What ACCA Business and Technology actually tests
Business and Technology is 11% of the curriculum (Applied Knowledge level):
| Area | What it covers |
|---|---|
| Business Environment | Economic systems, business types, stakeholder analysis, Porter's Five Forces, SWOT, PESTEL |
| Organisational Structure | Functional, divisional, matrix, entrepreneurial, bureaucratic |
| Corporate Governance | Board roles, audit committees, agency theory, internal controls |
| Information Technology | E-commerce, big data, cloud computing, cybersecurity risks |
| Data & Information Management | Data quality, privacy, GDPR principles |
| Business Ethics | Ethical frameworks, whistleblowing, ACCA Code of Ethics |
| Leading & Managing People | Motivation theories (Maslow, Herzberg), leadership styles, Tuckman's team development |
| Personal Effectiveness | Communication, negotiation, conflict resolution, time management |
Why BT is worth taking seriously as a foundation
BT is often treated as the "easy first paper," but its frameworks (Porter's Five Forces, PESTEL, stakeholder analysis) reappear at Applied Skills level in Performance Management's strategic management accounting section — a shaky BT foundation quietly costs marks two papers later.
Sample question: Porter's Five Forces
Business and Technology · Easy-medium difficulty
Which of Porter's Five Forces refers to the risk that customers could switch to an alternative product or service that meets the same need?
A. Threat of new entrants
B. Threat of substitutes
C. Bargaining power of buyers
D. Rivalry among existing competitors
The correct answer is B — Threat of substitutes.
Substitutes satisfy the same underlying customer need through a fundamentally different product or service (e.g., video calls substituting for business travel) — distinct from new entrants (new competitors in the same product category) or rivalry (existing competitors in that same category).
Substitutes satisfy the same underlying customer need through a fundamentally different product or service (e.g., video calls substituting for business travel) — distinct from new entrants (new competitors in the same product category) or rivalry (existing competitors in that same category).