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17 Mar 2016
SME
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.
2 Mar 2016
SME
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.
10 Dec 2015
SME
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.
3 Aug 2015
SME
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.
8 Jul 2015
SME
Report
Malaysia
Innovation, intangibles and integrated reporting: a pilot study of Malaysian SMEs
This report presents the results of a pilot project, which tests the relevance of the Malaysian National Corporate Innovation Index to SMEs.
29 Jun 2015
SME
Report
Global
Governance for all: the implementation challenge for SMEs
This report aims to encourage understanding of what corporate governance means for SMEs.
19 May 2015
SME
Report
Global
Ending late payment
ACCA's review of the widespread problem of late payment, a life-threatening challenge for many businesses globally, has been published in a series of three reports.
23 Dec 2014
SME
Report
Cyprus
Access to finance for SMEs in Cyprus: an update from ACCA
This paper presents new analytical and theoretical work performed by ACCA and proposes possible avenues for further research.
15 Dec 2014
SME
Report
Global
A new breed of adviser for the modern-day enterprise
This discussion paper presents views and recommendations on the growing implications, for both the finance profession and aspiring entrepreneurs, of the changing business landscape.
19 Nov 2014
SME
Report
Global
The state of business finance
This set of three reports describe ACCA’s ambitious global investigation into the state of business finance.
20 Oct 2014
SME
Report
Global
Back in the game: global SME performance review 2013/14
This report reviews the performance of SMEs around the world during 2013/14. It is the second ACCA–IMA global SME performance review and compares SME performance with findings from the first review.
4 Aug 2014
SME
Report
Global
Building the finance function in growing businesses
This discussion paper presents views and recommendations on how to build the finance function to support growth in SMEs.
12 Jun 2014
SME
Report
Global
A study of the business case for supply chain finance
This report considers the business case for supply chain finance and provides a checklist of costs, risks and complications to be considered.
29 May 2014
SME
Report
Global
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.
8 Apr 2014
SME
Report
Global
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.
12 Feb 2014
SME
Report
Global
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.
20 Jan 2014
SME
Report
United Kingdom
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.
3 Jan 2014
SME
Report
Global
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.
6 Nov 2013
SME
Report
Global
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.
4 Oct 2013
SME
Report
Global
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.
1 Aug 2013
SME
Report
Global
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.
11 Jul 2013
SME
Report
Global
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.
30 Apr 2013
SME
Report
Global
Hedging FX risk: taking stock of the challenge for mid-caps and SMEs
The first output from ACCA's 2013 Trade Finance project is a research report produced in association with Kantox FX.
1 Mar 2013
SME
Report
Global
Protecting stakeholder interests in SME companies
John Davies, March 2013. This report discusses how four different countries – the UK, the US, Australia and Singapore – see the role of accounting information in protecting third-party interests in SME companies.
1 Mar 2013
SME
Report
Global
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.
1 Mar 2013
SME
Report
Global
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.
1 Dec 2012
SME
Report
United Kingdom
Use of e-invoicing by SMEs
This report reviews the extent and the drivers of e-invoicing adoption among UK SMEs. Its concludes that UK SMEs have the potential to send hundreds of billions of pounds’ worth of e-invoices, which could improve their access to some forms of external finance. Nonetheless, adoption generally depends on the initiative of customers rather than SMEs themselves. This report was commissioned by the UK Department for Business for the UK National E-invoicing Forum. It was prepared by ACCA using evidence from the BDRC Continental SME Finance Monitor.
23 Nov 2012
SME
Report
Global
Embedding sustainability in SMEs
This paper presents the ACCA Global Forum for SMEs’ recommendations for the development of a series of SME-specific measures and approaches that will need to be adopted by governments, the business support community and the accountancy profession, if current efforts to engage SMEs in sustainable business practices are to gain significant momentum.
1 Aug 2012
SME
Report
Global
Managing cashflow guides
This collection of 10 guides can be helpful to small business clients as a quick reference and to practitioners as a trigger for more in-depth discussions on cashflow and related services.
23 Jul 2012
SME
Report
Global
Environmental aspects of sustainability, SMEs and the role of the accountant
ACCA research report 128, by J. Spence, G. Agyemang and L. Rinaldi.
9 Jul 2012
SME
Report
Global
High growth SMEs: understanding the leaders of the recovery
ACCA, July 2012. This report discusses the challenges, difficulties and the successes that Growth Oriented Entrepreneurs have in the US, European and BRICSA (Brazil, Russia, India, China and South Africa) and compares them to an international benchmark created by this study. The implications of the findings for governments, financiers and advisors are considered in terms of what support entrepreneurs need to build sustainable companies and thereby continue to stimulate their domestic and global economies.
1 Jun 2012
SME
Report
Global
Making capital markets work in emerging and frontier economies: case studies
This paper presents five case studies on the development of capital markets in emerging and frontier economies. These first-hand accounts reveal the crucial human, social and regulatory capital that capital markets rely on and demonstrate how much local regulators and operators around the world can learn from each other.
1 Jun 2012
SME
Report
Global
Access to finance for SMEs: a global agenda
ACCA, June 2012. This paper presents ACCA’s’ recommendations for the development of a visible and consistent global agenda on SME access to finance. It calls for intergovernmental organisations to develop and support a consistent platform for sharing best practice. It also encourages national governments to engage in this process, developing a long-lasting change in SME financing across the world.
