Technical resources

Brexit impact on financial services

This paper examines the impact of the UK's decision to exit the European Union (EU), i.e. 'Brexit' on the financial services (FS) sector.

Banishing bias? Audit, objectivity and the value of professional scepticism

This report explores the importance of cognitive biases to the audit process. It explains how these biases are central to improving the exercise of professional scepticism and to understanding the fundamental ethical principle of objectivity.

Divided we fall distributed we stand. The professional accountant’s guide to distributed ledgers and blockchain

This report explores the concept of distributed ledgers, often referred to as blockchain, with the aim of illuminating this area by exploring what a distributed ledger is, where it might have commercial applications and how it relates to accountancy and finance professionals.

Tenets of business law

This report sets out the four key business law principles that ACCA believes underpin a good environment for doing business, and the five mechanisms to put meaning into practice.

Insights into Integrated Reporting: challenges and best practice responses

ACCA has critiqued 41 corporate reports from the Integrated Reporting Business Network and draws together areas for improvement as well as advice for organisations new to integrated reporting.

Global economic conditions survey: Q1, 2017

Our joint global survey with IMA shows that economic confidence is at its highest since 2015, driven mainly by the US where investors are hopeful that a combination of fiscal reform and deregulation will provide a boost to economic growth.

G20 public trust in tax

This report, published jointly by ACCA, IFAC and CA ANZ, is the first ever in-depth study of people’s views and who they trust on international taxation across all of the G20 Nations.

The Living Wage

ACCA and the Living Wage Foundation have worked together to jointly issue two reports that explore agendas and issues around the world related to global adoption of a Living Wage.

Sustainability reporting: the evolving landscape in Pakistan

This report examines the changes in sustainability reporting in Pakistan and in doing so aims to find the key benefits that lead organisations to report on sustainability.

Finance shared services careers: opportunity or end game?

ACCA surveyed over 260 shared service leaders to gain their insights about what attracts them to a finance role in shared services or in a more encompassing Global Business Services (GBS) model.

Business models of the future: emerging value creation

This report examines six business models assessing their characteristics and the world in which they operate using the 'Full Stack' framework. The report also examines the role professional accountants play in start-ups and larger organisations seeking to learn from new business models.

Global economic conditions survey: Q4, 2016

The world’s largest quarterly survey of finance professionals suggests that global business confidence in Q4 2016 has dropped amid on-going political and economic uncertainty.

ACCA culture-governance tool

Corporate culture encourages behaviours that support or impede the achievement of organisational objectives. The challenge is understanding how to nurture a culture that promotes behaviours consistent with organisational objectives. The ACCA culture-governance tool seeks to support organisations with their culture goals.

Smarter cities, simpler cities: Accounting for the city of the future - spotlight on India

This report explores what is meant by a 'smart city', smart city adoption globally and the role professional accountants play in the journey a city undertakes to becoming 'smart'.

Professional accountants - the future: generation next

The report shares insights on the work preferences and career aspirations of the youngest generation in accounting and finance today.

China's next 100 global giants 2016 edition

Two years on from the first global giants report, this report identifies the next generation of 100 fastest-emerging Chinese businesses that will be competing globally over the next three to five years.

Global economic conditions survey report: Q3, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q3 2016, despite a rise in key confidence indicators, conditions in the global economy remain subdued.

Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting

The first study to directly poll the views of the users of financial information on integrated reporting, this research report explores how providers of financial capital perceive and the Framework’s potential for providing decision-useful information.

Factors Affecting Preparers' and Auditors' Judgements about Materiality and Conciseness in Integrated Reporting

This exceptionally ambitious report explores the issues of materiality and conciseness in Integrated Reporting () from the perspectives of corporate report preparers and auditors. It provides timely evidence about emerging practices that will be helpful for the further development of .

Global Economic Conditions Survey Report: Q2, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q2 2016, declining income remained the biggest concern of businesses.

