ACCA SBL Technical Articles. Index

by Eduyush Team

SBL Technical Articles

The ACCA SBL Technical articles provide timely and practical guidance on various topics relating to the Strategic business leader exams. The ACCA exam team authors these articles with one goal in mind – to help candidates pass their exams.

These articles are handy quick revision tools that will teach you about critical issues related to the SBL exams. So if you want to be a successful strategic business leader, read these helpful SBL Technical articles and follow their advice.


  • Responsible leadership: Leaders need the ability to act responsibly for themselves, their business and society. They must also know when it is time to stop growing or start adapting so that they don't cause detrimental effects on those around them (stakeholders) by staying stagnant while challenges such as becoming more unpredictable over time.
  • Culture and configuration: The strategic leader should know the importance of configuration and structure, which can help them lead their team more effectively.
  • Ethical decision making: Two major decision-making frameworks are outlined in this article.
  • Topic explainer video: Cultural web
    In this video, expert tutor Steve Willis tackles the 'Cultural web' model (YouTube).


  • Environmental and sustainability issues: There is a tricky balancing act that organisations must perform. They need to put the needs of their stakeholders first, not just those who are financially invested in them or have some other tangential connection with what they do.
  • All about stakeholders – part 1: By considering the different ways in which stakeholders are grouped, this chapter demonstrates that it is important for project managers to have a clear idea of their audience.
  • All about stakeholders – part 2: Looking at different groups
  • Corporate governance from the inside out: Many people believe that corporate governance is only about what happens externally. However, this article explains how internal factors are just as important. Directors and managers of companies have little control over the regulatory framework within which they operate - however it's still vital for them to ensure compliance from deep inside their organization because any failure here will lead directly back at them through liability issues.
  • Diversifying the board – a step towards better governance: Good board diversity is a must for any successful company, and this article explores the concept of what "board" means. It discusses some potential costs that come with having many perspectives on your team; however, it also points out regulatory initiatives aimed at increasing representation within organizations themselves!
  • Independence as a concept in corporate governance: Independence is a highly debated topic in corporate governance. There are many different perspectives on what it means and how to achieve independence, but there's one thing that unites them: the need for this quality from time to time as an option or alternative when dealing with complex issues where other factors might lead you astray. 
  • Public sector governance: The public sector is a complex and important part of society. As such, it's necessary to understand the basics in order for you not only teach these topics but also learn them yourselves
  • The integrated report framework: The IIRC released the first version of an Integrated Reporting Framework in 2013. This set out principles and concepts that govern all aspects of a report, from content to formatting. 

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The article takes an in-depth look at market and customer segmentation, which is part of strategic analysis covered on the course.

This article delves into the characteristics and significance of market and customer segmentation, a component of strategic analysis that falls under the purview of Section C in the Strategic Business Leader syllabus.

These SBL Tehcnical articles concentrate on the practical application of your management and strategy expertise within a scenario-based context. In Part 1, we examine the intricacies of strategic planning, which can be divided into three primary facets. In Part 2, we follow a similar simplification strategy when addressing the challenges related to strategic decision-making and the execution of those strategies.


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Technology and data analytics

  • Applications of new technology – part 1
    Applications of new technology – part 2
    Applications of new technology – part 3 : The utilization of cloud, mobile, and smart technology has experienced a substantial surge in recent years, with applications extending across various facets of daily life. In Part 1, we examine notable instances of how these technologies are integrated into our households and the travel sector. Part 2 centers on their implementation within the realms of retail and banking. Lastly, Part 3 delves into the realm of cloud computing. Across all three sections, we delve into the advantages presented by these technologies as well as the challenges they present.
  • A world of intelligent agentsArtificial intelligence has been making waves in the fields of computer science, robots and automation. This article looks at how developments with artificial intelligence are being utilised to create more efficient machines that think for themselves - or rather than rely on humans entirely like they used too back when we had our own personal chauffeurs!
  • Principles and application of e-marketing in SBL: The article provides a differential between traditional marketing and e-marketing, while focusing on how these two types can be applied in different ways.
  • Cyber security and the strategic business leader: The skills required to become an effective strategic business leader are not limited, but include knowledge of IT security. This article explains why these important abilities should be considered when looking into a career in strategy and demonstrates how they can help you work towards that goal!
  • Getting connected to the Internet of Things: The Internet of Things is a term that refers to the connection and networking between physical objects, or things. These sensors can be anything from your home's temperature being monitored by an air conditioner unit; all devices within it - including you! 
  • Applying big data and data analytics in Strategic Business Leader: The article teaches us big data and its importance in today's society. It explains that typically speaking, this type of information contains many more variables than traditional statistics can measure due to their scale, which makes them harder for humans or machines alike to deal with on an everyday basis - but not impossible! 
  • E-commerce: This SBL Technical article discusses how the internet has changed our lives and become an essential part in everyday transactions. It also talks about some benefits that come with e-commerce, as well social costs involved for both businesses but especially consumers when buying online.