24 May 2012
SME
Report
Global
In search of innovative solutions: report of the discussions from the FEE roundtable series 'access to finance for SMEs'
FEE SMP Task Force. This document reflects the outcome of debates held in expert roundtables organised by FEE, the Federation of European Accountants.
1 May 2012
SME
Report
Global
SMEs and their advisers: measuring trust and confidence
ACCA research report 127, by E. Schizas, R. Jarvis and N. Daskalakis.
7 Mar 2012
SME
Report
Global
Basel III and SMEs: getting the trade-off right
The provisions of Basel III, the global framework governing the regulation of bank capital, liquidity and leverage, will, for the coming years, determine the supply and cost of capital to businesses globally. The financial crisis presented policymakers with a choice between promoting business growth and safeguarding financial stability. This paper discusses how Basel III can be adapted to reflect the appropriate trade-off between the two.
1 Mar 2012
SME
Report
Global
The rise of capital markets in emerging and frontier economies
Capital markets promote economic development and growth by facilitating and diversifying firms’ access to finance. In order to do this they rely on institutions, including sound financial reporting and assurance, and these in turn depend on the accounting profession. This discussion paper considers how these relationships work and how policymakers can build on them.
3 Feb 2012
SME
Report
Global
Getting paid: lessons for, and from, SMEs
Paul and Boden, February 2012. This report brings together the experiences of business owners and managers as well as credit and finance professionals in businesses large and small, from the supplier's as well as the buyer's side. It finds that there is only so much government can do to protect small firms from abusive credit terms and late payment, but also a great deal that businesses can do for themselves. Published as part of ACCA's contribution to the UK Government's Finance Fitness Campaign.
3 Feb 2012
SME
Report
Global
SME internationalisation in Central and Eastern Europe
Rosana Mirkovic, February 2012. This report investigates both challenges and opportunities that exist in increasing the rate of SME international activity, with a particular focus on central and eastern Europe. Insights into the barriers to SME international activity, as well as policy recommendations and practical steps that can be taken to overcome these, will be of interest to the regional policy makers and business owners alike.
2 Feb 2012
SME
Report
Global
Get paid! A guide for owners and managers of small businesses
A joint resource from ACCA, Experian, FPB and ICM. As part of the government’s ‘Get Paid’ campaign, this ‘quick guide’ to avoiding or managing late payment, summarises the tips outlined in ACCA's 2012 report by Boden and Paul.
10 Dec 2011
SME
Report
Global
CRD IV and small businesses: revisiting the evidence in Europe
CRD IV is one of the most important pieces of regulation ever to come out of the EU institutions and its implementation could determine the shape of the recovery from one of the most challenging times in the Union’s existence. Based on its analysis of the likely impact of CRD IV on lending to SMEs, this paper endorses UEAPME’s reaction to CRD IV and makes a set of ten recommendations for European policymakers in order to address the shortcomings of current proposals.
8 Dec 2011
SME
Report
Global
Nurturing Europe’s spirit of enterprise: how entrepreneurial executives mobilize organizations to innovate
Forbes, December 2011. This report uses a survey of 1,245 European executives in order to assess how personalities, external support mechanisms and internal structures determine firms ability to innovate
13 Sep 2011
SME
Report
Global
A digital agenda for European SMEs
ACCA’s European members who work in the SME sector present recommendations aimed at increasing the demand and uptake of the digital solutions by European small firms in the areas of cloud computing, e-invoicing, social lending and e-commerce.
14 Jul 2011
SME
Report
Global
Framing the debate: Basel III and SMEs
The capital and liquidity provisions of Basel III are intended to shield the global financial system from a new financial crisis. Yet the extent to which they represent a good trade-off between financial stability and economic growth is still unclear. Policymakers still know little about the potential impact of Basel III on lending to SMEs, apart from the fact that it will be disproportionate. With the sector contributing half of the world's private-sector output, this uncertainty renders all existing impact assessments virtually irrelevant. In this discussion paper, ACCA considers how an impact assessment can be designed that would be 'about right' as opposed to very precisely wrong.
1 Jun 2010
SME
Report
Global
Business advice to SMEs: professional competence, trust and ethics
ACCA research report no. 119, by R. Blackburn, P. Carey and G.A. Tanewski.
1 Jun 2010
SME
Report
Malaysia
Accountants as providers of support and advice to SMEs in Malaysia
ACCA research report 118, by S.S. Devi and R.H. Samujh.
9 Feb 2010
SME
Report
Global
Living up to expectations
This report looks into the state of the small business sector and the different strategies being adopted by them and their advisers to enhance their fortunes.
8 Jan 2010
SME
Report
Global
Conceptualising self-employment income in the UK
ACCA research report 113, by G. Allinson, P. Braidford and I. Stone.
1 Jul 2009
SME
Report
Global
Intermediation of intellectual property awareness
ACCA research report 107, by R. Pitkethly.
20 Mar 2007
SME
Report
Global
Intangible assets and SMEs
ACCA, March 2007. Report of the February 2007 seminar, where over 80 experts and interested parties gathered at the Department of Trade and Industry conference centre to discuss the issue of intangible assets and SMEs. The seminar covered a broad range of topics including how SMEs use the formal property system, how advisers can support SME's intangible assets and the use of intangible assets for accessing finance.
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