Promoting research in emerging economies
Memorandum of understanding signed between ACCA and IAAER
Two leading global bodies are to work together on high level research initiatives to contribute towards the debate on developing world-class standards of accounting practice and will be focusing on encouraging research in the emerging economies.
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Working in collaboration with IFAC
Research on International Accounting Education Standards
Setting global standards for accounting education is the job of the International Accounting Education Standards Board (IAESB). To aid the Board, four research projects were collaboratively commissioned by ACCA, the IAESB and the IAAER (International Association for Accounting Education and Research).
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Mandating IFRS: its impact on the cost of equity capital in Europe
Recent research about adoption of IFRS published
The study suggests that adoption of IFRS has had significant effects, but that these are not uniform across Europe, and the variation is not in the direction that some expected.
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Rt Hon Theresa May MP opens ACCA research event
High profile event held June 2008
At an event held at ACCA recently to present new ACCA-commissioned research, the Shadow Leader of the House of Commons and Shadow Minister for Women spoke about the importance of bringing equality into the mainstream.
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Pension accounting
Research introduced at ACCA/FEE pensions accounting seminar, Brussels, March 2009
The current financial crisis has highlighted some of the tensions in the established pension accounting model – showing the effects of falling and volatile investment values and of the valuation of the obligations based on corporate bond yields.
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Accounting for good health
Healthcare systems around the world
Healthcare systems around the world are facing the same trends and tensions: ageing populations; scientific and technological advances; rising wealth; and increasing public expectations. All are pushing up the demand for healthcare but – irrespective of whether publicly or privately funded – are these trends sustainable financially?
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Narratives: are they immaterial?
A twilight debate hosted by ACCA’s Research Committee in November 2008
There has been marked growth in many types of voluntary and narrative reporting in recent years, so much so that many large companies now produce elaborate, lengthy and detailed annual reports extending to, in some cases, hundreds of pages.
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Whole of government accounting in the UK
Recent study explores history and development of WGA and considers the degree of progress to date
The UK government made a commitment to produce a consolidated set of public sector accruals-based accounts, known as Whole of Government Accounts (WGA), as a component of its accounting reforms, Resource Accounting and Budgeting (RAB).
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Senior finance leaders
The new economic environment and the CFO: an international survey
Alongside its technical research programme, ACCA regularly commissions surveys of senior finance leaders to establish their views on emerging topical issues.
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Recently published research
Summaries of ACCA's six most recent reports
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