Business and Technology
Understand how businesses are organised, operated, and managed. Covers corporate governance, IT systems, and professional ethics.
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The Purpose and Types of Business Organisation
A1Types of business organisation (private, public, not-for-profit) · Business objectives and goals · The not-for-profit sector
Stakeholders in Business
A2Types of stakeholders (internal, external, connected) · Stakeholder interests and conflicts · Mendelow's power-interest matrix
The External Environment — PESTLE
A3–A8Political and legal factors · Macroeconomic and microeconomic factors · Social, technological and environmental factors
Competitive Factors
A9Porter's Five Forces model · Sources of competitive advantage · Industry and market analysis
The Formal and Informal Organisation
B1Scalar chain, hierarchy and span of control · The informal organisation · Mintzberg's structural configurations
Organisational Structure and Design
B2Functional, divisional and matrix structures · Centralisation and decentralisation · Entrepreneurial and professional organisational forms
Organisational Culture
B3Definitions and models of organisational culture · Handy's four cultural types · Managing and changing organisational culture
Committees in Business
B4Types and purposes of committees · Advantages and disadvantages of committees · Effective committee operation
Corporate Governance and Social Responsibility
B5Principles and purpose of corporate governance · Roles of the board of directors · Corporate social responsibility and sustainability
The Finance Function
C1–C2Role and scope of the finance function · Financial systems, procedures and controls · IT applications and emerging technologies in finance
Fraud in Business
C3Types and consequences of fraud · Causes and motivations for fraudulent behaviour · Fraud prevention and detection
Internal Audit and Assurance
C4Purpose and scope of internal audit · Internal audit vs external audit · The audit committee and its role
Internal Controls
C5Types and objectives of internal controls · Control procedures and frameworks · Limitations of internal control systems
Leadership and Management
D1Differences between leadership and management · Leadership styles and theories · Delegation and supervision
Motivation and Human Behaviour
D2Content theories of motivation (Maslow, Herzberg, McGregor) · Process theories of motivation (Vroom, Adams) · Motivating people in practice
Learning, Training and Performance Appraisal
D3–D4The learning process and learning styles · Training and development methods · Performance review and appraisal
Groups, Teams and Team Development
D5–D6Group behaviour and group dynamics · Stages of team development (Tuckman's model) · Team roles and high-performing teams (Belbin)
Personal Effectiveness and Communication
E1–E4Personal effectiveness techniques and time management · Emotional intelligence (Goleman's model) · Business communication methods and barriers
Professional Ethics in Accounting and Business
F1–F4Fundamental principles of ethical behaviour · Role of regulatory and professional bodies (IESBA, ACCA) · Ethical conflicts, threats and resolution