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.

Exploring diversity in business

Alison Maitland explains how diversity has risen high onto the agenda of business leaders, driven by growing recognition of the business case for it.

Global economic conditions survey report: Q2, 2014

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

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.

Updated employment law factsheets

Eleven updated Employment Law Factsheets are now available, including proforma contracts and policies.

How effective is your engagement letter in practice?

While the Court of Appeal’s ruling on Mehjoo v Harben Barker has provided re-assurance to the profession, what are the implications for your firm’s engagement letters?

Payday loans - video

This video accompanies ACCA's report 'Payday Lending: Fixing a Broken Market' (ACCA May 2014). The report supports the ongoing work of the Competition Commission and the FCA, but it may also be of interest to consumer groups and, ultimately, to investors.

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.

Standard letters, model accounts and other information

ACCA’s previously produced a Standard Letters CD. Due to many of the accountant's working practices now moving online, the majority are now obsolete. However, those still relevant are available here.

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.

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.

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.

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.

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.

Paving the way to opportunities: women in leadership across the Commonwealth

This report by Janjuha-Jivraj and Arif Zaman, presents the most comprehensive review of the progress of women in leadership positions across the Commonwealth.

The long-term financing of the EU economy

Comments from ACCA to the European Commission, 20 June 2013.

Data protection - current position and future changes

An update on current data protection legislation and future development

Above-the-line credit

Budget 2013 announced the introduction of an above-the-line credit for research and development (R&D) expenditure incurred by large companies on or after 1 April 2013.

Global economic conditions survey report: Q1, 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.

Accountants for small businesses

ACCA, March 2013. Accountants for Small Business is a campaign aiming to raise awareness of the value of professional accountants in SMEs. This report is the centrepiece of the campaign, which will build partnerships between ACCA and business associations, government agencies, and service providers in order to provide practical resources and support for SMEs investing in internal finance functions.

Building your financial capabilities: a guide for growing businesses

This guide is an essential tool for setting up and managing good financial management practices for small businesses. It outlines the systems and tools needed by the start up business, and continues through to the needs of the growing business developing more sophisticated financial capabilities.

Global economic conditions survey report: Q4, 2012

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.

BHP guide to...import finance

Many businesses find importing requires greater financial flexibility and reserves than buying from a UK supplier. Rather than buying on credit, you must often commit finance well before delivery. Negotiating the right agreement with your supplier can cut the cost and effort involved.

BHP guide to...performance appraisals

Maintaining employees’ focus and motivation is essential if they are to make a full contribution to your business.

Women in finance: a springboard to corporate board positions?

ACCA and ESRC explore whether having a financial background or qualification affects the likelihood that senior women will obtain a FTSE 100 board directorship.

Good practices in the adoption and promotion of e-invoicing in EU member states

This discussion paper presents the findings of a high-level, pan-European consultation on good practices in the adoption and promotion of e-invoicing. It draws on the views of expert professionals and stakeholders in 21 EU member states to identify the initiatives, products and policies that have worked well in promoting the use of e-invoicing. It identifies the countries that are leaders in e-invoicing adoption, as well as suggestions for how their success might be replicated elsewhere.

Accountants and limited liability

How to limit your liability in respect of limited liability companies

ATOM guide to... research for your marketing

Marketing research helps you understand your competitive position, spot opportunities, reduce risks and take better decisions. It is more than just market research, which is concerned only with examining aspects of a given market, such as its size, location or growth potential.

Global economic conditions survey report: Q3, 2012

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.

Closing the value gap: understanding the accountancy profession in the 21st century

This research asked the accountancy profession and the public about trust and public value. The findings reveal a profession keen to re-examine its future.

Confidence accounting: a proposal

A consultation to discuss the problem of uncertainty inherent in many of the values in a set of accounts.

Global economic conditions survey report: Q2, 2012

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.

How to grow your practice – part 2

In the second part of our series on how to grow your practice, Jill Wyatt talks to partners in two firms who believe they can steal a march on their competitors by adding real value to the services they offer.

How to grow your practice – part 1

In this, the first of a two-part article on growing your accountancy practice, Jill Wyatt talks to two firms who are exploiting what they see as gaps in the services offered by their competitors.

