How the qualification develops this quotient

All components of the ACCA Qualification develop and require students to apply their digital knowledge to:

  • business scenarios therefore driving the best business solutions for stakeholders
  • have an appreciation of current and emerging issues
  • manage data security risk.

Applying knowledge means:

  • developing and implementing digital strategies
  • understanding digital control risks specific to digital technology and applying relevant mitigating controls
  • using technology efficiently to make effective decisions.

This includes:

  • understanding options for enhanced and responsible data management
  • analysing and evaluating the resulting data

How the ACCA Qualification develops digital skills

The qualification ensures that students are developed and assessed in digital issues. ACCA does this from the very beginning of their journey all the way to membership and beyond.

We do this through: 


Throughout the ACCA Qualification students are exposed to digital issues including:

  • cloud
  • mobile technology
  • big data
  • data analytics
  • artificial intelligence
  • e-businesses including fintech
  • cyber security
  • disruptive technologies

How our competencies build digital skills:

  • Audit and Assurance

    Audit and Assurance addresses the digital role in:

    • how to evaluate current and emerging IT systems
    • utilising digital audit solutions such as: computer assisted audit techniques and audit data analytics.
  • Management Accounting

    Management Accounting addresses the digital role in:

    • how to effectively use data analytics in performance measurement, information and reporting systems to provide strategic insight and sound decision making
    • how technology impacts information systems and interactions with internal and external stakeholders.
  • Strategy and Innovation

    Strategy and Innovation addresses the digital role in:

    • strategic planning, organisational design, automation, standardisation and simplification of systems and processes.
  • Stakeholder Relationship Management

    Stakeholder Relationship Management addresses the use of technology in:

    • the development of effective and efficient supply chain processes and customer relationships
    • communication and management of cyber security.
  • Ethics and Professionalism

    Ethics and Professionalism provides very specific training and assessment on:

    • responding to cyber and information security risks
    • employing the appropriate tools, methods and technology to
      colleect and analyse complex, unstructured data and to communicate the findings.
  • Governance, Risk and Ethics

    Governance, Risk and Ethics provides focus on managing risk through using business intelligence and data analytics technologies.

The remaining competency areas also make reference through the use of appropriate technology systems including specialist technology appropriate for tax, business and financial reporting

ACCA recognises the importance of the extending digital environment. It is transitioning all its exams to work-relevant computer-based assessments. Computer-based exams and the online Ethics and Professional Skills module require students to use similar software to that deployed in the workplace. This enables students to respond to real-life issues, including digital.