Technical resources

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.

Transformation challenges in finance

This report considers the challenges CFOs face by finance transformation and suggests a number of good practices that organisations can follow in transforming their finance operations.

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.

Worldwide application of IFRS 3, IAS 38 and IAS 36, related disclosures, and determinants of non-compliance

ACCA research report 134, by I. Tsalavoutas, P. André and D. Dionysiou.

The drivers of audit quality: views from Australian CFOs

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

Payday lending: fixing a broken market

This report analyses online payday lending business models and outlines a proposed framework to be used to determine the level for the cap on the cost of credit.

Global economic conditions survey report: Q1, 2014

The Global Economic Conditions Survey (GECS), carried out jointly by ACCA and IMA, is the largest regular economic survey of accountants in the world, in terms of both the number of respondents and the range of economic variables it monitors.

Sustainability matters

This paper sets out ACCA’s key polices and statements around a series of six business and sustainability topics.

The smart finance function in today’s complex world

This paper outlines ACCA’s smart finance function campaign, launched in April 2014. The campaign showcases the good practices, challenges and opportunities that corporate finance functions face in ‘working smarter’.

The growth challenge

This report reviews the policy environment and support structures supporting SME growth in nine countries. It draws on the Virtuous Circle of Enterprise Growth framework and builds on a series of interviews with policymakers and SME advocates.

Tomorrow's finance enterprise

This report seeks to answer the question, what are the key influences shaping the future role of the CFO and tomorrow’s finance enterprise?

Multinational corporations, stateless income and tax havens

This report provides evidence to show that the corporate income tax system is not ‘broken’ and that the corporate income tax base is not being eroded. It offers a critique of the stateless income doctrine and the interaction between tax havens and multinational corporations.

Finance leaders survey report: September 2013

This report presents the results of the third of a series of surveys that ACCA and IMA conduct every six months to track how finance issues are evolving.

Breaking out: public audit’s new role in a post crash world

In this paper, contributors from Scotland to Bhutan are upbeat as they reflect on their role in accountability and improving public services. They also speak about improving public engagement and strengthening scrutiny and public service effectiveness.

Global policy on taxation of companies: principles and practices

This paper outlines ACCA’s policy on the taxation of businesses, especially multinational corporations.

Accountants and strategic leadership

This paper looks at the future of corporate reporting, following the introduction of the Integrated Reporting Framework from the IIRC.

Enhancing the value of the audit committee report

Using examples drawn from current practice, this paper explores how a small sample of FTSE 100 company audit committees address the external audit aspects of the reporting responsibilities assigned to them by The UK Corporate Governance Code.

Innovations in access to finance for SMEs

This paper reviews a broad range of innovations in business financing and highlights examples of good practice in developed and emerging economies.

Understanding investors: the changing corporate perspective

The last in a four-part series examining what investors want from corporate reporting and how organisations are responding to their needs. It examines current trends in reporting and the audit relationship from the perspective of the CFO, with a particular emphasis on real-time and integrated reporting.

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.

Global perspectives on methods of healthcare funding

This paper brings together the views of senior ACCA members around the world on how different healthcare systems are funded.

How e-business transforms public sector services in the UK

The report examines how the delivery of public services has been transformed by e-business and examines the challenges and opportunities that lie ahead of both central government departments and local councils.

Is finance function technology delivering on its promise?

This report discusses the current use of technology in finance shared services and outsourcing. It considers the extent to which technology is changing the face of finance delivery and providing value for the organisation.

E-invoicing adoption by UK SMEs: 2012–13 estimates

This report updates and expands ACCA’s 2012 estimates of e-invoicing adoption among UK SMEs, and investigates the relationship between e-invoicing and SMEs’ access to finance.

Identifying natural capital risk and materiality

This joint paper from ACCA, Fauna & Flora International and KPMG is a guide for businesses interested in understanding natural capital as a business risk and a material issue.

Global economic conditions survey report: Q4, 2013

The Global Economic Conditions Survey (GECS), carried out jointly by ACCA and IMA, is the largest regular economic survey of accountants in the world, in terms of both the number of respondents and the range of economic variables it monitors.

Financial education for entrepreneurs: what next?

