Policy & Insights
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Policy & Insights
The latest research and opinion from ACCA’s Professional Insights. We explore the big issues impacting business, the accountancy profession and the evolving world of work. From technology to talent management, our subject matter experts and guests discuss good practice from across industries to help...
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Risk culture: Fraud thrives where culture fails
Ashu Sharma, a fraud expert, discusses the evolving nature of fraud, emphasizing the shift from opportunistic to systematic fraud, where entire organi...

Risk culture: Reimagining true and fair accounting
We discuss how financial accounts can and should include more complete information about the often-hidden material risks, such as climate, cyber, and...

Risk culture: Who’s watching the board?
Vera Cherepanova discusses ethical leadership, from boardroom blind spots to the ethical implications of AI and investor short-termism, this conversat...

Risk culture: The art of decision-making
Ben discusses the current state of risk management, emphasizing its disconnection from organizational decision-making. He highlights the need for good...

Risk culture: Navigating trade wars through the character lens
This episode discusses the Ivy Business School's leader character framework, emphasising the importance of character in leadership and risk management...

Risk culture: Bringing risk appetite to life
In this episode, Richard and Rachael discuss the evolving risk management landscape in healthcare, emphasising the need for a dynamic approach to risk...

Risk culture: Deepening the focus on cybersecurity
This month, we discuss the evolving landscape of cyber risk management, focusing on healthcare and broader industry implications. James Parker, a cybe...

Risk culture: Ensuring responsible AI innovation in healthcare
The discussion explores the intersection of AI and healthcare at MIT's Jameel Clinic. Ignacio Fuentes highlights their work in clinical AI, particular...

Risk culture: Steering the future in the Middle East
The podcast discusses the integration of AI in healthcare across the Middle East, driven by initiatives like Saudi Vision 2030 and UAE AI Strategy. Ya...

Risk culture: Combatting fraud in healthcare
The discussion focused on fraud in the UK's NHS, highlighting its complexity and the need for robust risk management. Alex Rothwell, CEO of the NHS Co...

Risk culture: Accounting for cyber attack losses
In this episode we speak with Nick Sanna, founder of the FAIR Institute and President of Safe Security, about using the Factor Analysis of Information...

Risk Culture: The imperative of investing in behavioural insights
This episode discusses the why, how, and what of incorporating behavioural insights into corporate strategy and risk management. Our guests, David Gro...

Risk culture: How effective learning makes a difference
Attain and its unique Rising Tides ‘game experience’ underline the importance of collaborative learning and how it helps create a connected culture of...

Risk Culture: Whistleblowing, the pillar of resilience
Who better to talk about the power of whistleblowing and how our profession tackles the rampant rise of fraud than Emma Parry, a conduct, culture and...

Risk culture: Conduct and culture MI
We discuss their experiences and insights into developing effective conduct and culture management information in financial services and the insights...

Risk culture: How do we address behavioural risks?
Dr. Mirea Raaijmakers explains how developments in big data analytics and behavioural science are driving modern-day risk management within financial...

An introduction to compliance professional standards
This podcast explains how HMRC Compliance staff will work under the HMRC Charter with taxpayers including their Agents. We’ll be covering what the Com...

Risk culture: The power of leadership in today's turbulent world
As both an accountant and a psychologist as well as a member of ACCA's Risk Culture Special Interest Group, David explains how accounting professional...

Risk culture: Balancing risk and opportunity with a 'Pro-Society' mindset
Hilary Sutcliffe, Director of a London-based not-for-profit organization, SocietyInside, introduces us to the concept of a "Pro-Society" approach to i...

Match Fit Finance part 2: Creating a successful application
We continue our discussion on how accountants are best placed to support small businesses to access funding. Glenn Collins, Head of Technical and Stra...

Risk culture: Comprehending the risks of AI
Dr Roger Miles, a behaviour at risk specialist, talks about the cognitive shifts caused by AI, how accountants play an important role in ‘foraging for...

Match Fit Finance part 1: Getting the basics right
Helping small businesses access the right funding is vital to them staying match fit. In this podcast, Glenn Collins, Head of Technical and Strategic...

Risk culture: Aligning with purpose and risk appetite
Julia Graham, the chief executive of Airmic, the risk management trade body, explains why and how an organisation's social purpose is key to building...

Risk culture: Organisational ethics
David Rodin, Founder and Chair of Principia Advisory, talks about how to integrate ‘organisational ethics’ in governance and culture.

Risk culture: The human factor
In this episode Christian Hunt, risk culture and conduct specialist and author of ‘Humanizing Rules: Bringing Behavioural Science to Ethics and Compli...

Internal Control and the Transformation of Entities
Internal control is one of the fundamental concepts used by entities to achieve important objectives, improve performance and build reputation, especi...

Fintech state-of-play: opportunities for finance professionals
In this podcast Narayanan joins Jenny Knott FCCA for a wide ranging discussion about her path into fintech, the key trends in fintech as we look ahead...

Accounting for a better world: Priorities for a transforming profession

Maximising Technology Value in Medium Sized Organisations
Mid-tier businesses play a fundamental role in global supply chains, yet many of them are running on legacy systems and processes, facing long-term un...

Supply Chains: a finance professional’s perspective
Supply Chains are increasingly an area of focus for organisations. In a recent report ACCA, IMA and CIPS have explored the key issues from the perspec...

Climate action and the accountancy profession: building a sustainable future
Peter Hogarth leads PwC’s UK Accounting Consulting Services team. He advises the firm and its clients across a wide range of financial reporting topic...

Transformational Journeys part 5: Transforming the profession
In this special edition, Julie Hotchkiss, Executive Director – People and Transformation, ACCA and Louise Fowler, Chief Transformation Officer, Charte...

Transformational Journeys part 4: The finance leaders’ perspective
What does transformation look like from the perspective of a finance leader who has successfully delivered change. In this podcast Andrea Naylor, Grou...

Transformational journeys part 3: Importance of transformative culture
Whilst many focus on the concept of digital transformation, technology and data can only ever be enablers. Having an agile and transformative culture...

Transformational journeys part 2: Establishing the business and value case for change
The rapid nature of organisational change is one of several reasons why finance professionals struggle with traditional business cases. In this podcas...

Transformational journeys part 1: How finance professionals play an important role
Organisations are increasingly needing to respond rapidly to changing customer requirements. This requires agility to adapt in order to survive. What...

Finance Functions part 3: Seizing the opportunity
The collaborative nature of the response to the pandemic in many organisations has reinforced the role of the finance business partner. The provision...

Finance Functions part 2: Seizing the opportunity
Opportunity Andrea Naylor, CFO of Namos Solutions and Richard Pinder, Partner Finance Transformation at PwC in the UK, discuss with one of the report...

Finance Functions part 1: Seizing the opportunity
How have finance functions been impacted by the pandemic? What lessons can be learned and what opportunities now present themselves? Only 34% of surve...

Industries of the future part 2: waste, plastics and going circular
In this episode, we explore the problems of plastics and waste with Dr Mushtaq Memon, United Nations Environment Programme in Bangkok Thailand, Matt M...