountancy in Canada 117
Market Overview 117
Market Data 118
Market Segmentation 119
Market outlook 121
Five forces analysis 122
Macroeconomic indicators 128
Accountancy in China 130
Market Overview 130
Market Data 131
Market Segmentation 132
Market outlook 134
Five forces analysis 135
Macroeconomic indicators 141
Accountancy in The Netherlands 143
Market Overview 143
Market Data 144
Market Segmentation 145
Market outlook 147
Five forces analysis 148
Macroeconomic indicators 154
Accountancy in Spain 156
Market Overview 156
Market Data 157
Market Segmentation 158
Market outlook 160
Five forces analysis 161
Macroeconomic indicators 167
Accountancy in The United Kingdom 169
Market Overview 169
Market Data 170
Market Segmentation 171
Market outlook 173
Five forces analysis 174
Macroeconomic indicators 180
Accountancy in The United States 182
Market Overview 182
Market Data 183
Market Segmentation 184
Market outlook 186
Five forces analysis 187
Macroeconomic indicators 193
Company Profiles 195
Leading companies 195
Appendix 201
Methodology 201
LIST OF TABLES
Table 1: Global accountancy market value: $ million, 2007–11 19
Table 2: Global accountancy market category segmentation: $ million, 2011 20
Table 3: Global accountancy market geography segmentation: $ million, 2011 21
Table 4: Global accountancy market value forecast: $ million, 2011–16 22
Table 5: Asia-Pacific accountancy market value: $ million, 2007–11 30
Table 6: Asia–Pacific accountancy market category segmentation: $ million, 2011 31
Table 7: Asia–Pacific accountancy market geography segmentation: $ million, 2011 32
Table 8: Asia-Pacific accountancy market value forecast: $ million, 2011–16 33
Table 9: Europe accountancy market value: $ million, 2007–11 41
Table 10: Europe accountancy market category segmentation: $ million, 2011 42
Table 11: Europe accountancy market geography segmentation: $ million, 2011 43
Table 12: Europe accountancy market value forecast: $ million, 2011–16 44
Table 13: France accountancy market value: $ million, 2007–11 52
Table 14: France accountancy market category segmentation: $ million, 2011 53
Table 15: France accountancy market geography segmentation: $ million, 2011 54
Table 16: France accountancy market value forecast: $ million, 2011–16 55
Table 17: France size of population (million), 2007–11 62
Table 18: France gdp (constant 2000 prices, $ billion), 2007–11 62
Table 19: France gdp (current prices, $ billion), 2007–11 62
Table 20: France inflation, 2007–11 63
Table 21: France consumer price index (absolute), 2007–11 63
Table 22: France exchange rate, 2007–11 63
Table 23: Germany accountancy market value: $ million, 2007–11 65
Table 24: Germany accountancy market category segmentation: $ million, 2011 66
Table 25: Germany accountancy market geography segmentation: $ million, 2011 67
Table 26: Germany accountancy market value forecast: $ million, 2011–16 68
Table 27: Germany size of population (million), 2007–11 75
Table 28: Germany gdp (constant 2000 prices, $ billion), 2007–11 75
Table 29: Germany gdp (current prices, $ billion), 2007–11 75
Table 30: Germany inflation, 2007–11 76
Table 31: Germany consumer price index (absolute), 2007–11 76
Table 32: Germany exchange rate, 2007–11 76
Table 33: Italy accountancy market value: $ million, 2007–11 78
Table 34: Italy accountancy market category segmentation: $ million, 2011 79
Table 35: Italy accountancy market geography segmentation: $ million, 2011 80
Table 36: Italy accountancy market value forecast: $ million, 2011–16 81
Table 37: Italy size of population (million), 2007–11 88
Table 38: Italy gdp (constant 2000 prices, $ billion), 2007–11 88
Table 39: Italy gdp (current prices, $ billion), 2007–11 88
Table 40: Italy inflation, 2007–11 89
Table 41: Italy consumer price index (absolute), 2007–11 89
Table 42: Italy exchange rate, 2007–11 89
Table 43: Japan accountancy market value: $ million, 2007–11 91
Table 44: Japan accountancy market category segmentation: $ million, 2011 92
Table 45: Japan accountancy market geography segmentation: $ million, 2011 93
Table 46: Japan accountancy market value forecast: $ million, 2011–16 94
Table 47: Japan size of population (million), 2007–11 101
Table 48: Japan gdp (constant 2000 prices, $ billion), 2007–11 101
Table 49: Japan gdp (current prices, $ billion), 2007–11 101
Table 50: Japan inflation, 2007–11 102