This report considers how the global agenda on financial literacy, capability and education relates to entrepreneurs, and reviews the latest evidence on the effectiveness of such interventions.

The future of financial reporting 2013: still grappling with major problems

A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 11 January 2013.

Big data: its power and perils

This report identifies the impacts of big data on the accountancy and finance professions in the coming five to ten years.

Connecting capital markets: the Nairobi Security Exchange Growth Enterprise Market Segment

This paper draws on interviews with Nairobi Security Exchange (NSE) officials as well as coverage in the African and international financial press to tell the story of the Growth Enterprise Market Segment (GEMS), the Nairobi-based board targeted at small and medium-sized enterprises. It is part of a series of ACCA case studies looking into the shared experiences of regulators, exchange operators, investors and listed firms in emerging capital markets.

Simplicity in tax

This paper analyses the aspects of system design and implementation which need to be taken into account when pursuing ‘simplicity’ in tax.

Global business services: a game changer for the finance organisation?

This report discusses the implications of global business services for the finance function. It considers the extent to which GBS will significantly change the remit and nature of today’s finance organisation.

Strategic financial leadership in the UK public sector

This report investigates how well finance managers in public services are providing effective strategic financial leadership in testing times.

Surviving the recession and the recovery: the SME story

This report provides a unique insight into how SMEs have survived and thrived the latest period of global economic developments and drawing lessons for the future.

Digital Darwinism: thriving in the face of technology change

This report presents the top 10 technology trends that will have the potential to significantly reshape the business and accountancy landscape.

Carbon avoidance? Accounting for the emissions hidden in reserves

This joint report from ACCA and Carbon Tracker explores global reporting practices on fossil fuel reserves and the nature of any information gaps.

Introducing collaboration technology as a multi-dimensional solution to the handover process

Sharon Cannaby, October 2013. This report describes the progress of University Hospitals of Leicester (UHL) in transforming clinical handover on the surgical wards from a disorganised and often frenzied process to one that complies with best clinical practice.

Global economic conditions survey report: Q3, 2013

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

Future pathways to finance leadership

This report looks at how the future role of the CFO is expected to evolve, and the career experiences likely to be of most benefit to next generation CFOs.

Finance leaders survey report: June 2013

ACCA and IMA, June 2013. This is the second of a series of surveys that ACCA and IMA conduct every six months to track finance leaders' views on key issues.

Improving natural capital reporting and finding the tools to help

This paper highlights some of the ways companies can report on their natural capital impacts and dependencies.

Understanding investors: the road to real-time reporting

ACCA, September 2013. This report is the third of a four-part project examining what investors want from corporate reporting and how organisations are responding to their needs. It explores trends in the speed of internal and external financial reporting, and assesses the pros and cons of a move towards real-time, or ‘near-to-real-time’, reporting to investors and other stakeholders.

SMEs, financial reporting and trade credit: an international study

ACCA research report 133, by J. Collis and R. Jarvis.

SMEs and foreign exchange risk: are small and medium-sized accountancy practices up to speed?

This report explores the role of accountancy practitioners in managing the foreign exchange exposures of SME clients, and what the accountancy profession could do to improve its offering to small businesses.

The UK General Anti-Abuse Rule

Chas Roy-Chowdhury, August 2013. This article considers tax avoidance and the possible effects of the UK General Anti-Abuse Rule (GAAR), which came into effect in July 2013.

Tapping into SME international potential

ACCA, July 2013. This paper presents a number of recommendations for increasing SME presence in international trade. Aimed at policy makers and broader business support stakeholders, the paper identifies critical success factors that hinder cross-border trade for SMEs, as well as areas in need of further development that remain under-exploited by policy makers and business owners alike.

Audit and Integrity: maximising shareholder value

ACCA, July 2013. This report summarises the key themes that emerged from a series of roundtable discussions held by ACCA in Trinidad, Barbados and Jamaica. The discussions covered a wide range of topical issues in audit and tried to map out some future directions for stakeholders in the audit process.

Global economic conditions survey report: Q2, 2013

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

Paragraph 47: international perspectives one year on

This paper captures stakeholder and national perspectives on paragraph 47 (the reporting outcomes of Rio+20), based on a series of roundtables involving experts from various locations round the world.