The global body for professional accountants
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24 May 2017
Brexit
Report
Global
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.
9 May 2017
Auditing and assurance
Report
Global
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.
25 Apr 2017
Future of the profession
Report
Global
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.
18 Apr 2017
Business law
Report
Global
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.
13 Apr 2017
Corporate reporting
Report
Global
Insights into Integrated Reporting: challenges and best practice responses
ACCA has critiqued 41 corporate reports from the Integrated Reporting
12 Apr 2017
Business management
Report
Global
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.
27 Mar 2017
Taxation
Report
Global
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.
20 Mar 2017
Sustainability
Report
Global
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.
21 Feb 2017
Corporate reporting
Report
Pakistan
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.
9 Feb 2017
Business management
Report
Global
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.
25 Jan 2017
Future of the profession
Report
Global
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.
17 Jan 2017
Business management
Report
Global
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.
6 Jan 2017
Governance, risk and control
Report
Global
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.
14 Dec 2016
Future of the profession
Report
Global
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'.
22 Nov 2016
Future of the profession
Report
Global
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.
13 Nov 2016
Future of the profession
Report
Global
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.
19 Oct 2016
Business management
Report
Global
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.
9 Aug 2016
Corporate reporting
Report
Global
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
9 Aug 2016
Corporate reporting
Report
Global
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 (
20 Jul 2016
Business management
Report
Global
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.
1 Jun 2016
Future of the profession
Report
Global
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
12 May 2016
Sustainability
Report
Global
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
10 May 2016
Governance, risk and control
Report
Global
Effective speak-up arrangements for whistle-blowers
Recommendations for developing, operating and overseeing effective speak-up arrangements.
29 Apr 2016
Business management
Report
Global
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
22 Apr 2016
Financial management
Report
United Kingdom
Britain's debt
This report examines household financial resilience, and its links with income, credit use and over-indebtedness
19 Apr 2016
Business management
Report
Global
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
29 Mar 2016
Business management
Report
Global
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.
17 Mar 2016
Business management
Report
Global
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.
10 Mar 2016
Future of the profession
Report
Global
Complete finance professionals in India
This report looks at how Indian businesses are addressing skills gaps in their finance functions
2 Mar 2016
Business management
Report
United Kingdom
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.
26 Feb 2016
Corporate reporting
Report
Global
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.
17 Feb 2016
Financial management
Report
United Kingdom
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.
11 Feb 2016
Public sector
Report
Global
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.
3 Feb 2016
Business management
Report
Global
Global Economic Conditions Survey Report: Q4, 2015
The 28th report of the quarterly ACCA–IMA survey: businesses are reporting a fall in income.
1 Feb 2016
Business management
Report
Global
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.
21 Dec 2015
Leadership and management
Report
Global
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.
16 Dec 2015
Governance, risk and control
Report
Global
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.
10 Dec 2015
Business management
Report
Global
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.
19 Nov 2015
Auditing and assurance
Report
Global
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
12 Nov 2015
Business management
Report
Global
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.
5 Nov 2015
Business management
Report
Global
Global Economic Conditions Survey Report: Q3, 2015
The 27th report of the quarterly ACCA–IMA survey.
1 Nov 2015
Future of the profession
Report
Global
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.
24 Sep 2015
Sustainability
Report
Global
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.
17 Sep 2015
Governance, risk and control
Report
Global
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.
14 Sep 2015
Sustainability
Report
Global
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.
9 Sep 2015
Financial management
Report
Global
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.
1 Sep 2015
Future of the profession
Report
Global
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.
3 Aug 2015
Business management
Report
Global
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.
3 Aug 2015
Business management
Report
Global
Global economic conditions survey report: Q2, 2015
The 26th report of the quarterly ACCA–IMA survey.
24 Jul 2015
Taxation
Report
Global
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.
Access accounting standards for current UK GAAP, New UK GAAP and International GAAP here.
Access auditing Clarified ISAs and Ethical Standards here.
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