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- The Rise of Capital Markets in Emerging and Frontier Economies
 - Schizas Emmanouil, March 2012. Capital markets promote economic development and growth by facilitating and diversifying firms’ access to finance. In order to do this they rely on institutions, including sound financial reporting and assurance, and these in turn depend on the accounting profession. This discussion paper considers how these relationships work and how policymakers can build on them.
- Global Economic Conditions Survey Report: Q4, 2011
- ACCA and IMA, January 2012. The 12th edition of the Global Economic Conditions Survey is the largest to date, and the first to benefit from the combined insights of ACCA and IMA members - 3,700 professional accountants around the world. The survey documents a further fall in global business confidence and economic sentiment, driven by subdued international trade and warns of greater challenges for the global economy in the new year.
- Female Perspectives in the Global Economy
- Rosana Mirkovic, October 2011. This report examines how ACCA’s female membership has experienced the global economic conditions, by tracking their responses to ACCA’s confidence and recovery indices. The findings point towards some notable differences between the female and male respondents in the areas of business support and access to finance. These lead to lessons for policymakers and others working towards closing the gender gap, which is prevalent in much of the world’s economic activity.
- Global Economic Conditions Survey Report: Q3, 2011
- ACCA, September 2011. This 11th edition of the survey was the largest and most robust to date, incorporating the views of 2,873 professional accountants across the globe who took the survey between 19 August and 7 September 2011.
- Global Economic Conditions Survey Report: Q3, 2011 (UK edition)
- ACCA, September 2011. UK-focused report of the global survey, which attracted responses from 876 members in the UK.
- A New Vision for Finance and Business in Europe: The Role of Accountants
- ACCA, July 2011. The economic experience of the central and eastern European states that joined the EU in 2004 and 2007 has varied significantly. Since then the region, and the rest of the EU, have had to contest with a series of economic and financial crises. As the EU and its member states develop policy initiatives to support growth and innovation, and by so doing unlock the economic potential of central and eastern Europe, we examine the vital role that accountants will play in this strategy.
- Global Economic Conditions Survey Report: Q2, 2011
- ACCA, June 2011. Finance professionals’ confidence in the prospects of their own organisations fell for the third consecutive quarter in the three months to June, and their responses suggest the recovery is still stuck in reverse.
- Global Economic Conditions Survey Report: Q1, 2011
- ACCA, April 2011. The ninth edition of the ACCA Global Economic Conditions Survey featured a unique section on the diverse characteristics and life/career paths of our membership, as well as ad-hoc questions on the outlook for government spending. Fieldwork was carried out between 24 February and 18 March 2011 and with over 2,360 professional accountants responding this has been our largest survey to date.
- Global Economic Conditions Survey Report: Q4, 2010
- ACCA, January 2011. Fieldwork for this survey was carried out between 22 November and 20 December 2010 and attracted 608 responses from professional accountants around the world.
- Global Economic Conditions Survey Report: Q4, 2010 (UK edition)
- ACCA, January 2011. Fieldwork for this survey was carried out between 22 November and 20 December 2010 and attracted 364 responses from the UK.
- Global Economic Conditions Survey Report: Q3, 2010 (UK edition)
- ACCA, November 2010.
- Global Economic Conditions Survey Report: Q3, 2010
- ACCA, October 2010. ACCA's Global Economic Conditions Survey is the largest regular survey of professional accountants in the world. The 7th edition of the survey incorporates the views of 1,895 ACCA members and considers the state of the recovery, investment, business opportunities and public finances around the world.
- In Pursuit of Sustainable Business
- ACCA, June 2010. ACCA considers the role of accountants in the wake of uncertain economic conditions and the opportunity to develop long-term success in organisations, in all sectors and of all sizes.
- Global Economic Conditions Survey Report: Q2, 2010
- ACCA, June 2010. An important milestone has been cleared in the second quarter of 2010 as the survey’s recovery index finally crossed over into positive territory: a majority of respondents now believe that conditions are either improving or about to.
- Global Economic Conditions Survey Report: Q2, 2010 (UK edition)
- ACCA, June 2010.
- The Accounting Statements of Global Financial Institutions and the Recent Crisis
- Brandon Davies, Gilad Livne and Alistair Milne, March 2010. The paper looks at major issues associated with accounting policies and standards which affected the banking sector in the run-up to the financial crisis. More particularly, it describes some of the unfortunate consequences of the interaction between financial reporting, capital requirements, risk management procedures, bank business models and remuneration. These include challenges associated with fair value accounting, pro-cyclicality, and comparability of, and precision in, numbers in financial reports. The paper concludes by identifying seven topics for future research and study.
- Global Economic Conditions Survey Report: Q1, 2010
- ACCA, March 2010. A quarter of respondents (23%) believed that the global economic outlook was improving, up slightly from 21% in late 2009. The consensus view is one of cautious optimism, with varying degrees of confidence around the world - many feeling we will stay at the bottom for some time yet.
- The Future of Financial Regulation: An Update
- ACCA, December 2009. Update to June's paper The Future of Financial Regulation.
- The Future of Financial Regulation
- ACCA, June 2009. A guide for governments, regulatory authorities and standard-setters, this paper explains the nature of the current financial crisis and lays down a number of principles which ACCA believes should be reflected in the future design and administration of regulatory systems in the financial and business sectors.
- Global Economic Conditions Benchmark Report: Q1, 2009
- ACCA, April 2009. The first of a series of reports on the findings of ACCA's Global Economic Conditions Survey, which took place in February and March 2009 across more than 80 countries. Using the unique insights of finance professionals, it shows how global economic conditions are having a real impact on business life.
- Climbing out of the Credit Crunch
- ACCA, September 2008. ACCA's views on the immediate causes of the problem, examining some of the issues in five key areas of ACCA’s expertise: corporate governance, remuneration and incentives, risk identification and management, accounting and financial reporting, and regulation.
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