Expert panels on diversity in business

Alison Maitland summarises ACCA's Expert Panel events and their views on diversity in business.

Driving business performance through diversity

This joint ACCA–ESRC report summarises the views of three expert panels on diversity in business held in London, Shanghai and Delhi between November 2011 and January 2012.

Shareholder voting rights

Comments from ACCA to the Department of Business, Innovation and Skills, 24 April 2012

The role of accountancy in economic development

Ian Welch, April 2012. This paper, prepared for the High-level Meeting on Accounting for Development in Doha, Qatar, on 22 April 2012, sets out key areas where ACCA believes professional accountancy can contribute to sustained economic development.

Driving SME growth through an evolving finance function

Emmanouil Schizas, April 2012. This paper uses data from over 10,000 interviews with UK SMEs to show how financial capability is not the result of business growth, but one of its causes. It explores the evolution of the finance function from an informal process to a formal team or departments and highlights the critical events and concerns that drive its development.

Building a better business through finance diversity

This report shows why diversity in the finance function is important and considers how businesses can develop more diverse finance functions.

Global economic conditions survey report: Q1, 2012

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.

Finance transformation: expert insights on SSO in Malaysia

ACCA, March 2013. Senior executives of the shared services and outsourcing industry in Malaysia convened on 20 March 2012 at the Hilton Kuala Lumpur for a roundtable discussion. The discussion took a perspective on the ACCA report, Finance Transformation: Expert Insights on Shared Services and Outsourcing. This summary outlines the themes arising from the discussion and provides a Malaysian context to finance transformation activity.

Global economic conditions survey report: Q4, 2011

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.

Digital by default

Comments from ACCA to HM Revenue and Customs (HMRC, November 2011)

Breaking Free

As more organisations look to outsource their finance functions, how do they ensure that they have the right accountancy skills in the right place? Julie Spillane FCCA, Accenture Business Services (Ireland) gives one of the views from the interviewed markets.

Harnessing diversity for global business performance

This briefing paper introduces the 2011–12 ACCA–ESRC roundtables about harnessing diversity in business with some short examples of how diversity, or the lack of it, affects sustainable business growth.

Hiving it off

Offshore, onshore, not sure? Finance functions are changing radically, with operations being outsourced or consolidated in shared services centres. We explore the key issues.

The e-professional: embracing learning technologies

ACCA, November 2011. This paper reviews how online approaches to learning and assessment are affecting professional development, and the impacts this is having on employers of finance professionals. It presents the world of the e-professional based on research among training and development experts, and it explores what the future of online learning and assessment may look like.

Global economic conditions survey report: Q3, 2011

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.

FRC: gender diversity on boards

Comments from ACCA to the Financial Reporting Council.

SSC supplement special

Shared Services Roundtable – The first ACCA Ireland shared services roundtable, held on 6 May 2011, brought together high-level FCCAs within the sector in Ireland, sharing perspectives on an area recognised as being of strategic importance to Ireland’s high-value services-driven economy.

No soft option

ACCA Accounting and Business [interview], July 2011. An Accountant working for one of the world’s major software companies might seem like a numbers overload. For Cathriona Hallahan FCCA, however the key to success has always been people.

Inside outsourcing

Exploring the personal impact of outsourcing and shared service centres on finance professionals around the world.

Spotlight on Irish outsourcing

To outsource or not to outsource – There are many benefits to outsourcing, not least, cost, but there are many other issues to consider too.

Global economic conditions survey report: Q2, 2011

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.

IAASB: ISAE 3410, assurance engagements on Greenhouse Gas Statements

Comments from ACCA to the International Auditing and Assurance Standards Board (IAASB), June 2011

Global economic conditions survey report: Q1, 2011

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.

Maximising People Power: Effective Talent Management in Finance

This report provides a follow-up to ACCA's survey 'Talent Management in 2010'. A key finding of this research was that less than 20% of organisations had a talent strategy that fully integrated talent identification, development, deployment and retention activity across the finance team.

Accounting for Health

ACCA research report 121, by Hay, Jen and Lievens.

