What this means: 

  • Students are developed to think strategically. 
  • Case study exams at all Strategic Professional level encourage this thinking.
  • The ACCA qualification has coverage of this area in all parts of the qualification in recognition of its importance.

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Demonstrate intelligence in setting out appropriate and innovate strategy options and objectives.


Demonstrate creativity in leading innovation in a complex and changing environment to improve performance.


Demonstrate vision by setting out optional pathways to anticipate the future success of an organisation.

Developing the Strategy, Technology and Innovation 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 business acumen and commercial awareness to deliver business objectives.

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    A1. Evaluates how organisations operate and interact with stakeholders.

    A2. From a business and commercial perspective considers internal and external factors impacting on strategy, performance and success.

    A3. Uses relevant data and information to analyse and evaluate the internal and external environments.

    A4. Through personal and professional development is proactive in improving commercial awareness and business acumen.

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Exams Syllabus Experience Ethics
Accountant in Business A1, A2, A3, A4, A5, A6, A7, A8, A9, A10 PO3 a Unit 4 - section 2
Strategic Business Leader A, B, C, D, E, F, G, H, I2    
Advanced Performance Management A, B, C, D, E    

B. Recommends a range of suitable strategic options from which to develop plans and objectives.

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    B1. To identify feasible strategic options assess the current and future position of the organisation against:

    • the external environment
    • internal capabilities.

    B2. To identify strategic options and opportunities and to support the planning process utilises technology such as data analytics.

    B3. Appraises strategic options by evaluating a range of qualitative and quantitative factors like:

    • financing implications
    • operational feasibility
    • barriers to delivering strategic change.

    B4. Analyses the risk profile of the organisation and of identified strategic options. 

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Exams Syllabus Experience Ethics
Strategic Business Leader C1, 2, 3, 4, 5   Unit 4 - section 3
Advanced Performance Management A1    

C. Evaluates, justifies and implements suitable strategic options.

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    C1. Evaluates how internal resources measure up to and compare with the organisation’s strategic options. 

    C2. Applies key finance and performance management techniques to support decision-making.

    C3. In the context of strategic decision-making is demonstrably open to:

    • change
    • new ideas
    • continuous improvement.

    C4. To support strategic planning and identify strategic options utilises technology such as data analytics. 

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Exams Syllabus Experience Ethics
Strategic Business Leader C5, G2, G3   Unit 4 - section 3
Advanced Performance Management A1, D2, E3    

D. Adopts and applies innovative methods and technologies to implement strategy and manages change.

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    D1. To support organisational strategy re-designs and improves business processes and structures.

    Achieves this by using project management and change management methodologies.

    D2. Proactively seeks opportunities to:

    • automate
    • simplify
    • standardise

    systems and processes through:

    • e-business
    • cloud computing
    • mobile and
    • other technologies.

    D3. Creates imaginative solutions to business problems throughout the strategy implementation processes.

    D4. Monitors and measures the success of strategic initiatives.

    D5. Translates strategy into operational plans.

    This allows individual and team targets to align with departmental and organisational objectives.

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Exams Syllabus Experience Ethics  
Strategic Business Leader H1, H2, H3, H4, H5, H6, H7 PO3 d Unit 3 - section 6, 7
Advanced Performance Management A5, D5