ACCA - The global body for professional accountants

Access to finance Article Archive


Driving SME growth - 14 June 2012

This paper explores the evolution of the finance function from an informal process to a formal team and highlights the critical events and concerns that drive its development.


Nurturing Europe's spirit of enterprise - 06 December 2011

This report uses a survey of 1,245 executives in order to assess how personalities, external support mechanisms and internal structures determine firms’ ability to innovate.

The future of microfinance in Kenya

The future of microfinance in Kenya - 04 July 2011

This paper outlines four recommendations for the present and future leaders of the microfinance industry in Kenya.

SMEs: rebuilding a foundation for post-recovery growth

SMEs: Rebuilding a Foundation for Post-Recovery Growth - 01 November 2010

How smaller businesses are faring after the financial crisis.

Mandating IFRS

Mandating IFRS - 14 April 2008

This report discusses the impact of the mandatory adoption of IFRS in Europe on the cost of equity capital.


Finance Futures - 12 August 2013

The project looked at the future of the financial services industry and what the latter might look like under different assumptions in 2050.


Basel III and SMEs - 19 August 2013

Policymakers have to safeguard financial stability as well as promote growth. This ACCA research project discusses how Basel III can be adapted to marry the two.


Role of SMEs in the Economic Recovery - 12 June 2013

This document reflects the outcome of debates held in expert roundtables organised by FEE, the Federation of European Accountants.


Small business

ACCA has over 100 years' experience of working with the SME sector. We lobby governments, regulators and standard setters in the long-term interest of a healthy SME sector, and we support professional accountants so they can continue to function as the sector’s most trusted business advisers and finance managers.

Related reading

If you're interested in access to finance, you may like to read some articles and reports held in our technical library.

About access to finance

Access to finance is one of the most important issues facing business today. ACCA champions accountants as trusted business advisers, understanding and devising routes for companies to access business financing. Read more about this theme.

Technical activities

An important part of ACCA's institutional work is to contribute to the debate on technical issues affecting business and accountancy and to represent the interest of its members in relation to the legislation and professional standards that they have to comply with in their work.

Global Forums

The Global Forum for SMEs brings together groups of experts from around the world to discuss issues that are critical to SMEs including access to finance. The Global Forum for the Public Sector looks at the challenges faced by governments and access to finance.