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.
Unemployment
Unemployment refers to the number of people in the labor force who are actively seeking work but are unable to...
Supply curve
The supply curve is a graphical representation of the relationship between the quantity of a good or service that a...
Software applications - spreadsheets, databases and accountancy packages
Three popular software applications are:Spreadsheet software: Spreadsheet software allows users to create and edit spreadsheets, which are used to organize...
Stakeholders
Internal stakeholders are individuals or groups within a company or organization who have a direct interest in the actions and...
The Anthony Triangle
The Anthony Triangle is a model used to illustrate the types of strategic planning that occur at different levels of...
Porter's 5 Forces? An overview of the popular business framework.
IntroductionIn the realm of strategic management and market analysis, Porter’s 5 Forces is a prominent model that breaks down the...
Trade cycles
A trade cycle, also known as a business cycle, refers to the natural rise and fall of economic activity over...
SWOT analysis
SWOT analysis is a strategic planning tool that helps organizations identify their strengths, weaknesses, opportunities, and threats. It is typically...
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Ideas are easy. Execution is everything.
In our professional exams we spend a lot of time analysing strategy. We learn about competitive advantage, Porter’s Five Forces,...
The future Auditor: human, not mechanical...
For decades, the early years of an audit career followed a familiar pattern. New graduates joined a Big Four firm,...
The business case for a €2 view
Rome has introduced a €2 fee to access the main viewing area of the Trevi Fountain, one of the most...
Cash Flow: The Silent Killer of Growing Companies
When businesses fail, the reason is often misunderstood. Many people assume companies collapse because they aren’t profitable. In reality, far...