Business and Technology (BT/FBT) - Syllabus and study guide - September 2026 to June 2027

Aug 29, 2026

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Business and Technology (BT/FBT) syllabus and study guide for September 2026 to June 2027 provides a structured overview of what will be assessed across an examination session. It explains the syllabus aim, the purpose and types of business, stakeholder relationships, external legal, economic, social, technological and sustainability influences, and how organisational structure and governance shape business outcomes. It also details key capabilities covering accounting, finance, regulation, systems, technology impacts, leadership, motivation, communication, personal effectiveness, and professional ethics values.

LanguageEnglish

CategoryExam

FormatPDF

Pages18

Reading Time45 min

AccessFree to download

Overall aim of the syllabus

Introduction to the syllabus

Main capabilities

Intellectual levels

The syllabus

The business organisation and its external environment

Organisational structure, culture, governance and sustainability

Business functions, regulation and technology

Detailed study guide

Summary of changes to Business and Technology (BT/FBT)

Approach to examining the syllabus

ACCA examination structure and delivery mode

ACCA examination assessment

Business and Technology ( BT/FBT) Syllabus and study guide. September 2026 to June 2027 Designed to help with planning study and to provide detailed information on what could be assessed in any examination session Contents 1. Overall aim of the syllabus .................................................................................................. 3 2. Introduction to the syllabus ................................................................................................ 3 3. Main capabilities ................................................................................................................ 4 4. Intellectual levels ............................................................................................................... 5 5. The syllabus ....................................................................................................................... 6 6. Detailed study guide ........................................................................................................... 8 7. Summary of changes to Business and Technology (BT/FBT) ............................................... 16 8. Approach to examining the syllabus .................................................................................. 16 9. Relational diagram linking Business and Technology (BT/FBT) with other examinations ....... 16 10. Guide to ACCA examination structure and delivery mode ................................................ 17 11. Guide to ACCA examination assessment ........................................................................ 17 12. Qualification structure.................................................................................................... 18 13. Learning hours and education recognition ....................................................................... 18 1. Overall aim of the syllabus To introduce knowledge and understanding of the business, its environment and its people. The syllabus considers the influence of the environment on how organisations are structured, the role of accounting and other key business functions and how people and their interaction with technology, data and information systems contribute to the efficient, effective, sustainable and ethical management and development of an organisation. 2. Introduction to the syllabus 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. 3. Main capabilities On successful completion of this exam, candidates should be able to: A Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment. B Understand organisational structure, culture, the role of corporate governance and sustainability.

FAQs

What is the overall aim of the BT/FBT syllabus?

The syllabus aims to introduce knowledge and understanding of business, its environment and its people, including how accounting, technology, data and ethics contribute to effective and sustainable management.

What main capabilities should candidates be able to demonstrate after completing the exam?

Candidates should understand business purpose and stakeholders, organisational structure and governance, the role of accounting and finance with systems and controls, leadership and people management, personal effectiveness, and compliance with professional ethics and values.

How does the guide define knowledge versus skills in assessment?

Knowledge assessment is denoted by a superscript K, while skills assessment is denoted by a superscript S, reflecting differences in how learning is applied in business and accounting contexts.

Aug 29, 2026

Upload by Tawan