Business and Technology
Build a solid foundation in business organisation, management, and the role of technology in accounting. Understand the business environment, governance structures, and professional ethics that underpin all ACCA studies.
Exam Duration
2 hours
Pass Mark
50%
Students
30,000+
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ACCA Business and Technology
Business and Technology (BT) is the first paper in the ACCA Applied Knowledge module. It introduces students to the business environment within which accountants operate, covering the key aspects of business organisation, structure, and the external environment that influences business operations.
The paper covers organisational structure, culture, governance, and sustainability, providing the contextual understanding that underpins all subsequent ACCA studies. Students explore business functions, leadership and management concepts, personal effectiveness, and professional ethics.
BT also addresses the growing importance of technology in business, including financial systems, internal controls, and the impact of advances in technology on the accounting profession. This makes it a comprehensive introduction for anyone beginning their ACCA qualification journey.
What You'll Learn
- Understand the purpose and types of business organisations and their stakeholders
- Explain organisational structure, culture, governance, and sustainability
- Describe business functions and the role of technology in accounting
- Apply leadership and management concepts in business contexts
- Demonstrate personal effectiveness and communication skills
- Apply fundamental principles of professional ethics
Career Relevance
BT provides the foundational business knowledge essential for all accounting roles. Understanding business organisation, governance, and technology equips you for entry-level positions in accounting practices, corporate finance departments, and public sector organisations.
Exam Format
- Duration:2 hours
- Pass Mark:50%
- Format:Objective test questions including multiple choice, multiple response, and fill in the blank
Prerequisites
No prerequisites — this is an entry-level ACCA paper suitable for those beginning their ACCA qualification.
BT Exam Syllabus
The BT syllabus covers the key topics you'll be examined on.
- The purpose and types of business organisation
- Stakeholders in business organisations
- Political and legal factors affecting business
- Macroeconomic factors
- Microeconomic factors
- Social and demographic factors
- Technological factors
- Environmental and sustainability factors
- Competitive factors
- The formal and informal business organisation
- Business organisational structure
- Organisational culture
- Governance in business organisations
- Sustainable business practices
- The relationship between accounting and other business functions
- Accounting and finance functions within business organisations
- Regulation and financial crime
- Financial information provided by business
- Financial systems and technology
- Internal controls
- The impact of advances in technology
- Leadership, management, and supervision
- Individual and group behaviour in business organisations
- Team formation, development, and management
- Motivating individuals and teams
- Learning and training at work
- Review and appraisal of individual performance
- Personal effectiveness
- Consequences of ineffectiveness at work
- Competence frameworks and personal development
- Sources of conflicts and techniques for conflict resolution
- Communicating in business
- Fundamental principles of ethical behaviour
- The role of regulatory and professional bodies in promoting ethical and professional standards
- Corporate codes of ethics
- Ethical conflicts and dilemmas
ACCA BT Exam Structure
Everything you need to know about the BT exam format, timing, and what to expect on exam day.
Computer-Based Exam (CBE)
2 hours
Objective test questions including multiple choice, multiple response, and fill in the blank
Available on demand at ACCA exam centres
50%
Your Guide To Pass ACCA BT
Expert tips from our tutors to help you prepare effectively and pass your BT exam on the first attempt.
Cover the Full Syllabus
BT covers a wide range of business topics. Make sure you study all six syllabus areas as questions are drawn from across the entire syllabus.
Practice Objective Tests
The BT exam consists entirely of objective test questions. Practice extensively with multiple choice and multiple response formats to build speed and accuracy.
Understand, Don't Memorise
Focus on understanding concepts rather than rote memorisation. The exam tests application of knowledge to scenarios, not just recall of definitions.
Use the ACCA Practice Platform
Familiarise yourself with the CBE environment before the exam. The ACCA practice platform replicates the exam experience and helps reduce exam-day anxiety.
Link Topics Together
Many BT topics are interconnected. Understanding how leadership relates to culture, or how governance links to ethics, helps you answer integrated questions.
Study with Learnsignal
Learnsignal provides structured BT courses with expert tutors, practice questions, and study plans designed to help you pass on your first attempt.
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Everything you need to know about the Business and Technology exam and how to prepare for it.
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