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Diversifying the board – a step towards better governance
In the Paper P1 Study Guide, section A3i requires students to (i) explain the meaning of ‘diversity’ and (ii) critically evaluate issues of diversity on the board of directors. This article elaborates on this topic by introducing the concept of board diversity and how it may benefit the organisation, followed by a discussion on the possible costs of board diversity. It concludes with a comment on the current regulatory initiatives of board diversity.
Environmental accounting and reporting
From 2013, environmental reporting will become part of the Paper P1 syllabus and, therefore, an examinable topic due to its relevance to many discussions around accountability, transparency and sustainability - key themes of the paper. This article outlines what environmental reporting is, where it can occur and its advantages and purposes.
COSO's enterprise risk management framework
Examining the guidance published by the Committee of Sponsoring Organisations (COSO).
Internal audit - the control of controls - can feature as a key part of the corporate governance framework of an organisation, and can be viewed as a high level control in response to risk or by considering the detailed work required of internal audit.
Independence as a concept in corporate governance
We explore the theory of independence, and discusses why it is vital in many contexts relating to corporate governance and professional behaviour.
'Non-corporate' corporate governance
This article considers two broad types of non-corporate organisation: public sector organisations and charitable/voluntary organisations.
Corporate governance - external and internal actors
Not all elements of a company's corporate governance system are part of the internal structure. External actors can have a role to play in governance too.
Risk and environmental auditing
A focus on Section D1c and Section E7d of the Paper P1 Study Guide.
Strategic and operational risks
Examining the risks in terms of their potential impact and probability of occurrence.
Rules, principles and Sarbanes-Oxley
Introducing some of the main themes in relation to the control of corporate governance and discusses how this control differs by country.
Ethical decision making
This article takes a look at two of the main decision-making frameworks.
All about stakeholders - part 2
The second of a two-part article focuses on stakeholders and stakeholding by looking at a number of different stakeholder groups.
All about stakeholders - part 1
An introduction to the idea of stakeholders and stakeholding, and and explanation of the different ways in which stakeholders are categorised.
ACCA embeds integrated reporting
Gareth Owen, ACCA qualifications development manager, outlines how the ACCA Qualification embraces the underlying principles of integrated reporting (IR). IR is a different way of presenting information about the business to its stakeholders and, as such, is a new and exciting development in financial reporting.
Updates to the ACCA Qualification in 2013
Gareth Owen, ACCA qualifications manager, explains the planned updates to the ACCA Qualification syllabuses taking place in 2013 as part of the process of continuous syllabus maintenance and improvement. The article highlights the latest syllabus changes, including any minor structural changes to exams.
Changes to the Paper P1 Study Guide for June 201 – part 1
The first part of two articles looking at the new additions to the Paper P1 Study Guide in June 2011.
Changes to the Paper P1 Study Guide for June 2011 – part 2
The second part of two articles looking at the new additions to the Paper P1 Study Guide in June 2011.
Examiner's approach to Paper P1
The Paper P1 examiner provides his approach to the paper.
How to earn professional marks
This article explains what professional marks are, how they are awarded at the Professional level and to remind potential candidates how best to achieve these additional, and often crucial, marks.
How to tackle exams - a marker's perspective
A lack of knowledge is not the only thing that can lead to exam failure - poor technique could also let you down. This article highlights some common errors all ACCA students need to avoid.
Passing the Professional level papers
This article outlines what candidates can do to ensure they are well prepared for Professional level exams.
This article looks at a past exam question and review an example of how not to approach the professional marks, and then see how the examiner chose to answer it and look for what we can learn from his approach.
Last updated: 3 Oct 2013