TECHNICAL ARTICLES ACCA SBL - Strategic Business Leader
This is a collection of articles publsihed by ACCA UK on their official website.
The objective is to help you develop broader insight into the subject, split by syllabus sections.
Technology and data analytics (E)
Organisational control and audit (F)
Finance in planning and decision-making (G)
Innovation, performance excellence and change management (H)
Culture and Configuration
This article focuses on preparing and evaluating a cultural web of an organisation, and the importance of organisational
structure and configuration.
Ethical decision making
This article looks at two of the main decision-making frameworks.
Governance (B) All about stakeholders – part 1
Part 1 introduces the idea of stakeholders and stakeholding, and an explanation of the different ways in which
stakeholders are categorised.
All about stakeholders – part 2
Part 2 then goes on to focus on stakeholders and stakeholding by looking at a number of different stakeholder groups
Corporate governance from the inside out
This article explains that effective corporate governance has both internal and external drivers. Although directors and
managers of companies may have little influence over the external regulatory framework, they can and must play their
part in ensuring effective internal governance and compliance from deep within their own organisations
Diversifying the board – a step towards better governance
Introduces the concept of board diversity and how it may benefit the organisation, followed by a discussion on the possible
costs of board diversity. It concludes with a comment on the current regulatory initiatives of board diversity.
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.
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.
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.
Strategy (C) Market segmentation: a strategic analysis and positioning tool
This article focuses on the nature and importance of market and customer segmentation, an aspect of strategic analysis
which is covered within section C of the Strategic Business Leader syllabus.
The strategic planning process – part 1
These articles focus on applying your knowledge of management and strategy to a scenario situation. Part 1 considers the
complexities of strategic planning and how they can be broken down into three main areas.
The strategic planning process – part 2
Part 2 adopts a similar simplification approach to the issues of strategic choice and strategic implementation.
Risk (D) COSO's enterprise risk management
This article examines the guidance published by the Committee of Sponsoring Organisations (COSO).
Strategic and operational risks
Examining the risks in terms of their potential impact and probability of occurrence Technology and data analytics
(E) Principles and application of e-marketing in SBL
The article begins with an overview of how the characteristics of e-marketing differ from traditional marketing, and
then focuses on the practical application of e-marketing in the context of an SBL exam-style question.
Cyber security and the strategic business leader
Syllabus area E4 of the SBL study guide requires students to discuss, assess and evaluate the security of IT systems.
This article explains why these skills are crucial for those seeking to become effective strategic business leaders and
demonstrates how they can be applied in practice.
Getting connected to the Internet of Things
The Internet of Things (IoT) is all about connections. The number of objects and devices being IoT-enabled by
connected sensors, processors and transmitters has greatly increased.
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.
This article discusses business-to-business and business-to-consumer e-commerce and benefits for business, as well
as the social and employment costs involved. Organisational control and audit
(F) Internal audit
Internal audit – the control of controls – can feature as a key part of the corporate governance framework of an
organisation, and can be viewed as a high level control in response to risk or by considering the detailed work required of internal audit.
Risk and environmental auditing
Risk auditing and social and environmental auditing are widely adopted and are increasingly being employed by
organisations to increase investor confidence and respond to other stakeholder demands Finance in planning and decision-making
(G) Performance appraisal
Performance appraisal requires good interpretation and a good understanding of what the information means
in the context of the question. Innovation, performance excellence and change management
(H) The Baldrige performance excellence model
The Baldrige model for world class organisations is featured in the SBL syllabus. This article discusses how it might be examined.
Planning for success – successful project management
This article considers projects, their planning and management, and looks back to a past SBL exam question to help
illustrate how a project can be planned effectively.
Blockchain: a revolution in the making
Blockchain is a term that many people have heard about, but very few still fully understand.
Cryptocurrencies and initial coin offerings (ICOs)
This article looks at what exactly cryptocurrencies are, the potential impact of this disruptive technology, and their
application as a source of short and long-term finance.
Both Strategic Business Leader and Advanced Performance Management exams require candidates to be able to
establish key performance indicators and critical success factors.