The ACCA Business & Technology (BT) paper will help you understand the environment businesses operate in and the influence this has on their structure. This includes how legal and economic factors can impact things such as the health and safety, employment, data and security of businesses.
Learners will discover the role accountancy plays on ensuring the organization considers these factors to ensure that management is efficient and ethical. You will also familiarize yourself with the latest accountancy tools and technology and learn to communicate your findings effectively.
Ultimately, this module will ensure that learners become familiar with the development of an organization, its employees and its systems.
The aim of the Business & Technology paper is to introduce the business environment to learners who may not have a business background. You will learn about the different types of organizations and why they exist, their stakeholders and external factors that affect the company.
You will then consider the structure and function of organizations and the role accountants play regarding financial reporting, assurance, control and compliance. You’ll also learn about the importance of leadership, team behavior and motivation.
Finally, learners will examine why all business activities should be ethical and representative of the organization’s professional values.