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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Insights & updates
Stay up to date with our latest blog posts — expert insights, industry trends, and tips to help you succeed in your studies and career.
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,...
Domino's pizza spreads its wings...
Domino’s Pizza Group is taking a step outside its traditional territory. After more than a year of development, the company...
Two weeks' sick leave a year: the new normal?
The UK is experiencing its highest level of employee sickness absence in more than 15 years, with staff taking nearly...
Are workplace friendships worth more than a pay rise?
In the modern workplace, salary isn't the only thing that matters. According to KPMG’s Friends at Work 2.0 study, employees...