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ACCA - Business & Technology (BT)

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A

The business organisation, its stakeholders and the external environment

  • Business Organisation
  • Stakeholders
  • External analysis – Political and legal factors
  • External analysis – Economic factors
  • External analysis – Social, environmental and technological factors
  • Competitive factors

Business organizational structure, functions and governance

  • The formal and informal business organization
  • Business organizational structure and design
  • Organisational culture in business
  • Committees in business organisations
  • Governance and social responsibility

Accounting and reporting systems, technology, compliance and controls

  • The relationship between accounting and other business functions
  • Accounting and finance functions within business organisations
  • Principles of law and regulation governing accounting and auditing
  • Financial systems, procedures and related IT applications
  • Internal controls, authorization, security of data and compliance within business
  • Fraud and fraudulent behavior and their prevention in business, including money laundering

Leading and managing individuals and teams

  • Leadership, management and supervision
  • Recruitment and selection of employees
  • Individual and group behavior in business organisations
  • Team formation, development and management
  • Motivating individuals and groups
  • Learning and training at work
  • Review and appraisal of individual performance
  • The application and impact of Financial Technology (FinTech) in accountancy and audit

Personal effectiveness and communication

  • Personal effectiveness techniques
  • Consequences of ineffectiveness at work
  • Competence frameworks and personal development
  • Sources of conflicts and techniques for conflict resolution and referral
  • Communicating in business

Professional ethics in accounting and business

  • Fundamental principles of ethical behavior
  • Corporate code of ethics
  • Ethical conflicts and dilemmas

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