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ACCA P3 Business Analyst technical articles

ACCA P3 Business Analyst technical articles

ACCA P3 Business Analyst technical articles: ACCA stands for the Association of Chartered Certified Accountants a leading international accountancy body. The ACCA qualification is recognised and is treated in other countries as being equivalent to their local qualification.

Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA or FCCA). From June 2016, ACCA recorded that it has 188,000 members and 480,000 students in 178 countries. ACCA’s headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of 100 offices and centres and more than 7,100 Approved Employers worldwide, who provide employee development.

The term ‘Chartered’ in ACCA qualification refers to the Royal Charter granted in 1974.

Chartered Certified Accountant is a legally protected term. Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections.

The Association of Authorised Public Accountants (AAPA), one of the British professional bodies for public accountants, has been a subsidiary of ACCA since 1996.ACCA works in the public interest, assuring that its members are appropriately regulated. It promotes principles-based regulation. ACCA actively seeks to enhance the value of accounting in society through international research. It takes progressive stances on global issues to ensure accountancy as a profession continues to grow in reputation and influence.

ACCA works in the public interest, assuring that its members are appropriately regulated. It promotes principles-based regulation. ACCA actively seeks to enhance the value of accounting in society through international research. It takes progressive stances on global issues to ensure accountancy as a profession continues to grow in reputation and influence.

ACCA P3 Business Analyst technical articles

  • Costing for decision making                                                                                                                                                                                        This article focuses on section G3(c) of the syllabus, evaluating the strategic options using marginal and relevant costing techniques of: (i) make or buy decisions, (ii) accepting or declining special contracts, (iii) closure or continuation decisions, and (iv) effective use of scarce resources.
  • Performance indicators
    Both P3 and P5 require candidates to be able to establish key performance indicators and critical success factors. This article explains and illustrates these concepts.
  • Information technology
    The increasing reliance on computers by all levels within a company requires careful design of the information technology (IT) infrastructure. This article focuses on Section E1 of the P3 syllabus, Principles of information technology.
  • Integrated reporting
    Integrated reporting has been developed and promoted by the International Integrated Reporting Council (IIRC), a global coalition of regulators, investors, companies, standard setters, the accounting profession and non-governmental organisations. This article aims to show how the idea of integrated reporting is relevant to the P3 syllabus.
  • Job design
    This article focuses on section H2 of the P3 syllabus, Strategy and people: job design, and how we might re-structure people’s jobs as a result of making a process more effective. The origins of the concept of job design – beginning with the work of Frederick Taylor in the early 20th century – through to the job redesign movement of the 1960s and 1970s are referenced. The article concludes with a brief consideration of the ethical issues that can arise from job design.
  • The learning organisation
    This article discusses why it is vital for organisations to continue to learn and retain that learning, their skills and abilities, to sustain their position in the dynamic marketplace.
  • Value chains, value networks and supply chain management
    Sections A4, E2 and E3 of the syllabus relate to value chains, value networks and supply chain management. This article considers writer Michael Porter’s value chain framework, which has been described as a powerful analysis tool for companies in strategic planning to create value. It also highlights the various definitions of supply chain management put forward by different writers.
  • Culture and configuration
    This article focuses on two areas of P3’s syllabus on preparing and evaluating a cultural web of an organisation, and the importance of organisational structure and configuration.
  • Benchmarking
    Benchmarking can be thought of as a scientific way of setting objectives that will act as targets before and during the operating period, and comparators during and after the period.
  • Strategic planning in an age of turbulence 
    This article considers the inevitability of turbulence, which should have major implications on how organisations can plan for their long-term survival.
  • Communicating core values and mission 
    This article focuses on the syllabus area relating to an organisation’s core values and mission to the public, shareholders and employees. This is an objective which can easily get overlooked in the rush to master environmental analyses, strategic choice and outsourcing decisions.
  • Outsourcing
    This article considers some of the factors behind outsourcing decisions, the advantages and disadvantages of outsourcing and some common outsourcing applications.
  • Conflict management and the accountant as project manager
    This article looks at project management, an important issue relevant to P3. It considers the skills required by accountants in the role of project manager to ensure projects are delivered on time and managing potential areas of conflict.
  • Project management: business cases and gateways
    Looking at the need to carefully evaluate a project’s benefits and disbenefits from the outset, and the importance of regularly monitoring and re-evaluating its progress.

 ACCA P3 Business Analyst technical articles

 ACCA P3 Business Analyst technical articles:

brief history of ACCA:

ACCA traces its origin to 1904, when eight people formed the London Association of Accountants to allow more open access to the profession than was available through the accounting bodies at the time, notably the Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Scotland. As of 2006, the goal of ACCA is to become the world’s largest global professional body.

The term ‘Chartered’ in ACCA qualification refers to the Royal Charter granted in 1974.

Chartered Certified Accountant is a legally protected term. Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections.

The Association of Authorised Public Accountants (AAPA), one of the British professional bodies for public accountants, has been a subsidiary of ACCA since 1996.

ACCA works in the public interest, assuring that its members are appropriately regulated. It promotes principles-based regulation. ACCA actively seeks to enhance the value of accounting in society through international research. It takes progressive stances on global issues to ensure accountancy as a profession continues to grow in reputation and influence.

ACCA P3 Business Analyst technical articles

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