This report draws on the views of 10,000 members, students and business leaders globally to examine the challenges raised by new technologies. Through a range of case studies, and drawing on the principles of the International Ethical Standards Board for Accountants (IESBA), the report offers insight and guidance to professional accountants and auditors on issues from cyber-security to crypto-currencies.
Emerging from the shadows the shadow economy to 2025
This study provides a comprehensive view of emerging shadow economy (SE) factors and possible evolution of the SE. In addition to the above, this research also considers the role of the accountancy profession around the world as the SE evolves.
Banishing bias? Audit, objectivity and the value of professional scepticism
This report explores the importance of cognitive biases to the audit process. It explains how these biases are central to improving the exercise of professional scepticism and to understanding the fundamental ethical principle of objectivity.
Divided we fall distributed we stand. The professional accountant’s guide to distributed ledgers and blockchain
This report explores the concept of distributed ledgers, often referred to as blockchain, with the aim of illuminating this area by exploring what a distributed ledger is, where it might have commercial applications and how it relates to accountancy and finance professionals.
Our joint global survey with IMA shows that economic confidence is at its highest since 2015, driven mainly by the US where investors are hopeful that a combination of fiscal reform and deregulation will provide a boost to economic growth.
Business models of the future: emerging value creation
This report examines six business models assessing their characteristics and the world in which they operate using the 'Full Stack' framework. The report also examines the role professional accountants play in start-ups and larger organisations seeking to learn from new business models.
Corporate culture encourages behaviours that support or impede the achievement of organisational objectives. The challenge is understanding how to nurture a culture that promotes behaviours consistent with organisational objectives. The ACCA culture-governance tool seeks to support organisations with their culture goals.
Two years on from the first global giants report, this report identifies the next generation of 100 fastest-emerging Chinese businesses that will be competing globally over the next three to five years.
Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting
The first study to directly poll the views of the users of financial information on integrated reporting, this research report explores how providers of financial capital perceive and the Framework’s potential for providing decision-useful information.
Factors Affecting Preparers' and Auditors' Judgements about Materiality and Conciseness in Integrated Reporting
This exceptionally ambitious report explores the issues of materiality and conciseness in Integrated Reporting () from the perspectives of corporate report preparers and auditors. It provides timely evidence about emerging practices that will be helpful for the further development of .
This global report by KPMG UK and ACCA evaluates how the enterprise performance management capability within finance functions is providing the business with insightful profitability and cost analysis through appropriate people, processes and technology
The new report launches ACCA’s global campaign examining talent management practices in today’s finance function. ‘Talent Equation: First Insights’ reveals the current state of play of finance talent globally.
This report draws attention to the radical change in the role of data in relation to the accountancy profession. It touches upon issues of data management, data governance and data lifecycle, and describes key current and future trends for a broad range of data-related activities.
Cyberwarriors with calculators: the role of accounting and finance professionals in a company's cybersecurity
Computers, servers and the Internet are indispensable tools for financial professionals – and they are under relentless attack. For accountants, measures must be taken to ensure
that the sensitive personal and corporate financial information they handle is safe: accountants need to be at the forefront of cybersecurity.