Technical resources

Canadian CFO Sentiment Study - March 2015

Canadian finance executives are showing great confidence in the US market in 2015, however when it came to their views on the domestic or global economy, most took the middle ground.

European Commission proposal for a revised shareholder rights directive

This paper outlines ACCA’s key messages on shareholders rights in Europe and how they fit into the wider governance agenda.

Risk reporting

This report examines how the quality and value of risk reporting can be improved. It reviews current practice in risk reporting, the barriers to better risk reporting, the wishes of users, and the concerns of preparers.

Culture vs regulation: what is needed to improve ethics in finance?

This paper examines the respective roles of the regulator and of culture in increasing ethical behaviour in finance, and the need to address dysfunctional finance market and behaviour.

From the November 2014 issue of AB magazine

Selected articles include: corporate culture and social responsibility, what next for retailing giant Tesco, and revising the OECD's principles of corporate governance.

Governance, family and small firms: an institutional context

Professor Mike Wright gave his presentation as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Closing discussion

Professor Laura Spence gave her presentation as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Bribery and corruption: the SME perspective

Manos Schizas gave his presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Assessing and implementing governance in family owned SMEs in emerging economies

Kiril Nejkov gave his presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Corporate governance and CSR

Jeremy Moon gave his presentation from an academic perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

A framework for effective governance: growth through responsible business

Tracy Gordon gave her presentation from a practice perspective as part of the ESRC’s seminar series on governance, CSR and SMEs in emerging economies.

Balancing rules and flexibility

A joint KPMG and ACCA report of a study of corporate governance requirements across 25 markets.

Governance in the public sector

In this video presentation, Gillian Fawcett, head of public sector, reflects on the role of ‘good governance’ in public services.

A risk challenge culture

This joint ACCA–IMA report discusses the elements of a risk challenge culture. It draws on discussions from roundtables held in Dubai, London, and New York in late 2013.

Governance, risk and performance conference 2014: voting results and resources

ACCA's March 2014 conference looked at four areas: creating value through governance, risk reporting, corporate culture and behaviour and accounting for uncertainty.

Proposed revisions to the UK corporate governance code

Comments from ACCA to the Financial Reporting Council.

Podcasts

ACCA is always looking at new, innovative ways of delivering information to our members, which is why we’ve started to develop podcasts and vodcasts.

Amendments to Directive on shareholder engagement and corporate governance issues

Comments from ACCA Ireland to the Irish Government.

Discussing creating value through governance

In two videos the authors introduce ACCA's consultation paper Creating Value Through Governance – Towards a New Accountability: A Consultation.

Creating value through governance – towards a new accountability: a consultation

This consultation paper forms part of ACCA’s investigation into whether existing governance and risk management frameworks are ‘fit for purpose’. The consultation period closed 31 August 2014.

ACCA insights - overview

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

Building a responsible payment culture

Comments from ACCA the Department for Business Innovation & Skills.

Draft guidance to the directors of companies applying the UK Corporate Governance Code

Comments from ACCA to the Financial Reporting Council.

Chairs of regulatory bodies

Comments from ACCA to the Legal Services Board.

NHS clinical commissioning group’s draft code of governance

Comments from ACCA to The Institute of Chartered Secretaries and Administrators, 24 July 2013

GRI focused public consultation on the revised proposal for 'In Accordance' model in G4

Comments from ACCA to the Global Reporting Initiative, 19 March 2013.

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.

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.

Podcasts

ACCA is always looking at new, innovative ways of delivering information to our members, which is why we’ve started to develop podcasts and vodcasts.

IESBA: Proposed change to the definition of 'those charged with governance'

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

GRI exposure draft on sustainability reporting guidelines (G4)

Comments from ACCA to the Global Reporting Initiative, 24 September 2012

Charity trustees and internal financial controls

Nigel Davies, Accountancy Policy Team, Charity Commission, suggests now might be a good time to review your charity’s internal financial controls.

Scottish charities: trustees' duties

Charity law in Scotland imposes four general duties on charity trustees and have recently produced a good governance checklist

Corporate governance and risk: a study of board structure and process

ACCA research report 129, by T. Nulty, C. Florackis and P. Ormrod.

FRC: Consultation on the draft revised UK stewardship code

Comments from ACCA to the Financial Reporting Council (FRC), July 2012

FRC: Consultation on the draft revised UK corporate governance code

Comments from ACCA to the Financial Reporting Council (FRC), July 2012

Putting investors at the heart of the financial system

ACCA and Grant Thornton, April 2012. This report presents insights from a discussion among a group of global investors. It explores the views of investors and investor representatives in relation to existing global financial and accounting standards, and their opinions on the direction of change, and the opportunities and challenges facing investors. It also addresses how investors can be more central to the process of change.

Charity Commission publishes new strategy on combating fraud

The Charity Commission is calling for charities to better protect themselves against fraud and financial crime.

The reality of risk: culture, behaviour and the role of accountants

Matthew Leitch, January 2012. The reality of risk is that most is managed through everyday management activities, not separate activities focused on lists of risks. Accountants play a key role in helping people manage risk well. The survey described in this report explored the risk-related practices used by accountants, their willingness to use more, and the dysfunctional behaviours that can undermine management of risk. The results reveal an opportunity to improve the way risk is managed by focusing on how core management activities are done and the support provided by accountants.

Rules for risk management: culture, behaviour and the role of accountants

ACCA, January 2012. The problem of risk and the question of how not to fall victim to it are probably more topical than ever before. To a great extent, anyone and everyone in an organisation is, or should be, a risk manager. This report looks at how accountants in a wide range of roles contribute to managing risk as part of their normal work. It also looks at management accounting, financial forecasting, internal reporting and other disciplines that support decision-making and explores their importance as components of an integrated risk management approach.

G4 first public comment

Comments from ACCA to the Global Reporting Initiative, November 2011

EC: The EU corporate governance framework

Comments from ACCA to the European Commission, July 2011

The value of biodiversity

ACCA’s series of Friday Forums addresses sustainability issues relevant to the business community. On 1 April 2011 ACCA focused on the value of biodiversity to the ecosystems which global human communities, businesses and non-human species critically rely, and on the role that accountants can play in assessing this value. The key points raised at the event are summarised in this paper.

LA (Scotland) AAC: holding to account, using local authority financial statements

Comments from ACCA to the Local Authority (Scotland) Accounts Advisory Committee, April 2011

Risk and reward: shared perspectives

This paper contains a number of individual perspectives on the theme of risk: material, ethical and behavioural.

IFRS: review of the IFRS Foundation's governance

Comments from ACCA to the IFRS Foundation, March 2011

FRC: effective company stewardship

Comments from ACCA to the Financial Reporting Council (FRC), March 2011

IFAC: a public interest framework for the accountancy profession

Comments from ACCA to the International Federation of Accountants, March 2011

BHP guide to...getting the most from your IT system

BHP guide to getting the most from your IT system

BHP guide to...telecoms for competitive advantage

Today’s telecoms technology can do more than simply save time and money. Alongside computers, telecoms form the backbone of an efficient business. The technology allows you to talk, leave messages, hold conference calls, use the internet and handle large volumes of inbound or outbound communication quickly and professionally. You can do more and sell more, yet keep your costs down.