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The latest research and opinion from ACCA’s Professional Insights. We explore the big issues impacting business, the accountancy profession and the evolving world of work. From technology to talent management, our subject matter experts and guests discuss good practice from across industries to help you stay ahead in business and your career.

5 feb

Risk Culture: Governing in the age of exponential technology

Watch vodcasts in this series Get CPD points Rachael Johnson discusses with Andrea Bonime-Blanc the importance of risk culture and governance in the face of rapid technological change and corporate governance failures. Andrea emphasizes the need for situational awareness, especially regarding AI and cyber risks, and advocates for a proactive approach to risk management. She introduces the concept of "poly risk," highlighting the interconnected nature of modern risks, and stresses the importance of digital trust and maintaining diversity in teams. Andrea also suggests that finance professionals should adopt skills outside their expertise and work for trustworthy leaders to navigate the complexities of exponential technology and geopolitical uncertainty.
18-11-2025

Risk culture: AI, avatars and the war on fraud

Watch vodcasts in this series Get CPD points David discusses the evolving threat of industrialised and personalised fraud, exacerbated by AI. He emphasises the urgent need for continuous learning and preparedness among accountants and professionals. He highlights the importance of data quality in AI models, the rise of deepfake scams, and the necessity of comprehensive risk assessments and insurance. He stresses the critical need for boards to invest in AI governance and data strategies to mitigate risks and protect against advanced threats.
18-09-2025

Risk culture: Fraud thrives where culture fails

Watch vodcasts in this series Get CPD points Ashu Sharma, a fraud expert, discusses the evolving nature of fraud, emphasizing the shift from opportunistic to systematic fraud, where entire organizations can be compromised. He highlights the importance of understanding and addressing the cultural aspects that enable fraud, such as incentive structures and fear of retaliation. Sharma criticizes the three lines model for its siloed approach and advocates for a resilience-based thinking that integrates fraud prevention into business decisions. He also stresses the need for proactive measures, including encouraging employees to report unusual activities and leveraging AI for anomaly detection, while not ignoring the human element in fraud prevention.
18-07-2025

Risk culture: Reimagining true and fair accounting

Watch vodcasts in this series Get CPD points We discuss how financial accounts can and should include more complete information about the often-hidden material risks, such as climate, cyber, and fraud – helping boards make better informed, forward-looking decisions.
17-06-2025

Risk culture: Who’s watching the board?

Watch vodcasts in this series Get CPD points Vera Cherepanova discusses ethical leadership, from boardroom blind spots to the ethical implications of AI and investor short-termism, this conversation is a call to action for those who want governance to matter. She highlights the importance of boards fostering ethical reflection and embedding values into strategy, especially amidst ESG policy changes and the new US administration's executive orders. Cherepanova notes three types of corporate responses to ESG challenges: withdrawal, green hushing, and public resistance. She stresses the need for boards to ask good questions, formulate great questions, and recognize their role in defining organizational values. Cherepanova also introduces a new board ethics and compliance assessment tool to help boards structure their ethical frameworks.
01-05-2025

Risk culture: The art of decision-making

Watch vodcasts in this series Get CPD points Ben discusses the current state of risk management, emphasizing its disconnection from organizational decision-making. He highlights the need for good decision-making, advocating for a shift from traditional risk management to a focus on decision quality. He introduces the concept of "benevolent subversion," a guide with 22 practical techniques to embed good decision-making in organizationsand stresses the importance of management accounting in understanding business contexts and combating fraud effectively.
15-04-2025

Risk culture: Navigating trade wars through the character lens

Watch vodcasts in this series Get CPD points This episode discusses the Ivy Business School's leader character framework, emphasising the importance of character in leadership and risk management and how elevating character to the same level as competence and commitment can ensure better decision-making and financial oversight, especially during such uncertain times. Dr Mary Crossan explains the framework's development post-2008 financial crisis, highlighting 10 dimensions of character like integrity and humility. Bill Furlong, with a background in capital markets, shares how the framework can help address compliance issues by linking character imbalances to suboptimal judgments. He also stresses how critical the accountant’s role is in governance, oversight, and the smooth functioning of the economy. Dr Corey Crossan, from Oxford University, details university programs integrating the framework, noting significant improvements in leader effectiveness and well-being. The framework is seen as crucial for navigating today's challenges and enhancing organizational culture and performance.
28-02-2025

Risk culture: Bringing risk appetite to life

Watch vodcasts in this series Get CPD points In this episode, Richard and Rachael discuss the evolving risk management landscape in healthcare, emphasising the need for a dynamic approach to risk appetite. Richard highlights the importance of aligning risk management with patient safety and financial sustainability, suggesting that risk appetite should be applied to areas like estates and finances rather than just patient safety. He also addresses the challenges of cyber risks, advocating for proactive prevention and response measures.

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The latest research and opinion from ACCA’s Professional Insights. We explore the big issues impacting business, the accountancy profession and the evolving world of work. From technology to talent management, our subject matter experts and guests discuss good practice from across industries to help you stay ahead in business and your career.

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