ACCA - Business Technology - BT

The Business and Technology (BT/FBT) syllabus introduces students who may not have a business background, to the business, which as an entity is made up of people and systems which interact with the environment and with each other.

The syllabus begins with examining the purpose and types of business which exist, the key stakeholders and the rights and responsibilities that businesses have in connection with them, exploring the external influences that affect the business in its environment, including legal,
economic, social, technological and sustainability factors.

The syllabus then examines the structure and functions of business, focusing on culture, corporate governance, sustainability and regulation. The syllabus covers specific accounting related roles in this process, particularly in financial reporting and internal control. The syllabus also covers financial systems and the impact of technology.
The syllabus then introduces key leadership, management and people issues such as effective individual and team behaviour, motivation, training, performance appraisal, communication and personal effectiveness.

The final section of the syllabus examines how behaviour at all levels within business should
be underpinned by accepted professional ethics and professional values.