ACCA学习资料-SBL技术文章下载

ACCA SBL为2018年9月考季将P1和P3合并而成的新科目——战略商业领袖课程，这一课程虽然为ACCA的核心战略课程之一，但从新科目的三个考季的平均通过率来看，考试难度要低于应用技能课程中的PM以及AA。

为了帮助广大ACCA学员更好地学习SBL，网校给大家汇总了ACCA相关技术文章，希望能帮助到大家。

Technical articles

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.

Applying big data and data analytics in Strategic Business Leader

The article provides an overview of big data and what it is and its characteristics. It then explains data analytics and what types of analytics can be of most use to business leaders. The article will also look at some examples of how using big data and data analytics can improve business performance, focusing on aspects such as being sceptical about the use of data and, most importantly, how important it is to use data ethically, responsibly and securely to minimise reputational and financial risk.

Corporate governance from the inside out

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

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 and the importance structure and configuration.

Diversifying the board – a step towards better governance

Introduces the concept of board diversity and how it may benefit followed by a discussion on the possible costs of board diversity. It concludes with on the current regulatory initiatives of board diversity.

This article discusses business-to-business and business-to-consumer 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 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.

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.

Risk and environmental auditing

Risk auditing and social and environmental auditing are widely adopted and are increasingly being employed to increase investor confidence and respond to other stakeholder demands.

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 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.