Business and Technology (BT)

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ACCA の学習者向けの無料Business and Technology (BT)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

A. The business organisation and its external environment

The purpose and types of business organisation
Stakeholders in business organisations
Political and legal factors affecting business
Macroeconomic factors
Microeconomic factors
Social and demographic factors
Technological factors
Environmental and sustainability factors
Competitive factors

B. Organisational structure, culture, governance and sustainability

The formal and informal business organisation
Business organisational structure
Organisational culture
Governance in business organisations
Sustainable business practices

C. Business functions, regulation and technology

The relationship between accounting and other business functions
Accounting and finance functions within business organisations
Regulation and financial crime
Financial information provided by business
Financial systems and technology
Internal controls
The impact of advances in technology

D. Leadership and management

Leadership, management and supervision
Individual and group behaviour in business organisations
Team formation, development and management
Motivating individuals and teams
Learning and training at work
Review and appraisal of individual performance

E. Personal effectiveness and communication in business

Personal effectiveness
Consequences of ineffectiveness at work
Competence frameworks and personal development
Sources of conflicts and techniques for conflict resolution
Communicating in business

F. Professional ethics

Fundamental principles of ethical behaviour
The role of regulatory and professional bodies in promoting ethical and professional standards in the accountancy profession
Corporate codes of ethics
Ethical conflicts and dilemmas

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