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- The E-professional: Embracing Learning Technologies
 - ACCA, November 2011. This paper reviews how online approaches to learning and assessment are affecting professional development, and the impacts this is having on employers of finance professionals. It presents the world of the e-professional based on research among training and development experts, and it explores what the future of online learning and assessment may look like.
- A Digital Agenda for European SMEs
- Rosana Mirkovic, September 2011. This report summarises the views of ACCA’s European members who work in the SME sector and from this and other available evidence, presents a series of targeted recommendations aimed at increasing the demand and uptake of the digital solutions by European small firms in the areas of cloud computing, e-invoicing, social lending and e-commerce. The report finds some important gaps in awareness and confidence levels among the SME sector, and calls on the European Commission, member state governments and the IT industry to actively engage with the advisory community if a critical mass of SMEs is going to be reached.
- The impact of electronic business on accountants: a shareholder value perspective
- Phillips and Kirby, 2002. While there is growing interest in e-business, there is no widely accepted framework that outlines what accountants need to do – as individuals in businesses and as a professional group – to succeed in an e-business environment. This study provides a starting point for those accountants who wish to broaden their role from balance sheet accounting to strategic accounting. (Ref: RR-76)
- UK business and the information superhighway: the impact of the Internet on SMEs
- Lymer, Nayak, Johnson, and Spaul 1999. A study of the value to small and medium sized firms of the internet as part of the ‘data highway’. Based on a series of case studies, it adopts the viewpoint of the business advisor and provides pointers to encourage SMEs to use the internet effectively. (Ref: ORP-23)
- XBRL: The Views of Stakeholders
- Dunne, Helliar, Lymer and Mousa, 2009. The purpose of this research was to conduct a questionnaire survey of accountants in UK listed companies (FTSE All Share), external auditors, tax practitioners and representatives of the investment management and analyst communities to investigate their views on how the development of second-generation digital reporting in general, and XBRL in particular, could affect the future of the business reporting and analysis process. (Ref: RR-111)
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