ACCA - The global body for professional accountants
Description Type Published
The e-professional: embracing learning technologies

ACCA, November 2011. This paper reviews how online approaches to learning and assessment are affecting professional development, and the impacts this is having on employers of finance professionals. It presents the world of the e-professional based on research among training and development experts, and it explores what the future of online learning and assessment may look like.

 PDF 01/11/2011
A digital agenda for European SMEs

Rosana Mirkovic, September 2011. This report summarises the views of ACCA’s European members who work in the SME sector and from this and other available evidence, presents a series of targeted recommendations aimed at increasing the demand and uptake of the digital solutions by European small firms in the areas of cloud computing, e-invoicing, social lending and e-commerce. The report finds some important gaps in awareness and confidence levels among the SME sector, and calls on the European Commission, member state governments and the IT industry to actively engage with the advisory community if a critical mass of SMEs is going to be reached.

 PDF 15/09/2011
XBRL: the views of stakeholders

Dunne, Helliar, Lymer and Mousa, 2009. The purpose of this research was to conduct a questionnaire survey of accountants in UK listed companies (FTSE All Share), external auditors, tax practitioners and representatives of the investment management and analyst communities to investigate their views on how the development of second-generation digital reporting in general, and XBRL in particular, could affect the future of the business reporting and analysis process. (Ref: RR-111)

 PDF 15/01/2009
Use of e-invoicing by SMEs

Emmanouil Schizas, December 2012. This report reviews the extent and the drivers of e-invoicing adoption among UK SMEs. Its concludes that UK SMEs have the potential to send hundreds of billions of pounds’ worth of e-invoices, which could improve their access to some forms of external finance. Nonetheless, adoption generally depends on the initiative of customers rather than SMEs themselves. This report was commissioned by the UK Department for Business for the UK National E-invoicing Forum. It was prepared by ACCA using evidence from the BDRC Continental SME Finance Monitor.

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Good practices in the adoption and promotion of e-invoicing in EU member states

Emmanouil Schizas, November 2012. This discussion paper presents the findings of a high-level, pan-European consultation on good practices in the adoption and promotion of e-invoicing. It draws on the views of expert professionals and stakeholders in 21 EU member states to identify the initiatives, products and policies that have worked well in promoting the use of e-invoicing. It identifies the countries that are leaders in e-invoicing adoption, as well as suggestions for how their success might be replicated elsewhere.

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Last updated: 14 Feb 2013