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ORGANISATION TO Other ORGANISATIONS6 | ACCA ANNUAL REPORT 2012-13 |
AND STUDENT22.411, Million GROSS Of RELEVANT GLOBAL media VOICE Operating Surplus Employee SCORE Up BY Engagement 2.6%To
| COMMUNICATING WITH CLARITY |President’s Overview The past year has been a significant one on a number of fronts for ACCA. As Well As ensuring that Has remained Committed to Contributing to public value and to playing a key role in the development Public’s perception of the accountancy from its close involvement in supporting financial leadership and performance.
profession set against how professional the sustainable development of the Our report closing the value gap professional accountants with the from the insights of ACCA’s to have committed to be at the china. Many thousands of young To debate key issues and provide We continue to ensure that ethics are at the heart of our members’ approach. We also lead and shape debates on issues which are critical to business and the profession, such as the development of corporate Reporting, the audit reform debate in A further example of our commitment regulatory Authority (AcrA), Zhou Europe, and the need to support small to developing the profession was the Qinye (former executive vice president and medium-sized businesses. we are decision to hold a council meeting of the shanghai stock exchange) and encouraging regulators and standard In Nairobi, Kenya, last year. The Ian Powell, chairman and senior partner setters to embrace an approach which event was not only an important of Pwc in the UK.
works for business and enhances indicator of the increasing economic with a long history in campaigning on environmental and sustainability reporting, ACCA continues to make a unique and leading contribution To sustainable development, as a key sponsor of the united nations sustainable stock exchange conference, and as a member of the Aviva Investors-led corporate Sustainability reporting coalition.
Chief Executive’s Commentary Helen Brand OBE Chief Executive At the heart of ACCA lies the belief that the Accountancy profession must demonstrate how it delivers public value – Acting in the public interest, promoting ethical business, supporting economic growth.
We have continued vigorously to pursue our strategy to be the leading global professional As a result, we have achieved some We also continued to grow our Significant outcomes on behalf of ACCA Qualification student base, in our members. I am very pleased to an environment where there is more note our excellent performance in choice than ever and where a number admitting new members – a total of of competitor bodies are mimicking 10,361 in 2012-13 – who are bringing strength of the ACCA brand. and deliver value to regions that need wider debate as to how we can continue Financial performance is strong, economies over the coming years. The profession brings. I am pleased by enabling us to invest in enhanced We will also seek to strengthen routes the level of engagement we have been services and support our brand. into the ACCA Qualification, including able to achieve with regulators, policy We have realized the benefits of through our own foundation level, makers and finance professionals in investment in customer service and It other entry-level diplomas in finance many countries over the past year and with improved satisfaction scores for And business and degree programmers. I look forward to this continuing.
the service we provide. I am also very pleased that our employees around the world are more engaged than ever with the organization and understand how All sectors. As an example, our research their work contributes to our strategy.
This will drive continuous ‘Complete finance professional’ that improvement in our performance in possesses expertise across the finance In the past year we continued to organizations to add value.
develop our global network of offices, centers and partners. We now have 89 offices and centers which enable us to engage directly with employers, learning providers and regulators as well as members and students, and to respond appropriately to the needs of individual markets.
OUR VALUE CREATION process Our business model is centered On developing a global supply of professionally qualified accountants who are trained and regulated to the same high standard and whose skills and professionalism are in demand by employers in every sector around the world.
12 | ACCA ANNUAL REPORT 2012-13 | You can find more on how we have delivered these individual key outputs in 2012-13 on the following pages.
Professional ethical accountants with the complete range of skills required by any organization, globally | page A global program of research and insights which supports and enhances sustainable business practice | page Pull out page for our business model diagram.
Providing opportunity and access to Supporting our members people of ability around the world throughout their careers social inputs And
BUSINESSES IN ALL
SUSTAINABLY ANDAccountability Integrity lues
OUR VALUE CREATION PROCESS | CONTINUED
Responsibility for transactional support has been progressively centralized and digitized to enable this shared By focusing on these relationships in-market, we aim to enhance More detail on our strategy to 2015, recognition and reputation nationally including our strategy map, can be and internationally. To deliver our seen at: www.ACCAglobal.com/en/ promise of global mobility, we also discover/about/our-strategy.html focus significantly on relationships with multinational employers across Future outlook Looking beyond our current strategy, and the conditions currently affecting the professional sector, we see a number of key trends to which we will need to respond in the medium and long term.
