Acca Student Podcasts

Many governments around the world have undertaken reforms aimed at making public sector organisations more accountable. One of the key features of these reform programmes has been the increasing use of performance measures like benchmarking, where one organisation compares its performance in a specific area with another - the benchmark - to identify areas for improvement.

This podcast looks at various different approaches to leadership and some of the theories behind them.

This podcast explores the three main purposes of appraisals, which are often misunderstood, and looks at the different approaches to appraisals and the ways in which they may be regarded by staff.

The second of two podcasts about not-for-profit organisations takes a deeper look into charities, which are one of the more important types of not-for-profit organisations.

Several papers in the ACCA Qualification may feature questions on not-for‑profit organisations. This is the first in a two-part podcast about not-for-profit organisations, and podcast describes the generic characteristics of not-for-profit organisations.

This podcast focuses on the syllabus area relating to an organisation’s core values and mission to the public, shareholders and employees. This is an objective which can easily get overlooked in the rush to master environmental analyses, strategic choice and outsourcing decisions.

This podcast gives an overview of professional ethics, and provides a platform for further study. Ethics is a vitally important aspect of the work of the accountant - and a relatively new addition to the Paper F1/FAB syllabus as of December 2011.

Microeconomics is the branch of economics that considers the behaviour of decision takers within the economy, such as individuals, households and firms. This podcast provides a broad overview of the subject and is intended to introduce key topics to those who have not studied microeconomics, and to offer a revision to those who have done so.

This podcast introduces corporate governance and some of the basic concepts that underpin it, and explains the roles of the board of directors, the different types of company director and standing committees. The episode ends with some sample questions that allow you to test your knowledge.

Paper F1/FAB candidates need to have an understanding of the functions of all the main departments in a business organisation. This podcast focuses on and defines the role of marketing, the marketing mix, and the relationship between the marketing plan and the strategic plan.

A major part of performance management involves managing employees and managers, as their performance will have a major effect on the performance of the organisation as a whole. This podcast looks at how reward schemes can be used to influence the behaviour of employees, and includes an in-depth look at several different types of performance-related pay schemes.

This podcast looks at the nature of human resource management, and at the link between human resource management and performance management. It then examines aspects of the staff appraisal system, and considers the impact of these on the performance of an organisation.

The second of a two-part episode focuses on stakeholders and stakeholding by looking at a number of different stakeholder groups. The issue of stakeholders lies at the heart of most discussions of ethics and accordingly, is very important for ACCA Qualification Paper P1. Being able to identify the stakeholders mentioned in a case scenario, and describing their individual claims upon an organisation, is an important skill for Paper P1 candidates to develop.

This is the first of a two-part episode introducing the idea of stakeholders and stakeholding. It begins by defining the relevant terms, looks at the nature of stakeholder claims, explores the Mendelow framework relating to influence, and finally covers the different ways in which stakeholders are categorised.

This podcast takes a look at two of the main decision-making frameworks, as featured in Study Guide Section E1 (d) – namely the American Accounting Association (AAA) model, and Tucker’s 5-question model. The frameworks are examined and then applied to case scenarios.

This podcast examines the guidance published by the Committee of Sponsoring Organisations (COSO.) Relevant to ACCA Qualification Paper P1: Governance, risk & ethics.

This podcast explores the theory of independence, and discusses why it’s vital in many contexts relating to corporate governance and professional behaviour. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

This podcast introduces some of the main themes in relation to the control of corporate governance and discusses how this control differs by country. In particular, the aim is to clarify the features and characteristics of rules-based and principles-based approaches to corporate governance, how each type of system is regulated, and to examine some of the associated benefits and drawbacks. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

Not all elements of a company's corporate governance system are part of the internal structure. External actors can have a role to play in governance too. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.

Risks are bound up with all aspects of business life, from deciding to launch a major new product to leaving petty cash in an unlocked box. The Paper P1 syllabus highlights risk management as an essential element of business governance. The examiner has emphasised that being aware of all possible risks, and understanding their potential impact – as well as the probability of their occurrence – are important safeguards for investors and other stakeholders. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.