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- Rules for Risk Management: Culture, Behaviour and the Role of Accountants
 - ACCA, January 2012. The problem of risk and the question of how not to fall victim to it are probably more topical than ever before. To a great extent, anyone and everyone in an organisation is, or should be, a risk manager. This report looks at how accountants in a wide range of roles contribute to managing risk as part of their normal work. It also looks at management accounting, financial forecasting, internal reporting and other disciplines that support decision-making and explores their importance as components of an integrated risk management approach.
- The Reality of Risk: Culture, Behaviour and the Role of Accountants
- Matthew Leitch, January 2012. The reality of risk is that most is managed through everyday management activities, not separate activities focused on lists of risks. Accountants play a key role in helping people manage risk well. The survey described in this report explored the risk-related practices used by accountants, their willingness to use more, and the dysfunctional behaviours that can undermine management of risk. The results reveal an opportunity to improve the way risk is managed by focusing on how core management activities are done and the support provided by accountants.
- Risk and Reward: Shared Perspectives
- ACCA, April 2011. The challenge for business entities of all kinds is to ensure that the business rewards they seek are supported by sensible management of the risks that confront them. Those who govern entities are responsible for ensuring that they pay due attention to all material risks, including ethical and behavioural risks. This paper contains a number of individual perspectives on these themes.
- Climbing the Ladder: ACCA and Social Mobility
- ACCA, 2011. To enable social mobility and to ensure that the UK has a more balanced economy, action is needed on many fronts. It is not just about what government must do: the professions also have their role to play.
- Risk and Reward: Executive Summary
- ACCA, June 2010. A six-page summary document of ACCA's report Risk and reward: tempering the pursuit of profit.
- Risk and Reward: Tempering the Pursuit of Profit
- ACCA, June 2010. This report discusses the complex issues, particularly the ethical and behavioural factors, which must be addressed to ensure that the rewards a company seeks are supported by sensible management of the risks that confront it.
- The Basic Principles of Compiling a Risk Register for Smaller Companies
- Tony Morton, March 2010. Recognising the growing importantance and demand for managing risk in all sizes of businesses, this short guide is intended to help those embarking on a risk register exercise to construct something useful, with effort commensurate with the potential benefits, in a practical and easily understood way.
- The Accounting Statements of Global Financial Institutions and the Recent Crisis
- Brandon Davies, Gilad Livne and Alistair Milne, March 2010. The paper looks at major issues associated with accounting policies and standards which affected the banking sector in the run-up to the financial crisis. More particularly, it describes some of the unfortunate consequences of the interaction between financial reporting, capital requirements, risk management procedures, bank business models and remuneration. These include challenges associated with fair value accounting, pro-cyclicality, and comparability of, and precision in, numbers in financial reports. The paper concludes by identifying seven topics for future research and study.
- The Future of Financial Regulation: An Update
- ACCA, December 2009. Update to June's paper The Future of Financial Regulation.
- The Future of Financial Regulation
- ACCA, June 2009. A guide for governments, regulatory authorities and standard-setters, this paper explains the nature of the current financial crisis and lays down a number of principles which ACCA believes should be reflected in the future design and administration of regulatory systems in the financial and business sectors.
- Fair Value
- ACCA, February 2009. Fair value has come in for more scrutiny and criticism in recent months than any accounting issue since inflation accounting in the 1970s. This policy paper is ACCA’s attempt to shed some light rather than the heat which has characterised much of the debate so far.
- Directions in Corporate Governance
- Jill Solomon, 2009. This paper summarises the content of two corporate governance symposia organised by the British Accounting Association Special Interest Group on Corporate Governance (BAASIGCG), setting them in the context of the existing body of corporate governance literature.
- Resigning From a Board: Guidance for Directors
- ACCA, December 2008. This paper offer guidance to directors resigning from a board, and well as what a prospective director should consider before joining a board to spot potential issues which might later lead to resignation.
- Corporate Governance and Risk Management Agenda
- ACCA, November 2008. This Agenda sets out the principles and aims which inform and guide the work of ACCA's Corporate Governance and Risk Management Committee. It provides the framework to be used in developing ACCA's specific policies, and enabling ACCA to respond coherently on corporate governance and risk management issues as they arise.
- Corporate Governance and the Credit Crunch
- Moxey and Berendt, November 2008. This paper sets out ACCA's thoughts on the 'credit crunch', along with some recommendations. ACCA is very grateful to the experts from the banking, investment and academic communities who have helped us in forming these views.
- Climbing out of the Credit Crunch
- ACCA, September 2008. ACCA's views on the immediate causes of the problem, examining some of the issues in five key areas of ACCA’s expertise: corporate governance, remuneration and incentives, risk identification and management, accounting and financial reporting, and regulation.
- Sure Enough to be Unsure? Questions for Audit Committees Thinking About the Credit Crisis
- Paul Moxey, July 2008. The Financial Reporting Council (FRC) identified that 'corporate reporting and auditing will be particularly challenging [in 2008] and needs to be matched by increased diligence, and then clarity as to the basis on which judgements have been exercised'. The FRC published a set of key questions to remind audit committees of the key issues. But finding answers may not be easy. This paper considers some of those questions along with the challenges of providing satisfactory answers.
- The Contribution of Directors and Boards to the Growth and Development of SMEs
- Colin Coulson-Thomas, 2007. This paper examines the relevance of the international corporate governance debate to the worlds of smaller companies, family businesses and owner-directors. It reports some preliminary findings of an examination of the governance of 60 unlisted SMEs based in the east of England which took place during 2005 and 2006. After examining the value being added by the directors and boards encountered and the contribution effective boards could make to the growth and development of SMEs, it examines the implications of the findings, identifies a positive contribution which good governance could provide and lists areas for further research.
- Corporate ethics and the CFO: balancing principles and profits in the public eye - the US perspective
- CFO Europe Research Services, 2007. This report presents the findings of a 2007 survey of 138 senior finance executives at companies in the US about how they view their role in creating an ethical business culture.
- Corporate governance, business ethics and the CFO
- CFO Asia. 2007. This report presents the findings of a 2006 survey of more than 160 CFOs and senior finance executives from mainland China, Hong Kong SAR, Malaysia, and Singapore.
- Corporate ethics and the CFO: balancing principles and profits in the public eye
- CFO Europe Research Services, 2007. This report presents the findings of a 2007 survey of 230 senior finance executives at companies in Europe about how they view their role in creating an ethical business culture.
- Corporate governance past, present and future and in Argentina
- ACCA, 2006. This report summarises the state of corporate governance, its past and likely future as well as giving the results of a ACCA survey about corporate governance in Argentina.
- Where the Buck Stops: A Snapshot of Responsibility in Business
- ACCA Australia and New Zealand, 2004. This discussion paper examines three elements of responsibility: corporate regulation, codes of ethics and the role of shareholders in an organisation. The paper explores what role they play when a company collapses, when a major fraud is found or when accounting irregularities surface.
- Corporate governance and wealth creation
- Moxey, 2004. This research reveals the opinions of chairmen and finance directors of listed companies: (a) on the purpose of corporate governance, (b) on the influence of good corporate practice on aspects which are linked to the creation of wealth, (c) on their attitudes to the revised Combined Code (2003) and (d) on which aspects of corporate governance are most important to their companies. (Ref: ORP-37)
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