What this means

  • The ACCA Qualification progressively develops a students' and members' digital and technology knowledge and builds the skills to analyse and evaluate financial and non-financial data, with a clear understanding of the professional and ethical obligations that must be met in the use of data and data technology.
  • The ACCA Qualification, including the Ethics and Professional Skills module, embeds digital and data technology at all levels, particularly at the Strategic Professional Level, ACCA will assess through real life case study examples of varying digital and data technology capabilities and opportunities within different types of business.

Developing the Data, Digital and Technology competency

Explore the competency statements to discover how the ACCA Qualification develops this competency through a combination of exams, experience and ethics. Browse related jobs to find relevant finance roles and opportunities.

A. Identifies strategic options to add value, using data and technology.

  • See more detail
    A1. Identifies strategic options and opportunities to support business objectives, utilising technology, such as data analytics.
    A2. Articulates business questions to resolve problems and exploit opportunities, using available data and digital technologies.
    A3. Obtains data, including big data from a variety of sources; both internally and externally.
    A4. Proactively seeks opportunities to automate, simplify and standardise systems and processes of managing data through:
    • e-business
    • Cloud computing 
    • mobile 
    • other technologies

    A5. Manages and improves supply chain processes and customer relationships using data and information technology applications, such as customer relationship management (CRM) and e-business.

Swipe to view table

Exams Syllabus section Experience Ethics


Business and Technology

A7, C5 PO1 d, e Unit 7 - section 2, 3
Management Accounting A2    
Performance Management B1, B3    
Advanced Performance Management C3, C5    
Strategic Business Leader E1, E2, E3 PO22 a, d  

B. Analyses and evaluates data using appropriate technologies and tools. 

  • See more detail

    B1. Builds or adapts data analytical models to process data.

    B2. Utilises appropriate tools, methods and technology to analyse and evaluate complex and unstructured data.

    B3. Evaluates and integrates appropriate information technology to find relevant business solutions for key stakeholders.

    B4. Draws conclusions and recommends relevant solutions to stakeholders based on the evidence and findings obtained.

Swipe to view table

Exams Syllabus section Experience Ethics
Management Accounting C1, C2, C3, C4 PO3 d, e Unit 7 - section 4, 5, 6
Financial Management D1, D2, D3, D4 PO22 c  
Strategic Business Leader E2, I3, I5    
Advanced Financial Management B1, B3    
Performance Management D2, D4    

C. Applies technologies to visualise data clearly and effectively.

  • See more detail

    C1. Uses emerging technologies and appropriate mediums to collaborate and communicate effectively with stakeholders in formal and informal situations.

    C2. Determines what to visualise and how it should be visualised for the intended audience.

    C3. Presents and visualises information in the context of the business question and strategic issue identified.

Swipe to view table

Exams Syllabus section Experience       Ethics       
Management Accounting D2 PO2 d Unit 7 - section 7
Strategic Business Leader I1 PO22 b, e  

D. Applies scepticism and ethical judgement to the use of data and data technology.

  • See more detail

    D1. Recognises potential ethical issues around accessing data from internal or external sources.

    D2. Prepares and uses data in a way that maintains the integrity and reliability of the data obtained.

    D3. Objectively tests data models to ensure the veracity of the results being obtained.

    D4. Applies fundamental ethical principles and social responsibility when sourcing, using and disclosing personal and other data.

    D5. Maintains IT and data controls, using appropriate technologies and works safely and securely with data in a context of cyber security and data responsibility.

Swipe to view table

Exams Syllabus section Experience    Ethics          
Business and Technology C6

PO2 b

PO22 d 

Unit 7 - section 8, 9 Unit 3 - section 8
Advanced Performance Management C5    
Strategic Business Leader E4, H2, I4    

Related professional quotients

Swipe to view quotients

Technical skills and ethics

Demonstrate technical knowledge to use appropriately emerging and evolving digital technologies, and applying personal and professional ethics in the use of data.


Demonstrate awareness and application of existing and emerging digital and data technologies, capabilities, practices and strategies to add value and gain competitive advantage.


Demonstrate vision by identifying opportunites to use digital and data technologies to optimise strategy and opportunities and solve business problems.