Technical resources

The data revolution

This report draws attention to the radical change in the role of data in relation to the accountancy profession. It touches upon issues of data management, data governance and data lifecycle, and describes key current and future trends for a broad range of data-related activities.

The Global SMP Business Model Survey

The Global SMP Business Model Survey provides a unique insight into how the SMP business model is changing to adapt to a new reality.

SoMoClo technologies: transforming how and where business takes place

This report seeks to bring insight into the challenges and opportunities of SoMoClo for finance professionals, but, above all, encourage people around the world to experiment and discover even more exciting opportunities for themselves.

Cybersecurity - fighting crime's enfant terrible

The purpose of this report is to review the cyber-threat landscape, to discuss cybersecurity and its future trends and areas of concern, and to highlight particular areas that are likely to have direct impact on the future of accountancy.

China’s next 100 global giants

This report identifies 100 emerging businesses that are not yet well known outside China but will be competing globally over the next three to five years.

An introduction to ACCA’s technical policy work

This document outlines the work of ACCA on technical policy issues and details the main individual areas of focus.

Tomorrow's finance enterprise

This report seeks to answer the question, what are the key influences shaping the future role of the CFO and tomorrow’s finance enterprise?

Accountants and strategic leadership

This paper looks at the future of corporate reporting, following the introduction of the Integrated Reporting Framework from the IIRC.

ACCA insights - overview

ACCA insights is a monthly ezine that reviews ACCA's work on the key policy issues of the last month.

Future of local audit – secondary legislation

Comments from ACCA to the Department for Communities and Local Government.

Big data: its power and perils

This report identifies the impacts of big data on the accountancy and finance professions in the coming five to ten years.

Chairs of regulatory bodies

Comments from ACCA to the Legal Services Board.

Accounting for the future 2013

A selection of video presentations from Accounting for the Future 2013: a worldwide event exploring the role finance professionals will play in building a stronger and sustainable global economy.

IAESB: Proposed revised IES4, initial professional development - professional values, ethics, and attitudes (revised)

Comments from ACCA to the International Accounting Education Standards Board, October 2012

Digital Darwinism: thriving in the face of technology change

This report presents the top 10 technology trends that will have the potential to significantly reshape the business and accountancy landscape.

FRSSE 2015 amendments under UK GAAP framework

The new UK GAAP framework, mandatory from January 2015, does not dispense with the FRSSE

IFRS for SMEs

The IFRS for SMEs Update is a staff update about news relating to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs).

Technology trends: their impact on the global accountancy profession

This paper presents propositions which are based on available, established and emerging technologies, and the ways in which they could potentially impact on the profession over the next five to 10 years and beyond.

The future of finance talent

Deborah Kops and Jamie Lyon, April 2013. This report suggests a number of trends that could affect finance talent management in the future. It focuses particularly on the implications of further growth in shared services, outsourcing, the rise of global business services and their relationships with the retained finance organisation. These trends are intended to stimulate the debate on the future of talent management in global finance functions.

Drivers of change in Asia-Pacific

Faye Chua, February 2013. This report outlines the Asia-Pacific-relevant findings from a global survey conducted in 2012 by ACCA and IMA across their membership on drivers of change for the accountancy profession. It presents Asia-Pacific’s key drivers of change in the short, medium and long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

Drivers of change in the UK

Faye Chua, February 2013. This report outlines the UK-relevant findings from a global survey conducted in 2012 by ACCA and IMA across their membership on drivers of change for the accountancy profession. It presents the UK’s key drivers of change in the short, medium and long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

Drivers of change: global perspective

Faye Chua, February 2013. This report outlines the main findings of a survey recently conducted by ACCA and IMA across their membership on 100 drivers of change for the global accountancy profession. It presents the three critical drivers of change in the short, the medium and the long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

Drivers of change in the US

Faye Chua, February 2013. This report outlines the US-relevant findings from a global survey conducted in 2012 by ACCA and IMA across their membership on drivers of change for the accountancy profession. It presents the US’s key drivers of change in the short, medium and long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

The changing role of the CFO

This joint report with IMA discusses the future of the finance function, and in particular the future role of the CFO. Emerging challenges are identified in the areas of regulation, globalisation, technology, risk, transformation, stakeholder management strategy, reporting, talent and capability.

100 drivers of change for the global accountancy profession

This study identifies the drivers shaping the landscape for businesses and professional accountants over the next decade.

Closing the value gap: understanding the accountancy profession in the 21st century

This research asked the accountancy profession and the public about trust and public value. The findings reveal a profession keen to re-examine its future.

Confidence accounting: a proposal

A consultation to discuss the problem of uncertainty inherent in many of the values in a set of accounts.

The value creation model for business: 2010 and beyond

This report shares insights from more than 500 business leaders on the value professional accountants bring to organisations of all sizes and all sectors.

Hitting the notes, but what’s the tune?

ACCA and Deloitte, a leading professional services firm, have worked together on this joint report, exploring the current and anticipated future challenges in narrative reporting within annual reports.

The relevance and utility of leading accounting research

ACCA research report 120, by J. Unerman and B. O'Dwyer.

Financial shared services centres: opportunities and challenges for the accounting profession

Fahy, Cacciaguidi-Fahy and Currie, 2002. This report examines the experiences of multinational enterprises and public sector organisations which have established financial shared service centres (FSSCs) in the UK and Ireland. It reports the results of a postal survey of FSSCs, and contains seven case studies of organisations which have established FSSCs. Key issues explored include the emergence of FSSCs in Europe, the impact of an FSSC on strategic business units, and the implications of the FSSC 'phenomenon' for the development of the accounting profession. (RR-79)