Knowledge Base
Explore clear, reliable explanations of key concepts across accounting, finance, and business. Designed for ACCA and CMA students — and anyone wanting to understand essential syllabus topics — this Knowledge Base helps you grasp complex ideas quickly and build stronger foundations.
A timeline of management theories
Management has evolved dramatically over the last century — from an early focus on efficiency and output to a broader...
Absolutism
Absolutist approaches to ethics are grounded in the belief that certain moral values, duties, or principles are universally valid and...
Action-centred leadership
John Adair’s Action-Centred Leadership model is one of the most widely recognised frameworks for understanding effective leadership. Developed in the...
Advertising for recruitment
Advertising for recruitment is the process of promoting job opportunities to attract suitable candidates. It involves using a range of...
Agency problem
The agency problem arises when there is a separation between ownership and control within a business. This occurs when the...
Artificial intelligence (AI)
Artificial intelligence (AI) refers to computer systems designed to perform tasks that typically require human intelligence — such as learning,...
Ashridge Management College: Four Management Styles
Ashridge Management College, a well-known business school in the UK, developed a framework identifying four key management styles: autocratic, persuasive,...
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From spreadsheets to serving drinks...
What do you think are the characteristics of an accountant? For generations, the stereotype of the accountant has been clear:...
Can You Be Rejected for Not “Vibing”?
Recruitment is often taught as a structured, objective process: shortlist based on skills, assess competencies, and appoint the best-qualified candidate....
Snoopy Goes Corporate: What Sony’s Acquisition Means
Sony certainly didn't pay peanuts when they recently took control of the Peanuts brand. In fact, they paid $460 million...
How KitKat snapped its way into Gen Alpha’s cool list...
For decades, KitKat was one of the UK’s most familiar chocolate bars—reliable, recognisable, and refreshingly uncomplicated. But in recent years,...