Table 51: Japan consumer price index (absolute), 2007–11 102
Table 52: Japan exchange rate, 2007–11 102
Table 53: Belgium accountancy market value: $ million, 2007–11 104
Table 54: Belgium accountancy market category segmentation: $ million, 2011 105
Table 55: Belgium accountancy market geography segmentation: $ million, 2011 106
Table 56: Belgium accountancy market value forecast: $ million, 2011–16 107
Table 57: Belgium size of population (million), 2007–11 114
Table 58: Belgium gdp (constant 2000 prices, $ billion), 2007–11 114
Table 59: Belgium gdp (current prices, $ billion), 2007–11 114
Table 60: Belgium inflation, 2007–11 115
Table 61: Belgium consumer price index (absolute), 2007–11 115
Table 62: Belgium exchange rate, 2007–11 115
Table 63: Canada accountancy market value: $ million, 2007–11 117
Table 64: Canada accountancy market category segmentation: $ million, 2011 118
Table 65: Canada accountancy market geography segmentation: $ million, 2011 119
Table 66: Canada accountancy market value forecast: $ million, 2011–16 120
Table 67: Canada size of population (million), 2007–11 127
Table 68: Canada gdp (constant 2000 prices, $ billion), 2007–11 127
Table 69: Canada gdp (current prices, $ billion), 2007–11 127
Table 70: Canada inflation, 2007–11 128
Table 71: Canada consumer price index (absolute), 2007–11 128
Table 72: Canada exchange rate, 2007–11 128
Table 73: China accountancy market value: $ million, 2007–11 130
Table 74: China accountancy market category segmentation: $ million, 2011 131
Table 75: China accountancy market geography segmentation: $ million, 2011 132
Table 76: China accountancy market value forecast: $ million, 2011–16 133
Table 77: China size of population (million), 2007–11 140
Table 78: China gdp (constant 2000 prices, $ billion), 2007–11 140
Table 79: China gdp (current prices, $ billion), 2007–11 140
Table 80: China inflation, 2007–11 141
Table 81: China consumer price index (absolute), 2007–11 141
Table 82: China exchange rate, 2007–11 141
Table 83: Netherlands accountancy market value: $ million, 2007–11 143
Table 84: Netherlands accountancy market category segmentation: $ million, 2011 144
Table 85: Netherlands accountancy market geography segmentation: $ million, 2011 145
Table 86: Netherlands accountancy market value forecast: $ million, 2011–16 146
Table 87: Netherlands size of population (million), 2007–11 153
Table 88: Netherlands gdp (constant 2000 prices, $ billion), 2007–11 153
Table 89: Netherlands gdp (current prices, $ billion), 2007–11 153
Table 90: Netherlands inflation, 2007–11 154
Table 91: Netherlands consumer price index (absolute), 2007–11 154
Table 92: Netherlands exchange rate, 2007–11 154
Table 93: Spain accountancy market value: $ million, 2007–11 156
Table 94: Spain accountancy market category segmentation: $ million, 2011 157
Table 95: Spain accountancy market geography segmentation: $ million, 2011 158
Table 96: Spain accountancy market value forecast: $ million, 2011–16 159
Table 97: Spain size of population (million), 2007–11 166
Table 98: Spain gdp (constant 2000 prices, $ billion), 2007–11 166
Table 99: Spain gdp (current prices, $ billion), 2007–11 166
Table 100: Spain inflation, 2007–11 167
Table 101: Spain consumer price index (absolute), 2007–11 167
Table 102: Spain exchange rate, 2007–11 167
Table 103: United Kingdom accountancy market value: $ million, 2007–11 169
Table 104: United Kingdom accountancy market category segmentation: $ million, 2011 170
Table 105: United Kingdom accountancy market geography segmentation: $ million, 2011 171
Table 106: United Kingdom accountancy market value forecast: $ million, 2011–16 172
Table 107: United Kingdom size of population (million), 2007–11 179
Table 108: United Kingdom gdp (constant 2000 prices, $ billion), 2007–11 179
Table 109: United Kingdom gdp (current prices, $ billion), 2007–11 179
Table 110: United Kingdom inflation, 2007–11 180
Table 111: United Kingdom consumer price index (absolute), 2007–11 180
Table 112: United Kingdom exchange rate, 2007–11 180
Table 113: United States accountancy market value: $ million, 2007–11 182
Table 114: United States accountancy market category segmentation: $ million, 2011 183
Table 115: United States accountancy market geography segmentation: $ million, 2011 184
