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    ACCA SBL 技术文章(2019年)

    2018-12-20    来源:ACCA官网

    All about stakeholders – part 1

    All about stakeholders – part 2
    Part 1 introduces the idea of stakeholders and stakeholding, and an explanation of the different ways in which stakeholders are categorised. Part 2 then goes on to focus on stakeholders and stakeholding by looking at a number of different stakeholder groups.

    Big data
    We define what exactly ‘big data’ is, how it can be used to inform and implement business strategy and examples of how it is being used by different industries today.

    Corporate governance from the inside out
    This article explains that effective corporate governance has both internal and external drivers. Although directors and managers of companies may have little influence over the external regulatory framework, they can and must play their part in ensuring effective internal governance and compliance from deep within their own organisations.

    COSO's enterprise risk management
    This article examines the guidance published by the Committee of Sponsoring Organisations (COSO).

    Culture and configuration
    This article focuses on preparing and evaluating a cultural web of an organisation, and the importance of organisational structure and configuration.

    Diversifying the board – a step towards better governance
    Introduces the concept of board diversity and how it may benefit the organisation, followed by a discussion on the possible costs of board diversity. It concludes with a comment on the current regulatory initiatives of board diversity.

    E-commerce
    This article discusses business-to-business and business-to-consumer e-commerce and benefits for business, as well as the social and employment costs involved.

    Ethical decision making
    This article looks at two of the main decision-making frameworks.

    Independence as a concept in corporate governance
    We explore the theory of independence, and discuss why it is vital in many contexts relating to corporate governance and professional behaviour.

    Internal audit
    Internal audit – the control of controls – can feature as a key part of the corporate governance framework of an organisation, and can be viewed as a high level control in response to risk or by considering the detailed work required of internal audit.

    Job design
    This article focuses on 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.

    Organising transactions
    Is transaction cost theory just simply a different lens through which agency theory may be observed and analysed? Are both theories trying to tackle the same problem: how do we persuade company management to pursue shareholders’ interests and company/shareholder profit maximisation rather than self-interest?

    Performance appraisal
    Performance appraisal requires good interpretation and a good understanding of what the information means in the context of the question.

    Performance indicators
    Both Strategic Business Leader and Advanced Performance Management exams require candidates to be able to establish key performance indicators and critical success factors.

    Public sector governance
    This topic is covered in section B6 of the Strategic Business Leader syllabus. The purpose of this article is to introduce this topic and give some pointers as to what the important themes are in terms of teaching and learning.

    Strategic and operational risks
    Examining the risks in terms of their potential impact and probability of occurrence.

    The integrated report framework
    In 2013, the International Integrated Reporting Council (IIRC) released a framework for integrated reporting. The framework establishes principles and concepts that govern the overall content of an integrated report.

    The strategic planning process – part 1 
    The strategic planning process – part 2
    These articles focus on applying your knowledge of management and strategy to a scenario situation. Part 1 considers the complexities of strategic planning and how they can be broken down into three main areas. Part 2 adopts a similar simplification approach to the issues of strategic choice and strategic implementation.

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