ACCA: Technical articles

This is the first of a two-part episode introducing the idea of stakeholders and stakeholding. It begins by defining the relevant terms, looks at the nature of stakeholder claims, explores the Mendelow framework relating to influence, and finally covers the different ways in which stakeholders are categorised.

This podcast takes a look at two of the main decision-making frameworks, as featured in Study Guide Section E1 (d) – namely the American Accounting Association (AAA) model, and Tucker’s 5-question model. The frameworks are examined and then applied to case scenarios.

This podcast examines the guidance published by the Committee of Sponsoring Organisations (COSO.) Relevant to ACCA Qualification Paper P1: Governance, risk & ethics.

This podcast explores the theory of independence, and discusses why it’s vital in many contexts relating to corporate governance and professional behaviour. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

This podcast introduces some of the main themes in relation to the control of corporate governance and discusses how this control differs by country. In particular, the aim is to clarify the features and characteristics of rules-based and principles-based approaches to corporate governance, how each type of system is regulated, and to examine some of the associated benefits and drawbacks. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

Not all elements of a company's corporate governance system are part of the internal structure. External actors can have a role to play in governance too. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

Risks are bound up with all aspects of business life, from deciding to launch a major new product
to leaving petty cash in an unlocked box. The Paper P1 syllabus highlights risk management as
an essential element of business governance. The examiner has emphasised that being aware of
all possible risks, and understanding their potential impact – as well as the probability of their
occurrence – are important safeguards for investors and other stakeholders. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

This podcast looks at two specific items in the Paper P1 Study Guide: Section D1c, which is about describing and assessing the role of internal or external risk auditing; and Section E7d, concerning the nature of a social and environmental audit and the contribution it can make to the development of environmental accounting. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

This podcast considers two broad types of non-corporate organisation: public sector organisations and charitable/voluntary organisations. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

From 2013, environmental reporting will become part of the Paper P1 syllabus and, therefore, an examinable topic due to its relevance to many discussions around accountability, transparency and sustainability - key themes of the paper. This podcast outlines what environmental reporting is, where it can occur and its advantages and purposes. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.