Table 116: United States accountancy market value forecast: $ million, 2011–16 185
Table 117: United States size of population (million), 2007–11 192
Table 118: United States gdp (constant 2000 prices, $ billion), 2007–11 192
Table 119: United States gdp (current prices, $ billion), 2007–11 192
Table 120: United States inflation, 2007–11 193
Table 121: United States consumer price index (absolute), 2007–11 193
Table 122: United States exchange rate, 2007–11 193
Table 123: Deloitte Touche Tohmatsu Limited: key facts 194
Table 124: Ernst & Young Global Limited: key facts 196
Table 125: KPMG International: key facts 198
Table 126: PricewaterhouseCoopers International Limited: key facts 199
LIST OF FIGURES
Figure 1: Global accountancy market value: $ million, 2007–11 19
Figure 2: Global accountancy market category segmentation: % share, by value, 2011 20
Figure 3: Global accountancy market geography segmentation: % share, by value, 2011 21
Figure 4: Global accountancy market value forecast: $ million, 2011–16 22
Figure 5: Forces driving competition in the global accountancy market, 2011 23
Figure 6: Drivers of buyer power in the global accountancy market, 2011 24
Figure 7: Drivers of supplier power in the global accountancy market, 2011 25
Figure 8: Factors influencing the likelihood of new entrants in the global accountancy market, 2011 26
Figure 9: Factors influencing the threat of substitutes in the global accountancy market, 2011 27
Figure 10: Drivers of degree of rivalry in the global accountancy market, 2011 28
Figure 11: Asia-Pacific accountancy market value: $ million, 2007–11 30
Figure 12: Asia–Pacific accountancy market category segmentation: % share, by value, 2011 31
Figure 13: Asia–Pacific accountancy market geography segmentation: % share, by value, 2011 32
Figure 14: Asia-Pacific accountancy market value forecast: $ million, 2011–16 33
Figure 15: Forces driving competition in the accountancy market in Asia-Pacific, 2011 34
Figure 16: Drivers of buyer power in the accountancy market in Asia-Pacific, 2011 35
Figure 17: Drivers of supplier power in the accountancy market in Asia-Pacific, 2011 36
Figure 18: Factors influencing the likelihood of new entrants in the accountancy market in Asia-Pacific, 2011 37
Figure 19: Factors influencing the threat of substitutes in the accountancy market in Asia-Pacific, 2011 38
Figure 20: Drivers of degree of rivalry in the accountancy market in Asia-Pacific, 2011 39
Figure 21: Europe accountancy market value: $ million, 2007–11 41
Figure 22: Europe accountancy market category segmentation: % share, by value, 2011 42
Figure 23: Europe accountancy market geography segmentation: % share, by value, 2011 43
Figure 24: Europe accountancy market value forecast: $ million, 2011–16 44
Figure 25: Forces driving competition in the accountancy market in Europe, 2011 45
Figure 26: Drivers of buyer power in the accountancy market in Europe, 2011 46
Figure 27: Drivers of supplier power in the accountancy market in Europe, 2011 47
Figure 28: Factors influencing the likelihood of new entrants in the accountancy market in Europe, 2011 48
Figure 29: Factors influencing the threat of substitutes in the accountancy market in Europe, 2011 49
Figure 30: Drivers of degree of rivalry in the accountancy market in Europe, 2011 50
Figure 31: France accountancy market value: $ million, 2007–11 52
Figure 32: France accountancy market category segmentation: % share, by value, 2011 53
Figure 33: France accountancy market geography segmentation: % share, by value, 2011 54
Figure 34: France accountancy market value forecast: $ million, 2011–16 55
Figure 35: Forces driving competition in the accountancy market in France, 2011 56
Figure 36: Drivers of buyer power in the accountancy market in France, 2011 57
Figure 37: Drivers of supplier power in the accountancy market in France, 2011 58
Figure 38: Factors influencing the likelihood of new entrants in the accountancy market in France, 2011 59
Figure 39: Factors influencing the threat of substitutes in the accountancy market in France, 2011 60
Figure 40: Drivers of degree of rivalry in the accountancy market in France, 2011 61
Figure 41: Germany accountancy market value: $ million, 2007–11 65
Figure 42: Germany accountancy market category segmentation: % share, by value, 2011 66
Figure 43: Germany accountancy market geography segmentation: % share, by value, 2011 67
