Technical resources

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.

Global economic conditions survey report: Q1, 2015

The 25th report of the quarterly ACCA–IMA survey.

Stability in tax

This report analyses how best to approach the steps policymakers should take to address the wider needs of society through the tax system.

Tomorrow’s finance enterprise

This report investigates the key influences shaping the future role of the CFO and tomorrow’s finance enterprise.

The drivers of audit quality

ACCA and Macquarie University conducted an online survey about perceptions of CFOs, auditors and company directors on the drivers of audit quality.

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.

Increasing gender diversity to boost performance

This paper aims to help finance professionals understand the value of gender diversity and make the business case for diversity to their peers.

Sustainable healthcare systems: an international study

This report reveals how well the existing healthcare systems in 11 countries are coping with the challenges of changing demographics and technological and economic change.

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.

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.

Global economic conditions survey report: Q4, 2014

The 24th report of the quarterly ACCA–IMA survey.

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.

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.

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.

Sustainability and business: the next ten years

Find out more about young finance professionals’ views on sustainability issues from the ACCA survey conducted on behalf of the of The Prince of Wales Accounting for Sustainability Project.

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.

Smart budgeting: integrating financial and strategic planning for outcomes

This report from the New Local Government Network (NLGN) in association with the ACCA and Mazars recommends radical changes to the way local government approaches the budgeting process.

Finance transformation roles: pathways to CFO

This report asks a simple question: are finance shared service and transformation roles valuable in the career path to becoming a CFO?

The future of financial reporting 2014: re-questioning some old assumptions

A discussion Paper based on the British Accounting and Finance Association Financial Accounting and Reporting Special Interest Group (FARSIG) Symposium, 10 January 2014.

Certainty in tax

This paper examines certainty which, along with simplicity and stability, is one of the cornerstones of a good tax system.

Accounting for children: implementing child rights for better business

This report introduces the concept of children’s rights as a business issue of concern to finance directors and accounting teams.

The state of business finance

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

Balancing rules and flexibility

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

Global economic conditions survey report: Q3, 2014

This is the 23rd edition of the ACCA–IMA Global Economic Conditions Survey Report.

Who accounts for social mobility? Is enough being done?

This report reviews the findings from a recent ACCA survey, which aimed to establish social mobility trends among our students and members.

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.

The business case for diversity management

This joint ACCA–ESRC report investigates the limitations of current diversity management and what could be done to help organisations benefit from greater diversity and inclusive cultures.

Whole of government accounts: who is using them?

The first stage of a two-part study exploring whether transparency is currently being achieved and whether essential user information needs are being met.

Towards better diversity management

This paper discusses the limitations of current diversity management and at what could be done to help organisations benefit from greater diversity and inclusive cultures.

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.

Should accounts be trying to predict the future?

In this paper ACCA’s Global Forum for Corporate Reporting examines the past and future perspectives of financial reporting.

Prudence and IFRS

This paper summarises the debate about whether International Financial Reporting Standards, as the key global standards, should include prudence and state its importance in their conceptual framework.

IFRS 15, revenue from contracts with customers: a major project is completed

This paper describes the development of the project to update the financial reporting of revenue from contracts with customers, which has now resulted in the issue of a new International Financial Reporting Standard (IFRS), and the views that ACCA has expressed during the various stages of this project.

Financial insight: challenges and opportunities

This joint report from ACCA and IMA suggests ways the finance function can improve current approaches to business partnering.

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.

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.

Global economic conditions survey report: Q2, 2014

This is the 22nd edition of the ACCA–IMA Global Economic Conditions Survey Report.

South African institutional investors’ perceptions of integrated reporting

This report outlines the reactions of the South African institutional investment community to the production of integrated reports by South African listed companies.

Five years of the global economic recovery

ACCA and IMA explore the major trends that have driven the global economy between 2009 and 2014 and considers what they might mean for the future of the recovery.

Stock exchanges in sub-Saharan Africa: capturing intent towards ESG requirements

This report explores the level and extent of sustainability activities of 10 stock exchanges across sub-Saharan Africa.

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.

Breaking out: public audit’s new role in a post-crash world (an English perspective)

This paper summarises an ACCA roundtable in Westminster in April 2014, discussing audit and accountability.

The drivers of audit quality: auditors’ perceptions

This report summarises the findings of an online survey conducted by ACCA and Macquarie University into auditors’ perceptions about the drivers of audit quality. It forms part of a three-part project investigating perceptions of CFOs, auditors and company director’s.

The digital economy: OECD’s consultation on tax challenges

This briefing paper reviews the OECD’s March 2014 consultation to address the tax challenges of the digital economy.

Pillage: a new threat to global supply chains

This paper explores the business risk of association with economic war crimes as supply chains lengthen and activist interest grows.

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.

Lease accounting: an update on the international proposed amendments

This paper describes the development of the IASB/FASB project on lease accounting launched in 2009, its current proposals, and ACCA’s views on these.

Business and investors: providers and users of natural capital disclosure

Joint report by ACCA, Fauna & Flora International and KPMG calling for robust reporting and commitments to reduce impacts on natural capital.

Divestment from fossil fuel companies

This paper explores the potential issues associated with divestment from fossil fuel companies, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.

Net positive natural capital ambitions

This paper explores the concept of ‘net positive’ natural capital ambitions, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.