Technical resources

South African institutional investors’ perceptions of integrated reporting

This report outlines the reactions of the South African institutional investment community to the production of integrated reports by South African listed companies.

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.

Stock exchanges in sub-Saharan Africa: capturing intent towards ESG requirements

This report explores the level and extent of sustainability activities of 10 stock exchanges across sub-Saharan Africa.

An introduction to ACCA’s technical policy work

This document outlines the work of ACCA on technical policy issues and details the main individual areas of focus.

Breaking out: public audit’s new role in a post-crash world (an English perspective)

This paper summarises an ACCA roundtable in Westminster in April 2014, discussing audit and accountability.

The drivers of audit quality: auditors’ perceptions

This report summarises the findings of an online survey conducted by ACCA and Macquarie University into auditors’ perceptions about the drivers of audit quality. It forms part of a three-part project investigating perceptions of CFOs, auditors and company director’s.

The digital economy: OECD’s consultation on tax challenges

This briefing paper reviews the OECD’s March 2014 consultation to address the tax challenges of the digital economy.

Pillage: a new threat to global supply chains

This paper explores the business risk of association with economic war crimes as supply chains lengthen and activist interest grows.

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.

Lease accounting: an update on the international proposed amendments

This paper describes the development of the IASB/FASB project on lease accounting launched in 2009, its current proposals, and ACCA’s views on these.

Business and investors: providers and users of natural capital disclosure

Joint report by ACCA, Fauna & Flora International and KPMG calling for robust reporting and commitments to reduce impacts on natural capital.

Divestment from fossil fuel companies

This paper explores the potential issues associated with divestment from fossil fuel companies, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.

Net positive natural capital ambitions

This paper explores the concept of ‘net positive’ natural capital ambitions, and collates the views and opinions expressed by ACCA’s Global Forum for Sustainability.

Transformation challenges in finance

This report considers the challenges CFOs face by finance transformation and suggests a number of good practices that organisations can follow in transforming their finance operations.

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.

Worldwide application of IFRS 3, IAS 38 and IAS 36, related disclosures, and determinants of non-compliance

ACCA research report 134, by I. Tsalavoutas, P. André and D. Dionysiou.

The drivers of audit quality: views from Australian CFOs

This report summarises the findings of an online survey conducted by ACCA and Macquarie University into the views of Australian CFOs about the drivers of audit quality. It forms part of a three-part project investigating perceptions of CFOs, auditors and company director’s.

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.

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.

Sustainability matters

This paper sets out ACCA’s key polices and statements around a series of six business and sustainability topics.

The smart finance function in today’s complex world

This paper outlines ACCA’s smart finance function campaign, launched in April 2014. The campaign showcases the good practices, challenges and opportunities that corporate finance functions face in ‘working smarter’.

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.

Tomorrow's finance enterprise

This report seeks to answer the question, what are the key influences shaping the future role of the CFO and tomorrow’s finance enterprise?

Multinational corporations, stateless income and tax havens

This report provides evidence to show that the corporate income tax system is not ‘broken’ and that the corporate income tax base is not being eroded. It offers a critique of the stateless income doctrine and the interaction between tax havens and multinational corporations.

Finance leaders survey report: September 2013

This report presents the results of the third of a series of surveys that ACCA and IMA conduct every six months to track how finance issues are evolving.

Breaking out: public audit’s new role in a post crash world

In this paper, contributors from Scotland to Bhutan are upbeat as they reflect on their role in accountability and improving public services. They also speak about improving public engagement and strengthening scrutiny and public service effectiveness.

Global policy on taxation of companies: principles and practices

This paper outlines ACCA’s policy on the taxation of businesses, especially multinational corporations.

Accountants and strategic leadership

This paper looks at the future of corporate reporting, following the introduction of the Integrated Reporting Framework from the IIRC.

Enhancing the value of the audit committee report

Using examples drawn from current practice, this paper explores how a small sample of FTSE 100 company audit committees address the external audit aspects of the reporting responsibilities assigned to them by The UK Corporate Governance Code.

Understanding investors: the changing corporate perspective

The last in a four-part series examining what investors want from corporate reporting and how organisations are responding to their needs. It examines current trends in reporting and the audit relationship from the perspective of the CFO, with a particular emphasis on real-time and integrated reporting.

Creating value through governance – towards a new accountability: a consultation

This consultation paper forms part of ACCA’s investigation into whether existing governance and risk management frameworks are ‘fit for purpose’. The consultation period closed 31 August 2014.

Global perspectives on methods of healthcare funding

This paper brings together the views of senior ACCA members around the world on how different healthcare systems are funded.

How e-business transforms public sector services in the UK

The report examines how the delivery of public services has been transformed by e-business and examines the challenges and opportunities that lie ahead of both central government departments and local councils.

Is finance function technology delivering on its promise?

This report discusses the current use of technology in finance shared services and outsourcing. It considers the extent to which technology is changing the face of finance delivery and providing value for the organisation.

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.

Identifying natural capital risk and materiality

This joint paper from ACCA, Fauna & Flora International and KPMG is a guide for businesses interested in understanding natural capital as a business risk and a material issue.

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.

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.

Big data: its power and perils

This report identifies the impacts of big data on the accountancy and finance professions in the coming five to ten years.

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.

Global business services: a game changer for the finance organisation?

This report discusses the implications of global business services for the finance function. It considers the extent to which GBS will significantly change the remit and nature of today’s finance organisation.

Strategic financial leadership in the UK public sector

This report investigates how well finance managers in public services are providing effective strategic financial leadership in testing times.

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.

Digital Darwinism: thriving in the face of technology change

This report presents the top 10 technology trends that will have the potential to significantly reshape the business and accountancy landscape.

Carbon avoidance? Accounting for the emissions hidden in reserves

This joint report from ACCA and Carbon Tracker explores global reporting practices on fossil fuel reserves and the nature of any information gaps.

Introducing collaboration technology as a multi-dimensional solution to the handover process

Sharon Cannaby, October 2013. This report describes the progress of University Hospitals of Leicester (UHL) in transforming clinical handover on the surgical wards from a disorganised and often frenzied process to one that complies with best clinical practice.

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.

Future pathways to finance leadership

This report looks at how the future role of the CFO is expected to evolve, and the career experiences likely to be of most benefit to next generation CFOs.

Finance leaders survey report: June 2013

ACCA and IMA, June 2013. This is the second of a series of surveys that ACCA and IMA conduct every six months to track finance leaders' views on key issues.

Improving natural capital reporting and finding the tools to help

This paper highlights some of the ways companies can report on their natural capital impacts and dependencies.