Figure 44: Germany accountancy market value forecast: $ million, 2011–16 68
Figure 45: Forces driving competition in the accountancy market in Germany, 2011 69
Figure 46: Drivers of buyer power in the accountancy market in Germany, 2011 70
Figure 47: Drivers of supplier power in the accountancy market in Germany, 2011 71
Figure 48: Factors influencing the likelihood of new entrants in the accountancy market in Germany, 2011 72
Figure 49: Factors influencing the threat of substitutes in the accountancy market in Germany, 2011 73
Figure 50: Drivers of degree of rivalry in the accountancy market in Germany, 2011 74
Figure 51: Italy accountancy market value: $ million, 2007–11 78
Figure 52: Italy accountancy market category segmentation: % share, by value, 2011 79
Figure 53: Italy accountancy market geography segmentation: % share, by value, 2011 80
Figure 54: Italy accountancy market value forecast: $ million, 2011–16 81
Figure 55: Forces driving competition in the accountancy market in Italy, 2011 82
Figure 56: Drivers of buyer power in the accountancy market in Italy, 2011 83
Figure 57: Drivers of supplier power in the accountancy market in Italy, 2011 84
Figure 58: Factors influencing the likelihood of new entrants in the accountancy market in Italy, 2011 85
Figure 59: Factors influencing the threat of substitutes in the accountancy market in Italy, 2011 86
Figure 60: Drivers of degree of rivalry in the accountancy market in Italy, 2011 87
Figure 61: Japan accountancy market value: $ million, 2007–11 91
Figure 62: Japan accountancy market category segmentation: % share, by value, 2011 92
Figure 63: Japan accountancy market geography segmentation: % share, by value, 2011 93
Figure 64: Japan accountancy market value forecast: $ million, 2011–16 94
Figure 65: Forces driving competition in the accountancy market in Japan, 2011 95
Figure 66: Drivers of buyer power in the accountancy market in Japan, 2011 96
Figure 67: Drivers of supplier power in the accountancy market in Japan, 2011 97
Figure 68: Factors influencing the likelihood of new entrants in the accountancy market in Japan, 2011 98
Figure 69: Factors influencing the threat of substitutes in the accountancy market in Japan, 2011 99
Figure 70: Drivers of degree of rivalry in the accountancy market in Japan, 2011 100
Figure 71: Belgium accountancy market value: $ million, 2007–11 104
Figure 72: Belgium accountancy market category segmentation: % share, by value, 2011 105
Figure 73: Belgium accountancy market geography segmentation: % share, by value, 2011 106
Figure 74: Belgium accountancy market value forecast: $ million, 2011–16 107
Figure 75: Forces driving competition in the accountancy market in Belgium, 2011 108
Figure 76: Drivers of buyer power in the accountancy market in Belgium, 2011 109
Figure 77: Drivers of supplier power in the accountancy market in Belgium, 2011 110
Figure 78: Factors influencing the likelihood of new entrants in the accountancy market in Belgium, 2011 111
Figure 79: Factors influencing the threat of substitutes in the accountancy market in Belgium, 2011 112
Figure 80: Drivers of degree of rivalry in the accountancy market in Belgium, 2011 113
Figure 81: Canada accountancy market value: $ million, 2007–11 117
Figure 82: Canada accountancy market category segmentation: % share, by value, 2011 118
Figure 83: Canada accountancy market geography segmentation: % share, by value, 2011 119
Figure 84: Canada accountancy market value forecast: $ million, 2011–16 120
Figure 85: Forces driving competition in the accountancy market in Canada, 2011 121
Figure 86: Drivers of buyer power in the accountancy market in Canada, 2011 122
Figure 87: Drivers of supplier power in the accountancy market in Canada, 2011 123
Figure 88: Factors influencing the likelihood of new entrants in the accountancy market in Canada, 2011 124
Figure 89: Factors influencing the threat of substitutes in the accountancy market in Canada, 2011 125
Figure 90: Drivers of degree of rivalry in the accountancy market in Canada, 2011 126
Figure 91: China accountancy market value: $ million, 2007–11 130
Figure 92: China accountancy market category segmentation: % share, by value, 2011 131
Figure 93: China accountancy market geography segmentation: % share, by value, 2011 132
