What this means 

  • The ACCA Qualification equips students and members with tools to become forward thinking leaders.
  • Leading is not just about managing people, but motivating and inspiring to maximise performance.
  • All elements of the ACCA Qualification focus on developing this key skill before they become members.

Developing the Leadership and Management competency

Explore the competency statements to discover how the ACCA Qualification develops this competency through a combination of exams, experience and ethics. Browse related jobs to find relevant finance roles and opportunities.

A. Applies appropriate leadership strategies to effectively deliver business objectives.

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    A1. Appreciates how leadership formulates strategy and implements strategic change.

    A2. Applies and adapts to leadership approaches and traits used throughout the organisation.

    A3. Considers how formal and informal culture impacts an organisation’s strategy and leadership.

    A4. Leads by example in demonstrating ethical and professional values.

    A5. Recommends effective leadership practices to create greater public confidence and trust and mitigate against ethical risks.

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Exams Syllabus Experience Ethics
Strategic Business Leader A1, A2 PO5 a Unit 5 - section 3

B. Leads, motivates and manages people to optimise performance and effectiveness.

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    B1. Recruits, develops and manages individuals to optimise performance.

    B2. Inspires, motivates and supports individuals and teams to ensure their potential is maximised and that they work effectively and efficiently.

    B3. Uses initiative to apply techniques and technology to motivate high performing people.

    B4. Differentiates appropriately between accountability, responsibility and delegation when empowering others with authority.

    B5. Applies appropriate performance appraisal and measurement techniques.

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Exams Syllabus Experience Ethics  
Strategic Business Leader A1, A2, H1, H3 PO5 c Unit 5 - section 7
Advanced Performance Management D6, D7 PO5 b  

C. Collaborates, supports and works to achieve the objectives of the organisation, applying appropriate digital technologies.

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    C1. Communicates effectively and appropriately to resolve dilemmas and conflicts.

    C2. Maximises the quantity and quality of work to meet business priorities, professional commitments and deadlines through effective time management.

    C3. Supports others to

    • work effectively and efficiently to deliver objectives to agreed deadlines
    • collaborate productively across multi-disciplinary, multi-functional and virtual teams.

    C4. Resolves complex, challenging, sensitive and high-risk issues by building consensus.

    C5. Uses technology – such as social media, networking tools, and applications – in a safe and effective manner to organise virtual meetings and diaries.

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Exams Syllabus Experience Ethics  
Strategic Business Leader H1, H2, H3, H4, H5, H6, H7 PO5 a, d Unit 5 - section 6
Advanced Performance Management A1, A2, A3    

D. Acts proactively and thinks strategically, in anticipating organisational needs, recognising the wider business environment and dynamics.

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    D1. Evaluates the strategic position of, and outlook for, an organisation by applying strategic and business analysis methods.

    This evaluation includes recognising exposure to risks and corporate failure.

    D2. Evaluates how far environmental issues and competitive forces affect the strategic position of, and outlook for, an organisation.

    D3. Assesses how internal resources, capabilities, competences and culture of an organisation affect the strategic position of, and outlook for, an organisation.

    D4. In working towards organisational goal proactively collaborates with internal and external stakeholders.

    D5. Appraises the influence of expectations of stakeholders:

    • ethics and
    • governance
    • on the strategic position of, and outlook for, an organisation.

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Exams Syllabus   Experience  Ethics  
Strategic Business Leader A1, A2, A3
C1, C2, C3, C4, C5
D1, D2
PO5 a, d

Unit 4 - section 3;

Unit 7 - section 6, 8

Advanced Performance Management A1, A2, A3, A4, A5, A6
PO14 d, e  

    Related professional quotients

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    Emotional intelligence

    Draw on Emotional Intelligence to foster collaboration adapting and responding appropriately to different leadership styles.


    Experience is required to understand how best to motivate and manage people to optimise performance and effectiveness.

    Technical skills and ethics

    Technical and ethical tools and knowledge are necessary in order to proactively manage a variety of resources across the organisation.