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    This podcast looks at ways in which staff motivation can be improved and also shows how some of the management theories that you may have come across can be applied to a workplace situation, including Maslow's hierarchy of needs and Herzberg's two-factor theory.

    Recent Episodes from ACCA: Technical articles

    Episode 163: Diversifying the board – a step towards better governance

    Episode 163: Diversifying the board – a step towards better governance

    The board of directors forms one of the pillars of a robust corporate governance framework. Recent academic literature suggests that one of the ways to enhance corporate governance, arguably, is to diversify the board and this is included in the Strategic Business Leader syllabus. This podcast explores the concept of board diversity and how it may benefit the organisation, as well as the possible costs of board diversity and the current regulatory initiatives that apply to it. 

    ACCA: Technical articles
    en-gbOctober 07, 2022

    Episode 162: The integrated report framework

    Episode 162: The integrated report framework

    In 2013, the International Integrated Reporting Council (IIRC) released the first version of its framework for integrated reporting. The framework established principles and concepts that govern the overall content of an integrated report. This podcast explores the content, uses and impact of the integrated report framework.

    ACCA: Technical articles
    en-gbOctober 07, 2022

    Episode 2: Behavioural finance

    Episode 2: Behavioural finance

    Learning outcome F4c of the Financial Management (FM) syllabus is as follows: Describe the significance of investor speculation and the explanations of investor decisions offered by behavioural finance. The learning outcome is at intellectual level 1, meaning that knowledge and comprehension of this topic is required. This podcast briefly looks at what behavioural finance is and some important terms related to behavioural finance which students should know.


    ACCA: Technical articles
    en-gbJuly 21, 2021

    Episode 1: Intangible assets – can’t touch this

    Episode 1: Intangible assets – can’t touch this

    IAS® 38 Intangible Assets is one of the key standards in the Financial Reporting (FR) exam, covering how companies should account for intangible assets. This standard can be examined in all sections of the exam. A well-prepared candidate needs to be able to understand and explain the key principles of the standard, in addition to preparing calculations. 

    ACCA: Technical articles
    en-gbJuly 21, 2021

    Group audits

    Group audits
    The audit of group financial statements is an area frequently examined in the Advanced Audit and Assurance examination. It can be tested at any stage of the audit cycle and therefore in any section of the examination. It is important that candidates are able to identify risks arising from aspects of group audits and the responsibility of auditors in this regard. This podcast focuses on the key areas of group audit, highlighting sections of ISA 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). Candidates should be familiar with the standard prior to sitting the Advanced Audit and Assurance exam.

    Episode 161: Relevant costs

    Episode 161: Relevant costs
    ‘Relevant costs’ can be defined as any cost relevant to a decision. A matter is relevant if there is a change in cash flow that is caused by the decision. This podcast looks at the different kinds of costs that can be considered as either relevant or irrelevant, and then considers some specific examples that might be found in an exam question.
    ACCA: Technical articles
    en-gbJanuary 26, 2021