Figure 94: China accountancy market value forecast: $ million, 2011–16 133
Figure 95: Forces driving competition in the accountancy market in China, 2011 134
Figure 96: Drivers of buyer power in the accountancy market in China, 2011 135
Figure 97: Drivers of supplier power in the accountancy market in China, 2011 136
Figure 98: Factors influencing the likelihood of new entrants in the accountancy market in China, 2011 137
Figure 99: Factors influencing the threat of substitutes in the accountancy market in China, 2011 138
Figure 100: Drivers of degree of rivalry in the accountancy market in China, 2011 139
Figure 101: Netherlands accountancy market value: $ million, 2007–11 143
Figure 102: Netherlands accountancy market category segmentation: % share, by value, 2011 144
Figure 103: Netherlands accountancy market geography segmentation: % share, by value, 2011 145
Figure 104: Netherlands accountancy market value forecast: $ million, 2011–16 146
Figure 105: Forces driving competition in the accountancy market in the Netherlands, 2011 147
Figure 106: Drivers of buyer power in the accountancy market in the Netherlands, 2011 148
Figure 107: Drivers of supplier power in the accountancy market in the Netherlands, 2011 149
Figure 108: Factors influencing the likelihood of new entrants in the accountancy market in the Netherlands, 2011 150
Figure 109: Factors influencing the threat of substitutes in the accountancy market in the Netherlands, 2011 151
Figure 110: Drivers of degree of rivalry in the accountancy market in the Netherlands, 2011 152
Figure 111: Spain accountancy market value: $ million, 2007–11 156
Figure 112: Spain accountancy market category segmentation: % share, by value, 2011 157
Figure 113: Spain accountancy market geography segmentation: % share, by value, 2011 158
Figure 114: Spain accountancy market value forecast: $ million, 2011–16 159
Figure 115: Forces driving competition in the accountancy market in Spain, 2011 160
Figure 116: Drivers of buyer power in the accountancy market in Spain, 2011 161
Figure 117: Drivers of supplier power in the accountancy market in Spain, 2011 162
Figure 118: Factors influencing the likelihood of new entrants in the accountancy market in Spain, 2011 163
Figure 119: Factors influencing the threat of substitutes in the accountancy market in Spain, 2011 164
Figure 120: Drivers of degree of rivalry in the accountancy market in Spain, 2011 165
Figure 121: United Kingdom accountancy market value: $ million, 2007–11 169
Figure 122: United Kingdom accountancy market category segmentation: % share, by value, 2011 170
Figure 123: United Kingdom accountancy market geography segmentation: % share, by value, 2011 171
Figure 124: United Kingdom accountancy market value forecast: $ million, 2011–16 172
Figure 125: Forces driving competition in the accountancy market in the United Kingdom, 2011 173
Figure 126: Drivers of buyer power in the accountancy market in the United Kingdom, 2011 174
Figure 127: Drivers of supplier power in the accountancy market in the United Kingdom, 2011 175
Figure 128: Factors influencing the likelihood of new entrants in the accountancy market in the United Kingdom, 2011 176
Figure 129: Factors influencing the threat of substitutes in the accountancy market in the United Kingdom, 2011 177
Figure 130: Drivers of degree of rivalry in the accountancy market in the United Kingdom, 2011 178
Figure 131: United States accountancy market value: $ million, 2007–11 182
Figure 132: United States accountancy market category segmentation: % share, by value, 2011 183
Figure 133: United States accountancy market geography segmentation: % share, by value, 2011 184
Figure 134: United States accountancy market value forecast: $ million, 2011–16 185
Figure 135: Forces driving competition in the accountancy market in the United States, 2011 186
Figure 136: Drivers of buyer power in the accountancy market in the United States, 2011 187
Figure 137: Drivers of supplier power in the accountancy market in the United States, 2011 188
Figure 138: Factors influencing the likelihood of new entrants in the accountancy market in the United States, 2011 189
Figure 139: Factors influencing the threat of substitutes in the accountancy market in the United States, 2011 190
Figure 140: Drivers of degree of rivalry in the accountancy market in the United States, 2011 191
