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.
Audit committee
An audit committee is a subgroup of a company’s board of directors, made up of independent, non-executive directors. Its primary...
Authority and power
In organisational behaviour and management theory, authority and power are closely related concepts, but they refer to different forms of...
Balance of payments
The balance of payments (BoP) is a comprehensive record of all economic transactions between a country and the rest of...
Belbin's team roles
Belbin’s Team Role Theory is a framework that explains how individuals naturally behave when working in groups. Rather than focusing...
Bennis – transactional and transformational leadership
Warren Bennis, a leading authority on leadership studies, distinguished between two core approaches to leading others: transactional leadership and transformational...
Blake and Mouton – the managerial grid
Blake and Mouton’s Managerial Grid (also known as the Leadership Grid) is a model that evaluates leadership style based on...
Blockchain technology
Blockchain technology is a digital, decentralised system that enables multiple parties to record, verify, and share transactions without relying on...
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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...