Business Advice to SMEs: Human Resources and Employment

ACCA research report 123, by R. Jarvis and M. Rigby.

BHP guide to...payroll

Payroll is a crucial part of your operations. The government requires you to account for and collect tax and National Insurance (NI) and report it under the ‘Real Time Information’ (RTI) PAYE system, and can impose penalties for failure, missed deadlines and inaccurate data.

BHP guide to...managing your creditors

You rely on good relations with creditors for the smooth operation of your business. Suppliers (trade creditors), the bank, and statutory bodies such as HM Revenue & Customs (HMRC) all affect the cashflow of most businesses.

BHP guide to...intellectual property

Whether your business relies on innovative new products or just the strength of your reputation, it almost certainly involves some intellectual property. You need to use your own intellectual property as effectively as possible. You also need to be sure you are not infringing the rights of others.

BHP guide to...business angels

Finance of £25,000 to £750,000 can be surprisingly difficult to obtain. Banks generally require security and many venture capital firms are not interested in financing these amounts.

BHP guide to...budgeting 

Are you going to be in control of your new business? Will you know in advance about any looming cashflow problems? Unless you use properly prepared budgets, the answer is probably going to be no. Budgeting sets out the financial targets for your business. It helps you anticipate problems and compare what has actually happened with what you expected.

BHP guide to...leadership

Whether you are the managing director or a shift leader, the way you lead is the single biggest success factor for everyone you work with. Leaders change the organisations around them. They make a difference to the business, rather than just making the business work. Leadership is about what you do. It involves learnable skills that can be applied to the tasks that occur in every business.

BHP guide to...website and email law

Some people think that the Internet is an unregulated free-for-all, but this is simply not the case. The law still applies, although in some areas its interpretation and effects are not entirely clear. And in some cases, such as Internet sales, there are additional laws that give consumers extra rights. The international nature of the Internet, and the ease with which information is copied and transmitted, can lead to additional problems.

BHP guide to...using training effectively

Training can turn an employee from mediocre to good, and make a good person excellent. On the other hand, a person without training can be a brake on the business.

BHP guide to...advertising strategy 

Almost every business needs to promote itself in some way, reaching out to customers and potential customers.

Guide to... CPD and tax relief

ITEPA 2003, section 336 sets out the general rule regarding deductions for expenses.

BHP guide to...research your export markets

It’s essential to carry out thorough research before you start exporting. It will help prevent costly mistakes, boost your chances of choosing the right market and show you how to sell your products and services in that market.

Guide to...the financial services compensation scheme (for clients)

Since the collapse of Northern Rock, and the continuing effects of the “credit crunch”, a lot of people have had concerns about whether money in the bank is safe. Many people are now aware of the Financial Services Compensation Scheme This was set up under the Financial Services and Markets Act 2000 and it protects deposits, insurance policies, insurance broking, investment business and mortgage advice.

BHP guide to...stress management

Work-related stress affects employers as well as employees. It can cause illness and absenteeism and can be the cause of bad business decisions, poor workplace relations and loss of productivity. Managing it effectively can bring many benefits.

BHP guide to...creating a brand

Having a brand can differentiate your business from your competitors’ firms and drive customer loyalty. Branding isn’t just for multinationals with huge budgets: small and medium-sized firms can create an effective brand by examining how the business works, what it means to its customers and acting on the results.

BHP guide to...interviewing

Interviewing is a central part of finding the right person for the job. Done well, an interview is an effective way to find out about a candidate. Done badly, it provides poor information which results in poor decisions.

Guide to... workplace pensions automatic enrolment

This is a basic guide prepared by the Technical Advisory Service for members and their clients. It should not be used as a definitive guide, since individual circumstances may differ. Always get specific advice.

BHP guide to...exhibitions

Exhibitions provide a unique opportunity to display your product and business to large numbers of potential customers.

BHP guide to...floating your company 

Floating your company can be one of the most exciting experiences in your business life. But it can also be stressful, time consuming and expensive.

BHP guide to...graduate recruitment

Most businesses would like to benefit from an influx of talent, enthusiasm and fresh ideas. The challenge is to achieve it at an acceptable cost. One option is to employ a recent graduate.