Globalisation Technological Changing Opportunity to refresh and Larger employers creating their Research into changing global employment reinvent the role of the professional own certifications/universities. patterns as part of our work on strategy beyond employment landscape of the finance ethical standing of finance To the profession, as they consider importance of public value.
financial crisis a value-driver in business OUR STRATEGIC progress 2012-13 performance overview reputation, influence and size membership base and services infrastructure strategy 16 | ACCA ANNUAL REPORT 2012-13 | Commentary Leading global professional body in reputation, influence and size | we increased the number of ACCA members by 7,606, driven by 10,361 new member admissions during the year. We missed our overall target by just 72 members (0.04%).
In the past 12 months, we have focused strongly on conversion initiatives, including a new online tool to make it simpler for students to record practical work New ACCA members.
experience, and additional support materials for our options papers at the final stages of the qualification. The improvements have helped more ACCA students than ever achieve their goal of membership.
Sustainable growth | our key performance indicator for financial performance is gross operating surplus. We have achieved a surplus of 22.42 million.
During the year, we invested nearly 12m in development program, delivering a wide range of customer service improvements and further strengthening our position in key development markets. This investment is essential to maintain our competitive position and to underpin sustainable growth.
The gross operating surplus exceeded target. This is primarily due to the release of unused contingency funding held to provide mitigation against financial Risks arising from the uncertain global economic environment, increasing tax Requirements and risks arising from the volatility in the pension fund. For an Organization the size of ACCA, it is important we can ensure contingency for such risks, and we need to continue to do so as we face continuing uncertainty in the economic environment.
Qualifications required by employers | we retained 379 fewer members than we had planned, mainly due to changes in the retention process, both to recover All fees owing and to centralize the process. revisions to the process have been introduced for 2013-14 and we believe these will enable us to restore performance to 2011-12 levels. We are also conscious that value for money remains an important driver of retention and we will look to refresh our member proposition to continue to support our retention rates.
Leading and shaping the agenda of the profession | Performance in this area was disappointing, especially as we have increased our media coverage and achieved wider than ever engagement with employers across all of our policy, research and technical work. Overall, the main contributing factor to this result was a lower awareness of a number of themes we are championing.
| COMMUNICATING WITH CLARITY |
OUR STRATEGIC PROGRESS | CONTINUEDEmployers SURVEYED that ACCA is a world class organization and 89% of employers would Respected BRAND. To other organizations. In addition, 59% said that ACCA is a global leader in established a demand for an international professional accountancy qualification.
New ACCA Qualification
STUDENTS RECRUITED.18 | ACCA ANNUAL REPORT Customer-focused delivery of products and services | we increased our target by percentage points on the previous year. Achieving our target is therefore particularly pleasing. Over the past few years, we have centralized much of our customer contact from around the world to our Glasgow-based ACCA Connect team. This result reflects the commitment of our teams to provide best-in-class service to Our customers. Our continued investment to provide better customer service has also seen our customer service ratings amongst members and students improve, with 74% of members and 69% of students satisfied with our customer service.
Relevant products, services and brand | while overall student satisfaction has remained broadly stable, overall member satisfaction has seen a slight decline.
This is something we must monitor carefully to ensure we understand what members in particular value from us. However, where we have invested, we have seen positive results. For example, we continue to see improvements in scores on the ease of doing business online with ACCA, with member scores rising from 70% to 73% and student scores from 75% to 76% – this follows People with knowledge and skills to deliver our strategy | we narrowly missed our target of moving up a category to become a ‘one star’ company, But increased our overall engagement score by 16.6 points to 652.5 (an increase Of 2.6%). We witnessed a 10% increase in the response rate from last year and saw increases in levels of engagement across ACCA’s employee teams.
A technology-enabled, integrated and efficient infrastructure | our It infrastructure underpins many of our customer interactions, which we continue to move online. Good performance against our sLA is good news given the volume of technology-based change we continue to drive through our targeted program of investment in customer service. Having a stable and flexible It platform remains an essential foundation for our continued migration towards being a digital organization.