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Organisational control and audit

  • Internal audit Internal auditing, often regarded as the management of controls within an organization, plays a pivotal role in the corporate governance structure. It can be perceived as a top-level control in response to risk or by assessing the intricate tasks carried out by the internal audit function
  • Environmental auditing : Organizations are increasingly utilizing environmental auditing to enhance investor trust and address the expectations of other stakeholders.

Finance in planning and decision-making

  • Financial analysis in Strategic Business Leader (SBL)This article outlines the method you should adopt when tasked with evaluating an organization's financial performance and status in an SBL (Strategic Business Leader) scenario. Your analysis should emphasize computations related to factors that hold strategic and operational significance for the organization.
  • Assessing organisation performance : Evaluating organizational performance necessitates proficient interpretation and a solid grasp of the information's contextual significance within the given question.

Enabling success and change management

Closing comments:

If you are looking for ACCA SBL exam tips, read our expert blog on how to pass SBL exams. Suppose you want a more in-depth understanding of the topics covered in the SBL Technical articles. In that case, we recommend that you take one of our courses.

Our expert tutors will guide you through each exam syllabus topic and help you to apply what you have learned to pass your exams. Alternatively, why not buy one of our ACCA SBL books if you prefer to self-study?

The books contain tips and practice questions to help you succeed. We wish you all the best with your studies!

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There are several ways to prepare for the ACCA exams, including studying the exam syllabus and practicing past exam questions. You can also attend review courses or hire a tutor to help you prepare. It's also a good idea to create a study schedule and stick to it, and to take breaks and pace yourself during your studies.

If you fail an ACCA exam, you will need to re-register and pay the exam fees again. You may also want to consider reviewing the exam syllabus and studying more before attempting the exam again. It's also a good idea to talk to your tutor or mentor for guidance and to get feedback on where you may have gone wrong.

There is no limit to the number of times you can attempt the ACCA exams, but you will need to pay the exam fees each time you register. It's a good idea to carefully review the exam syllabus and consider seeking additional help if you are struggling to pass the exams after multiple attempts.

ACCA Exams are held four times a year for skill level and strategic level exams. These are held every quarter

March, June, September and December

The CA (Chartered Accountant) qualification is offered by the Institute of Chartered Accountants of India (ICAI). The ACCA qualification is offered by the Association of Chartered Certified Accountants (ACCA).

The CA qualification has been in existence for over 150 years, and is a globally recognised qualification. The ACCA qualification has been in existence for over 100 years, and is also a globally recognised qualification.

The CA qualification is available in India only, while the ACCA qualification is available in over 180 countries.

The ACCA subjects are assessed on a 100-point scale. The pass mark is 50 points. A score of 60 or more is required to achieve the grades of distinction, credit, and merit.

Yes. Passing all exams with a high percentage is an excellent accomplishment and demonstrates that you have a high level of understanding of the material. Employers will see this as evidence of your competence and be likely to consider you for a position if you are looking for work in the accounting field.

The hardest ACCA paper is the F5 performance management paper. This is because it requires a detailed knowledge of financial accounting and management accounting in order to pass.

Other papers that are difficult include the F7 financial reporting paper and the P2 advanced auditing and assurance paper. However, all of the ACCA papers are challenging, so it is important to thoroughly prepare for each one before sitting the exam.