Professional accountants - the future: drivers of change and future skills

This global report brings an in-depth insight into the future of the profession - the drivers of change through to 2025

Mapping the sustainability reporting landscape

This report analyses the current state of play and proposes terminology, tools and approaches for charting routes through the landscape

Effective speak-up arrangements for whistle-blowers

Recommendations for developing, operating and overseeing effective speak-up arrangements.

Profitability and cost analysis: an eye on value

This global report by KPMG UK and ACCA evaluates how the enterprise performance management capability within finance functions is providing the business with insightful profitability and cost analysis through appropriate people, processes and technology

Britain's debt

This report examines household financial resilience, and its links with income, credit use and over-indebtedness

Global Economic Conditions survey report: Q1, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q1 2016, businesses are facing a hiring freeze globally

Talent equation

The new report launches ACCA’s global campaign examining talent management practices in today’s finance function. ‘Talent Equation: First Insights’ reveals the current state of play of finance talent globally.

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.

Complete finance professionals in India

This report looks at how Indian businesses are addressing skills gaps in their finance functions

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.

Filling the information black hole: how are fossil fuel companies reporting on the stranded asset risk?

A new survey looks at how fossil fuel companies report on their stranded assets using integrated reporting.

State of the non-profit finance function

This report was developed to provide insight into an important, yet often neglected, aspect of the non-profit sector: the finance function.

Setting high professional standards for public services around the world

This report updates ACCA’s policy positions on a range of themes for public services.

Global Economic Conditions Survey Report: Q4, 2015

The 28th report of the quarterly ACCA–IMA survey: businesses are reporting a fall in income.

Constant Forward Motion: The evolving phenomenon of cybersecurity regulation and the race to keep up

The report looks at the issue of cybersecurity and how fast changing technology is causing a problem for lawmakers in the race to make effective legislation.

Leadership fit for the 21st century

This new report examines the trend for mindfulness as the new “must have” for executives to support self-regulation, promote effective decision making and protect themselves from toxic stress.

Culture and channelling corporate behaviour

This series of four reports aims to assist boards in preparing to assess their corporate culture and in understanding how it can influence either functional or dysfunctional behaviour.

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.

The challenges of assuring integrated reports: views from South Africa

This report focuses on the issue of independent assurance: can and should independent assurance be delivered on in the same way as it is on conventional annual reports and financial statements?

Performance Reporting – an eye on the facts

This global report evaluates how the Enterprise Performance Management capability is providing the CFO with the appropriate people, process and technology to deliver effective Performance Reporting.

Global Economic Conditions Survey Report: Q3, 2015

The 27th report of the quarterly ACCA–IMA survey.

The data revolution

This report draws attention to the radical change in the role of data in relation to the accountancy profession. It touches upon issues of data management, data governance and data lifecycle, and describes key current and future trends for a broad range of data-related activities.

Natural capital and the accountancy profession

This paper focuses on the role that accountants are playing in the development of thinking, practice and frameworks for reporting on natural capital.

Cyberwarriors with calculators: the role of accounting and finance professionals in a company's cybersecurity

Computers, servers and the Internet are indispensable tools for financial professionals – and they are under relentless attack. For accountants, measures must be taken to ensure that the sensitive personal and corporate financial information they handle is safe: accountants need to be at the forefront of cybersecurity.

Reporting on children’s rights

This paper provides companies with guidance for better reporting, and so supports the management of their impact on children’s rights.

The robots are coming? Implications for financial shared services.

This report draws on the expertise of ACCA’s finance transformation, shared services and outsourcing advisory group to provide a range of perspectives on the future of automation and the use of robotic software in the finance function.

SoMoClo technologies: transforming how and where business takes place

This report seeks to bring insight into the challenges and opportunities of SoMoClo for finance professionals, but, above all, encourage people around the world to experiment and discover even more exciting opportunities for themselves.

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.

Global economic conditions survey report: Q2, 2015

The 26th report of the quarterly ACCA–IMA survey.

Foundations for a sound tax system: simplicity, certainty and stability

Simplicity, certainty and stability: in ACCA’s view these are the three cornerstones of a good tax system.