2021年到2022年ACCA考试大纲——SBL考纲变化详情！

来源: 正保会计网校编辑：泽 2021/03/12 10:18:16　字体：大小

2021年到2022年ACCA考试大纲出来了！小编注意到，ACCA考试大纲当中SBL考纲变化率竟然为23%！时间紧，任务重！为了能够节省备考时间，一定要过来看看ACCA考试大纲具体在哪里发生了变化！

2021年9月份新ACCA考试大纲——SBL考纲变化详情！

SBL: September 2021to June 2022

Table 1
This table shows learning outcomes that have been added or deleted from the detailed study guide. Note that some deletions are to remove duplications or the concept has been added in another learning outcome.

	Section and subject area	Syllabus content
A3 deletion	Professionalism, ethical codes and the public interest	a） Evaluate organisational decisions using the Tucker 5 question approach.[2]
D1 deletion	Identification, assessment and measurement of risk	g） Recognise and analyse the sector or industry specific nature of many organisation risks.[2] i） Explain and assess the ALARP （as low as reasonably practicable） principle in risk assessment and how this relates to severity and probability.[3]
D2 addition	Managing, monitoring and mitigating risk	g） Apply the concept of assurance mapping to modern risk management using the 'four lines of defence'[3]
E3 addition	Machine learning, AI and robotics	a） Explain the potential benefits of using artificial intelligence （AI）, robotics and other forms of machine learning to support strategic decisions and the pursuit of corporate objectives..[2] b） Assess the risk, control and ethical implications of using （AI）, robotics and other forms of machine learning3
F2 deletion	Audit and compliance	c） Respond credibly to requests and enquiries from internal or external auditors.[3]
G1 deletion	Finance function	a） Explain the relationship between an organisation’s financial objectives and its business strategy.[2]
J addition	Other employability and digital skills	1） Use computer technology to efficiently access and manipulate relevant information. 2） Work on relevant response options, using available functions and technology, as would be required in the workplace. 3） Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools. 4） Present data and information effectively, using the appropriate tools.

Table 2
This table shows the existing learning outcomes that have been amended to either add scope, reduce scope or add clarity.

	Section and subject area	Syllabus content
A2	Leadership and organisational culture	c） Analyse the culture of an organisation, to recommend suitable changes, using appropriate models such as the cultural web.[3] d） Assess the impact of culture on organisational purpose and strategy.
A3	Professionalism, ethical codes and the public interest	a） Critically evaluate the concept of responsible leadership and the creation of public value by acting in the public interest.[3]
B2	Stakeholder analysis and social responsibility	c） Explain social responsibility and viewing the organisation as a ‘corporate citizen’ in the context of governance and sustainability.[2]
B3	Governance scope and approaches	a） Analyse and discuss the role and influence of institutional investors in governance systems and structures[2]d） Apply general principles of the International Corporate GovernanceNetwork （ICGN）’s Global Governance Principles to organisations’ corporate governance.[2]
B5	The board of directors	Assess the duties of directors and functions of the board （including setting a responsible ‘tone’ from the top and being accountable for the performance and impacts of the organisation:[3] d） Describe and assess the importance of, induction, performance appraisal and the continuing professional development of directors on boards of directors.[3] f） Assess the importance, roles purposes and accountabilities of the main board committees within effective governance:[3]
	Public sector governance	a） Discuss public sector, private sector, charitable status and nongovernmental （NGO and quasiNGOs） forms of organisation, including agency relationships, stakeholders’ aims and objectives and performance criteria.[2]
C1	Concepts of strategy	Explain the fundamental importance of strategy and strategic decisions within different organisational contexts.[2] b） Apply the Johnson, Scholes and Whittington model of strategic management – the strategic position, strategic choices and strategy into action.[3]
C2	Environmental issues	Assess the macro-environment of an organisation using appropriate models such as PESTEL.[3] d） Apply Porter’s Diamond to explore the influence of national competitiveness on the strategic position of an organisation.[3] e） Assess scenarios reflecting different assumptions about the future environment of an organisation.[3]
C3	Competitive forces	e） Evaluate the opportunities and threats posed by the competitive environment of an organisation.[2]
D1	Identification, assessment and measurement of risk	Apply the enterprise risk management （ERM） approach to risk management and for establishing risk management systems.[2] Identify and evaluate the key risks including environmental and climate related risks and their impact on organisations and projects.[3] f） Discuss the dynamic nature of risk and the ways in which risk varies in relation to the size, structure, industry, sector and development of an organisation
D2	Managing, monitoring and mitigating risk	Evaluate the concept of embedding risk in an organisation’s culture and values. d） Explain and analyse the concepts of diversifying risk and when this would be appropriate. f） Explain and assess the benefits of incurring or accepting some risk as part of competitively managing an organisation referring to the ‘as low as reasonably practical （LARP） principle.[3]
E1	Cloud, mobile and smart technology	Discuss from a strategic perspective the need to explore opportunities for adopting new technologies such as cloud,mobile and smart technology within an organisation.[3] b） Discuss key benefits and risks of cloud, mobile and smart technology.[2]
E2	Big data and data analytics	c） Identify and analyse relevant data for strategic decisions about new product developments, marketing and pricing.[3]
F1	Management and internal control systems	a）Evaluate the key components or features of effective internal control systems such as included under the COSO framework.[3] b）Assess whether information flows to management are adequate for the purpose of managing internal control and risk.[3] e） Recommend new internal control systems or changes to the components of existing systems to help prevent fraud, error, waste or harmful environmental impacts using appropriate metrics.[2]
F3	Internal control and management reporting	b）Discuss the typical contents of a report on internal control and audit including environmental and sustainability audit .[2] c） Assess how internal controls underpin and provide information for reliable financial and sustainable reporting.[3]
G1	Finance function	a） Discuss how advances in technology is transforming the finance sector and the role and structure of the finance function within organisations. .[2]
H4	Enabling success: performance excellence	b） Assess and advise on how an organisation can be empowered to reach its strategic goals, improve its results and be more competitive, focusing on its critical success factors （CSF）.[3]
H 5 and H6 Combined and restructured	5.Managing strategic change 6. Managing Innovation and change management	a） Evaluate the effectiveness of current organisational processes.[3） b） Evaluate different types of strategic change and assess their implications.[2] c） Establish an appropriate scope and focus for organisation process change using Harmon’s processstrategy matrix.[3] d） Establish possible redesign options for improving the current processes of an organisation.[2] e） Assess the feasibility of possible redesign options.[3] f） Recommend an organisation process redesign methodology for an organisation.[2] g） Manage change in the organisation using models such as Lewin’s three stage model.[2] h） Assess implications of change in an organisation using Balogun and Hope Hailey’s contextual features.[3]
H6	Leading and managing projects	g） Monitor and controlto project risks, and slippages recommending improvements.[2]