BHP guide to...NVQs

Measuring performance at all levels is one of the keys to success for growing businesses. Traditional financial measures alone are no longer sufficient. Measuring the performance of employees and the contribution they make to achieving goals is essential. NVQs (National Vocational Qualifications) can help do this.

BHP guide to...insolvency

Companies or individuals with debts they are unable to pay are said to be insolvent. By the time a business starts thinking about insolvency, things are already going badly. Simply allowing yourself to run out of money is the worst possible way of handling it. If you understand your options, you can take steps to improve the situation.

BHP guide to...the euro

The euro is the single currency shared by 16 of the EU’s 27 member states. Euro notes and coins were introduced on 1 January 2002. The UK is not currently part of the European single currency. But as the eurozone accounts for over half of the UK’s foreign trade, it has implications for a large number of UK businesses.

BHP guide to...an internet policy for your employees

The internet is a powerful tool for improving your business’ efficiency. But it can also be a great way for employees to waste time, damage the security of your IT system and give you legal headaches.

Global economic conditions survey report: Q4, 2010

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.

BHP guide to...graduate recruitment

Most businesses would like to benefit from an influx of talent, enthusiasm and fresh ideas. The challenge is to achieve it at an acceptable cost. One option is to employ a recent graduate.

BHP guide to...design

Businesses that underrate the importance of design are missing a major opportunity.

Guide to...coping with the falling pound

This is a basic guide prepared by the Technical Advisory Service for members and their clients. It should not be used as a definitive guide, since individual circumstances may differ. Always get specific advice.

Guide to...the financial services compensation scheme (for clients)

Since the collapse of Northern Rock, and the continuing effects of the “credit crunch”, a lot of people have had concerns about whether money in the bank is safe. Many people are now aware of the Financial Services Compensation Scheme This was set up under the Financial Services and Markets Act 2000 and it protects deposits, insurance policies, insurance broking, investment business and mortgage advice.

BHP guide to...factoring and invoice

Factoring allows you to raise finance based on the value of your outstanding invoices. Growing businesses, in particular, often find that factoring is a more flexible source of working capital than overdrafts or loans.

BHP guide to...buying a business

Buying a business can be a big step forward, or it can turn out to be disastrous. This briefing assumes that you have already found a suitable, target business.

BHP guide to...pricing 

The prices you charge for your products can have a dramatic effect on sales and profits. Setting your prices too high can reduce sales abruptly, while undercharging can devastate your profits.

BHP guide to...recruitment

There is nothing more crucial to the success of a start-up business than the skills and attitudes of the first few people it employs.

BHP guide to...teambuilding

Small businesses rely on teamwork, just as much as their bigger counterparts. When a small group of people starts working towards shared goals and producing results that add up to more than the sum of the parts, it becomes a team.

BHP guide to...managing your cashflow

A business can survive for a short time without sales or profits, but not without cash. It is cash which pays the bills and allows trading to continue. And if you are growing, and extending credit to more customers, the need for cash is greater.

BHP guide to...research for your marketing

Marketing research helps you understand your competitive position, spot opportunities, reduce risks and take better decisions. It is more than just market research, which is concerned only with examining aspects of a given market, such as its size, location or growth potential.

BHP guide to...marketing with your database

Databases make information management easy and relatively inexpensive. Mailshots, emails, telemarketing and customer service activities can be more purposeful when you have instant access to details of all your customers and prospects and all your contacts with them.

BHP guide to...getting a grant for your business

Securing grant funding could really help your business develop and grow. But even experts can find it difficult to keep track of the hundreds of different grant schemes which keep appearing and then disappearing.

BHP guide to...managing insurance risks

All businesses face a wide range of risks every day. Careful planning can either reduce these risks to an acceptable level, or eliminate them completely.

BHP guide to...incentive pay

Productivity and high standards are important to you. Recognition and encouragement are important to employees. Incentive pay is a way for you and your employees to achieve results.

BHP guide to...everyday workplace policies

Managing people takes time and resources. You can save yourself a lot of effort simply by having a clear policy on many everyday issues.