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Materiality

Stakeholder engagement and materiality

ACCA actively manages a wide range of stakeholder relationships, recognising that our success and sustainability depends on their input and involvement.

  • Members

    • Why they’re important

      Members are core to ACCA's existence. We work to protect and enhance the value of the ACCA designation and aim to help members maintain and develop their employability by supporting them through their careers, on a global basis.

      How we engage with them

      We have a network of member panels across the world which bring members together and allow them to feed into our strategy and governance, both independently and via ACCA’s International Assembly. Our main governance body is composed entirely of elected ACCA members. We also engage and inform members through regular communications, including our monthly Accounting and Business magazine, email campaigns and quarterly seminars delivered by Council members and connect members to opportunities through our global ACCA Careers online jobs portal.

  • Students and affiliates*

    • Why they’re important

      We support students and affiliates by promoting the value of the qualification to employers and, in partnership with learning providers, developing the support and information they need to achieve the qualification.

      How we engage with them

      In addition to what is delivered through our learning providers, we have built up a wide range of student and affiliate qualification support and services, including an ACCA Learning Community, free webinar and digital support and support products such as ACCA-X. We connect students and affiliates to opportunities through our global ACCA Careers jobs portal. We also engage in-market with students and affiliates to offer targeted, face-to-face support.

      Our investment in closer working relationships and support for learning providers also directly benefits students.

  • Learning providers

    • Why they’re important

      Learning providers are an essential partner. They provide the examination training needed by students and it is important that ACCA works closely with them so we have a shared understanding of the current and future learning landscape. As we introduce significant innovations to the ACCA Qualification, we recognise that supporting learning providers to adopt them is critical to our future success. Creating this readiness to embrace and champion the changes remains a critical part of our focus in 2018-19.

      How we engage with them

      We have dedicated employees around the world who manage our relationships with learning providers and ensure there is two-way dialogue. We also hold regular global and regional conferences for ACCA learning providers. In the past year – and to support the further roll-out of our ACCA Qualification innovations – we have introduced more targeted training for ACCA tutors, delivering training to over 1,000 tutors globally. We have a dedicated support section for learning providers on our website.

  • Employers

    • Why they’re important

      Employers are key stakeholders because their current and future skills needs determine the shape of the ACCA Qualification, how we train members, and how we ensure their skills remain relevant. They are the primary users of the skills of ACCA accountants and provide students with the workplace experience needed for qualification. In this, they play a central role in determining demand for the ACCA designation. Without their support and buy-in, members cannot pursue the careers to which they aspire. 

      How we engage with them

      We have dedicated employees around the world who manage our relationships with employers in-market and ensure there is two-way dialogue between ACCA and the employers we serve. We also survey key employers globally every year on their satisfaction with, and perceptions of, ACCA and act on these findings.

  • National and international body partners

    • Why they’re important

      Through inclusive partnerships, we are able to extend the range of services and recognition available to our members. We also have a supplier relationship with many of these organisations, where we provide contracted services (such as practice monitoring).

      How we engage with them

      These partnerships have dedicated relationship management within ACCA at a national, regional or global level.

  • Governments, donor agencies, standard setters and regulators

    • Why they’re important

      We engage with regulators and standard setters around the world to ensure we have the opportunity to influence the development of standards and regulation, with ACCA members and senior employees serving on influential forums and boards across the international profession. We work with governments to ensure they understand and value the contribution ACCA makes to national economies and support donor projects that encourage, capacity building.

      How we engage with them

      These relationships have dedicated relationship management within ACCA at a national, regional or global level.

  • Suppliers

    • Why they’re important

      We rely on a number of key suppliers and providers to deliver services and support, particularly IT services and our international examining network.

      How we engage with them

      All key suppliers have dedicated relationship management at a team, directorate, market office or global level, depending on the scope and nature of the supplier arrangement.

*affiliates are students who have completed all ACCA’s examinations but have yet to apply for membership, most commonly because they are still working towards the practical experience requirement.

In addition to seeking regular feedback from stakeholders on ACCA and the services we provide, we also ask them for input on this report. Since adopting integrated reporting in 2011, we’ve consulted annually with stakeholders across a range of markets on the content and presentation of our integrated report. This has been an iterative process that has enabled us to build a picture of how our reporting can best meet readers’ needs while meeting the requirements of the International <IR> Framework.

This year, we’ve taken the opportunity to bring our future strategy development work and our materiality assessment closer together. We asked International Assembly (IA) members – as the appointed representatives of all our member networks around the world – to provide an external view on materiality and future strategy. We invited IA members to rank our 19 potential material issues – arrived at through detailed analysis of the profession and key global competitors – and input on the drivers that might shape ACCA’s future strategy. 

ACCA’s employees on our Leadership Group also undertook the same exercise to provide the internal view of material issues.

1
Relevance and integrity of the ACCA qualification
2
Brand recognition
3
Statutory recognition and licence to operate
4
Member professional and career development
5
Learning provision: reach, resilience and quality
6
A customer-centric organisation
7
Student and member growth and retention
8
Public value contribution
9
Public influence and thought leadership
10
Strength of relationships with strategic partners
11
ACCA’s global presence
12
Stakeholder engagement and responsiveness
13
ACCA's financial health
14
Effective and efficient internal governance and compliance
15
Robust and flexible IT systems
16
Value for money
17
Diversity through accessibility
18
Employee engagement
19
Direct economic contribution

Materiality

Matter/Topic External Ranking Internal Ranking
Relevance and integrity of the ACCA qualification 1 1
Brand recognition 2 2
Member professional and career development 3 8
ACCA’s global presence 4 12
Public influence & thought leadership 5 10
Statutory recognition and license to operate 6 5
Strength of relationships with strategic partners 7 11
A customer-centric organisation 8 7
Stakeholder engagement & responsiveness 9 15
Student and member growth and retention 10 6
Value for money 11 18
Effective and efficient internal governance and compliance 12 17
Learning provision: reach, resilience and quality 13 2
Public value contribution 14 4
Robust and flexible IT systems 15 16
ACCA’s financial health 16 9
Diversity through accessibility 17 13
Employee engagement 18 13
Direct economic contribution 19 19
Learn how our connections help everyone

Since 1904, ACCA has forged powerful relationships – across countries, sectors, and our varied stakeholders – that have helped build a strong global profession.

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