Technical resources

Reform to Prompt Payment Code

ACCA submitted a response to the Consultation on reform to the Prompt Payment Code to the Department for Business, Energy and Industrial Strategy on 16 October 2020

Webinar - Small in size, big in impact: Can NFI work for SMEs?

SMEs are increasingly required to provide NFI reports, which is a heavy administrative burden, even though these are not (yet) demanded by legislation. These NFI reporting requests come from their supply chains, banks or as part of public procurement. The webinar will discuss the challenges and opportunities for SMEs and present solutions to help SMEs cope.

Improving financial literacy amongst Nigerian MSMEs

Nigeria has an opportunity to be the most dynamic economy in Africa. But, currently, this opportunity is significantly restricted by limited financial literacy. This report details convincing evidence of the importance of financial literacy for MSMEs (micro, small and medium-sized enterprises). Read 'Improving financial literacy amongst Nigerian MSMEs'.

Preventive restructuring and second chance for entrepreneurs: what's in it for SMEs?

ACCA, BusinessEurope, and UEAPME together present a conference, organised under the auspices of the Maltese Presidency of the Council of the European Union, to discuss recent EU insolvency proposals and their impact on SMEs.

SME development in ASEAN

As the 10 Association of Southeast Asian Nations (ASEAN) member states move towards closer economic integration, this discussion paper highlights the key measures being developed – and what more needs to happen – to help SMEs thrive in this new environment.

Financial management and business success – a guide for entrepreneurs

A guide designed to help small businesses understand the importance of financial literacy and to guide them through the basic elements.

Accounting for innovation: A UK pilot for SMEs

Accounting for Innovation: A pilot study of UK small and medium-sized enterprises and their intangible assets

Harnessing Potential: The Asia-Pacific Alternative Finance Benchmarking Report

The Asia-Pacific online alternative finance market grew 323% in 2015 to $102.8bn, according to the first comprehensive study of the Asia-Pacific online alternative finance market.

Hiring an intern: ACCA’s best practice guide

Internships play an extremely important role in opening up the accountancy profession as a career path and attracting new talent to the industry.

The rise of peer-to-peer lending in China: An overview and survey case study

This report explores the rise of peer-to-peer lending in China to give SME communities and organisations around the world a better understanding of peer-to-peer lending.

Companion guide for not-for-profits to the IFRS for SMEs

ACCA’s guide to preparing reports on the basis of the IFRS for SMEs for not-for-profit entities.

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.

ACCA alternative finance conference 2015

Watch video presentations from our 3rd annual Alternative Finance Conference, which took place on 8 July 2015 at Barclays in Canary Wharf, London.

Guide for CFOs of high-growth SMEs on using the potential of the finance function

Report examining the finance function of high-growth businesses and how this has evolved, providing practical guidance to high potential businesses on how to harness the full potential of the finance function.

Innovation, intangibles and integrated reporting: a pilot study of Malaysian SMEs

This report presents the results of a pilot project, which tests the relevance of the Malaysian National Corporate Innovation Index to SMEs.

Governance for all: the implementation challenge for SMEs

This report aims to encourage understanding of what corporate governance means for SMEs.

Ending late payment

ACCA's review of the widespread problem of late payment, a life-threatening challenge for many businesses globally, has been published in a series of three reports.

Technical factsheet 192: Alternative dispute resolution (ADR)

The purpose of this factsheet is to provide guidance in respect of alternative dispute resolution (ADR) and the changes currently taking place in the UK.

Carbon accounting for small businesses

David York explains how professional accountants can help businesses improve competitiveness by becoming greener.

Capital Markets Union

Capital Markets Union (CMU) is a European Commission plan that aims to create deeper and more integrated capital markets in the 28 member states of the European Union.

Financing futures: a quick overview

Manos Schizas discusses the Financing Futures project – a groundbreaking study of how small businesses might be financed in the far future.

Ending late payment

Manos Schizas introduces ACCA’s research into trade credit and the search for ways of overcoming late payment.

Access to finance for SMEs in Cyprus: an update from ACCA

This paper presents new analytical and theoretical work performed by ACCA and proposes possible avenues for further research.

A new breed of adviser for the modern-day enterprise

This discussion paper presents views and recommendations on the growing implications, for both the finance profession and aspiring entrepreneurs, of the changing business landscape.

Access to finance

Read more about ACCA and access to finance.

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.

The state of business finance

This set of three reports describe ACCA’s ambitious global investigation into the state of business finance.

Governance, CSR and SMEs in emerging economies

As part of ESRC’s seminar series on governance, CSR and SMEs in emerging economies, ACCA hosted a conference on 19 November 2014.

Back in the game: global SME performance review 2013/14

This report reviews the performance of SMEs around the world during 2013/14. It is the second ACCA–IMA global SME performance review and compares SME performance with findings from the first review.

ACCA and the Enterprise Research Centre

ACCA is proud to sit on the ERC’s Stakeholder Advisory Board, chaired by Lucy Armstrong, alongside some of the UK’s leading business associations.

Building the finance function in growing businesses

This discussion paper presents views and recommendations on how to build the finance function to support growth in SMEs.

ACCA alternative finance conference 2014

In this video ACCA senior economic analyst Manos Schizas welcomes delegates to the 2nd ACCA Alternative Finance Conference.

Alternative finance showcase: Money & Co

This presentation by chief lending officer Chris Lake and head of credit analysis Toby Furnivall, of Money & Co explains their business model and their offering to businesses and investors.

Roundtable discussion: The future of access to finance

As part of the 2nd ACCA Alternative Finance Conference, Steve Edwards FCCA, chairs a roundtable discussion on the latest developments in business financing in the UK and beyond.

Showcase Q&A: Challenging the challengers

In this video, a panel of representatives from new UK alternative finance providers take questions about their business models and their thoughts on the UK business financing landscape.

Alternative finance showcase: Oaknorth

This presentation, by Richard Davies, CEO of Oaknorth, discusses their intended offering of lending and savings products for SMES and investors.

Alternative finance showcase: The British Business Bank

Peter Wilson, managing director of The British Business Bank’s investment programme, explains the Bank’s structure and objectives, their activity to date, and what the future holds.

Expert Q&A: Financing future business

In this video, a panel of experts discuss research findings on the future of business financing, and some of the more promising business models on the horizon.

An introduction to reverse factoring and supply chain finance

Enrico Camerinelli, senior analyst at Aite Group discusses the business case for supply chain finance, including some findings on the potential size of the market for financial institutions.

Banking on intangibles

Martin Brassell, CEO and co-founder of IP and intangibles consultancy Inngot. presents the findings of his firm’s far-reaching research for the UK Intellectual Property Office.

The FCA’s approach to the regulation of crowdfunding

Jason Pope and Susan Cooper, both technical specialists with the Financial Conduct Authority, discuss oversight of the p2p and crowdfunding sector.

An introduction to challenger banks and the emerging fin-tech sector

Ian Dowson FCCA discusses his research into the new emerging business models that promise to change the world of business financing.

A study of the business case for supply chain finance

This report considers the business case for supply chain finance and provides a checklist of costs, risks and complications to be considered.

ACCA research into e-invoicing adoption

ACCA's research reviews the extent and the drivers of e-invoicing adoption among UK SMEs.

Financing SMEs in Cyprus: no stone left unturned?

The report presents the findings of an independent study by RTD Talos into ways of improving SMEs’ access to finance in Cyprus, as well as ACCA’s response and policy recommendations.