Technical resources

BHP guide to...telecoms for competitive advantage

Today’s telecoms technology can do more than simply save time and money. Alongside computers, telecoms form the backbone of an efficient business. The technology allows you to talk, leave messages, hold conference calls, use the internet and handle large volumes of inbound or outbound communication quickly and professionally. You can do more and sell more, yet keep your costs down.

BHP guide to...choosing computer accessories

Computers are the IT workhorses in your business. To use them effectively, you are likely to purchase a variety of accessories.

BHP guide to...keeping your data safe

Your business data is one of your most important assets. The information you store includes your customer database, marketing materials, financial records - including, probably, your customers’ banking details, staff details and more. How would your business cope if you lost all this information?

BHP guide to...IT security

Your IT system, and the information it holds, is valuable. There is a security risk in simply using a computer to process business data. Once connected to the internet, that risk increases significantly. However, with some key precautions, you can keep that data safe.

BHP guide to...email calendars and instant messaging 

IT offers many new ways to communicate, both within your business and externally. These methods of communication can improve productivity and help with marketing.

BHP guide to...remote working

Laptop computers, mobile phones and other technologies mean that some businesses do not need a physical ‘place of work’ for their employees. Even if you are not ready to do away with company premises altogether, remote working can still help your business become more efficient.

BHP guide to...networking your business

A network can link all the computers in your office, allowing users to share files, programs and resources such as printers and internet access. Businesses with as few as two computers can benefit from a network. This briefing will help you install a new network or upgrade an existing one.

BHP guide to...making the most of the internet 

The internet is a vast store of information and data. It is an incredibly useful business resource which can save you time and money.

BHP guide to...network servers 

Most businesses will benefit from having a computer network. The network server is the computer that manages the network. It is also where all your shared files are stored. Not all networks need a server, but they can be very useful.

BHP guide to...your website strategy

A website lets you put your products in front of a global audience. It can help you find new clients, boost revenue, cut costs and build better relationships with both customers and suppliers.

BHP guide to...specifying and purchasing

Buying IT wisely reduces costs and improves system effectiveness. Aim to acquire a solution which meets your needs and you feel comfortable managing.

BHP guide to...e-commerce

The internet enables you to sell 24 hours a day to customers anywhere in the world through a fully automated sales process. Having an online shop can attract new customers and enable you to provide a broader service to existing ones.

BHP guide to...designing your website

You can design your website yourself, customising ready-made templates, or using software that simplifies the process. Alternatively, you can hire a web design agency to do it for you.

BHP guide to...setting up a basic IT system

The use of informations technology (IT) is vital in the day-to-day running of companies and new businesses expect significant returns on their IT investment. Every fledgling business should make sure it specifies and sources an IT solution that meets its immediate requirements, while ensuring the solution can act as a base for expansion as the business grows.

BHP guide to...intranets

An intranet is like a private internet, sealed off from users outside your business. It shares information through web pages that only people in your company can see.

The value creation model for business: 2010 and beyond

This report shares insights from more than 500 business leaders on the value professional accountants bring to organisations of all sizes and all sectors.

Leadership and governance in Africa

ACCA, October 2010. This paper presents information about governance and ethical practices in Africa, based on a survey of ACCA members in the region. It explores how professional accountants contribute to governance and ethical practices.

EC: corporate governance of financial institutions

Comments from ACCA to the European Commission, September 2010.

Risk and reward: tempering the pursuit of profit

This report discusses how the rewards a company seeks may be supported by sensible management of the risks that confront it.

ICSA review of the Higgs Guidance

Comments from ACCA to The Institute of Chartered Secretaries and Administrators (ICSA), April 2010.

The basic principles of compiling a risk register for smaller companies

Tony Morton, March 2010. Recognising the growing importance and demand for managing risk in all sizes of businesses, this short guide is intended to help those embarking on a risk register exercise to construct something useful, with effort commensurate with the potential benefits, in a practical and easily understood way.

The accounting statements of global financial institutions and the recent crisis

Brandon Davies, Gilad Livne and Alistair Milne, March 2010. The paper looks at major issues associated with accounting policies and standards which affected the banking sector in the run-up to the financial crisis. More particularly, it describes some of the unfortunate consequences of the interaction between financial reporting, capital requirements, risk management procedures, bank business models and remuneration. These include challenges associated with fair value accounting, pro-cyclicality and comparability of, and precision in, numbers in financial reports. The paper concludes by identifying seven topics for future research and study.

FRC: consultation on the revised Corporate Governance Code

Comments from ACCA to the Financial Reporting Council (FRC), March 2010.

The future of financial regulation: an update

ACCA, December 2009. Update to June's paper The Future of Financial Regulation.

Governance and management - climate change briefing paper

Prepared by EIRIS, October 2009. A critical issue for companies. Where robust and transparent sustainability and climate change governance practices are embedded into corporate strategy, companies are more likely to be able to manage the risks and maximise the opportunities presented by climate change.

Review of the effectiveness of the combined code on corporate governance second consultation

Comments from ACCA to the Financial Reporting Council (FRC), October 2009

A review of corporate governance in UK banks and other financial industry entities, issued by Sir David Walker

Comments from ACCA on the review of corporate governance in UK banks and other financial industry entities, issued by Sir David Walker, 1 October 2009

The future of financial regulation

ACCA, June 2009. A guide for governments, regulatory authorities and standard-setters, this paper explains the nature of the current financial crisis and lays down a number of principles which ACCA believes should be reflected in the future design and administration of regulatory systems in the financial and business sectors.

Disclosures on corporate governance

ACCA Australia and New Zealand with Net Balance Foundation Limited, May 2009. Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.

Fair value

ACCA, February 2009. Fair value has come in for more scrutiny and criticism in recent months than any accounting issue since inflation accounting in the 1970s. This policy paper is ACCA’s attempt to shed some light rather than the heat which has characterised much of the debate so far.

Directions in corporate governance

Jill Solomon, 2009. This paper summarises the content of two corporate governance symposia organised by the British Accounting Association Special Interest Group on Corporate Governance (BAASIGCG), setting them in the context of the existing body of corporate governance literature.

Resigning from a board: guidance for directors

ACCA, December 2008. This paper offers guidance to directors resigning from a board, as well as what a prospective director should consider before joining a board to spot potential issues which might later lead to resignation.

Corporate governance and the credit crunch

This paper sets out ACCA's thoughts and recommendations relating to the credit crunch.

Corporate governance and risk management agenda

This paper sets out the principles and aims that guide ACCA's work on governance and risk management issues.

Sure enough to be unsure? Questions for audit committees thinking about the credit crisis

Paul Moxley, July 2008. The Financial Reporting Council (FRC) identified that 'corporate reporting and auditing will be particularly challenging [in 2008] and needs to be matched by increased diligence, and then clarity as to the basis on which judgements have been exercised'. The FRC published a set of key questions to remind audit committees of the key issues. But finding answers may not be easy. This paper considers some of those questions along with the challenge of providing satisfactory answers.

Ethics and leadership

The ethical leadership dilemma is increasingly