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    ACCA GlobalACCAStrategic Professional Essentials of exam

    SBR — Strategic Business Reporting

    Complex IFRS application, group reporting, sustainability disclosures (IFRS S1, IFRS S2), and professional judgement in financial reporting. IFRS 18 and climate reporting are key 2025-26 additions.

    30 practice questions
    Q06

    A modern tech firm operates as a Decentralized Autonomous Organization (DAO). Teams are formed dynamically to solve specific coding problems, and leadership shifts based on who has the most relevant expertise for the current project. Which of Charles Handy's cultural types best describes this organization?

    Medium2mACCA BT — Business & Technology Practice Exam 1
    Q07

    A cross-border renewable energy firm requires its engineers to report to both a Regional Geographic Manager and a Global Head of Engineering. What is the primary disadvantage of this organizational structure?

    Medium2mACCA BT — Business & Technology Practice Exam 1
    Q08

    A family-owned manufacturing business is preparing for an Initial Public Offering (IPO). To comply with corporate governance codes, they are appointing several Non-Executive Directors (NEDs). Which of the following is a primary role of an NED in this context?

    Easy2mACCA BT — Business & Technology Practice Exam 1
    Q09

    A fast-fashion retailer launches a massive marketing campaign highlighting a new 'Eco-Tee' made from recycled materials. However, an investigative journalist reveals that 98% of the company's products are still manufactured in highly polluting factories using non-renewable energy. What term best describes the company's marketing campaign?

    Easy2mACCA BT — Business & Technology Practice Exam 1
    Q10

    According to best practice corporate governance codes, who should primarily comprise the remuneration committee of a publicly listed company?

    Medium2mACCA BT — Business & Technology Practice Exam 1
    Q34

    In organizational theory, what does the term 'scalar chain' refer to?

    Easy1mACCA BT — Business & Technology Practice Exam 1
    Q35

    A unitary board structure consists of two separate boards: a management board and a supervisory board.

    Easy1mACCA BT — Business & Technology Practice Exam 1
    Q36

    Which Greek god did Charles Handy use to represent a 'Role culture'?

    Medium1mACCA BT — Business & Technology Practice Exam 1
    Q48

    SCENARIO: 'Global Health NGO' is restructuring. They currently have separate offices for Europe, Asia, and Africa. They want to change to a system where teams are formed dynamically based on specific health crises (e.g., a 'Malaria Project Team'). This will shift their culture from being highly bureaucratic to focusing purely on getting the job done. They must also ensure their board complies with charity governance codes.

    Identify the correct classifications for:

    1. Current organizational structure.
    2. Proposed organizational structure.
    3. The new Handy's cultural type.
    4. The primary governance duty of the NGO's board.

    Which option represents the correct combination?

    Hard4mACCA BT — Business & Technology Practice Exam 1
    Q06

    Section A

    BlockVote is a remote-first Decentralized Autonomous Organization (DAO). There are no formal job titles; instead, highly skilled developers form temporary squads to solve specific cryptographic problems, disbanding once the code is deployed. According to Charles Handy's cultural typologies, which culture dominates BlockVote?

    Medium2mACCA BT — Business & Technology Practice Exam 4
    Q07

    Section A

    BioGenix is conducting a global pharmaceutical trial. Dr. Aris reports to the Head of Clinical Research for her scientific methodology, but she also reports to the Project Manager of the 'Alpha-Drug' trial for her daily deadlines and budget. What type of organizational structure is BioGenix utilizing?

    Easy2mACCA BT — Business & Technology Practice Exam 4
    Q08

    Section A

    Oceanic Legacy is a large, family-owned shipping firm preparing for an IPO. To comply with corporate governance codes, they are appointing Non-Executive Directors (NEDs). Which of the following is the MOST critical requirement for these new NEDs to fulfill their governance role effectively?

    Medium2mACCA BT — Business & Technology Practice Exam 4
    Q09

    Section A

    TrendFast, a global fast-fashion retailer, recently launched a 'Conscious Collection' made from 10% recycled materials. However, they simultaneously increased production of their highly polluting core lines by 30%. Environmental groups have accused TrendFast of 'greenwashing'. What does greenwashing refer to in the context of Corporate Social Responsibility (CSR)?

    Easy2mACCA BT — Business & Technology Practice Exam 4
    Q10

    Section A

    GlobalMart, a multinational retail franchise, allows its regional store managers to independently select 40% of their inventory based on local cultural preferences, set their own local marketing budgets, and hire staff without head office approval. Which organizational concept does this scenario best illustrate?

    Easy2mACCA BT — Business & Technology Practice Exam 4
    Q34

    Section A

    An organization with a 'wide span of control' will typically have which type of organizational structure?

    Easy1mACCA BT — Business & Technology Practice Exam 4
    Q35

    Section A

    According to corporate governance best practices, who should comprise the Audit Committee of a publicly listed company?

    Medium1mACCA BT — Business & Technology Practice Exam 4
    Q36

    Section A

    In Edgar Schein's 'Iceberg' model of organizational culture, which level represents the visible organizational structures, processes, and physical office layout?

    Easy1mACCA BT — Business & Technology Practice Exam 4
    Q48

    Section B (Syllabus B)

    Scenario: 'TerraExtract' is a legacy coal mining corporation. Facing global pressure, the Board of Directors has mandated a transition to green energy (solar/wind). Historically, TerraExtract had a strict 'Role Culture' with a tall, centralized hierarchy. To manage the transition, they have created a new 'Green Innovations' division that operates with a flat structure, decentralized decision-making, and a 'Task Culture'. The legacy coal division and the new green division are currently experiencing severe cultural clashes.

    Based on the scenario and your knowledge of organizational structure and culture (Syllabus B), select the FOUR correct statements.

    Hard4mACCA BT — Business & Technology Practice Exam 4
    Q06

    SteelForge is a heavy manufacturing company that recently reorganized. An engineer at SteelForge now reports to the Head of Engineering for technical standards, but also reports to the Manager of the 'Bridge Construction Project' for daily task assignments.

    Which organizational structure has SteelForge adopted?

    Medium2mACCA BT — Business & Technology Practice Exam 5
    Q07

    ConsultPro is a management consultancy firm. Employees are frequently moved between different client projects based on their specific expertise. The primary focus of the firm is solving the client's problem efficiently, and authority is based on expert knowledge rather than formal job titles.

    According to Charles Handy's cultural typologies, which culture dominates ConsultPro?

    Medium2mACCA BT — Business & Technology Practice Exam 5
    Q08

    CodeCrafters, a tech startup, is preparing for an Initial Public Offering (IPO). To comply with corporate governance codes, they are appointing several Non-Executive Directors (NEDs) to their board.

    Which of the following is a primary role of a Non-Executive Director?

    Medium2mACCA BT — Business & Technology Practice Exam 5
    Q09

    HopeFoundation is a corporate entity that not only complies with all environmental laws and treats its employees ethically, but also actively donates 5% of its profits to local community education programs and encourages staff to volunteer on company time.

    According to Carroll's CSR Pyramid, which level of responsibility is HopeFoundation demonstrating through its donations and volunteering?

    Medium2mACCA BT — Business & Technology Practice Exam 5
    Q10

    HarvestMoon is a large agricultural business. It recently restructured its operations into four distinct units: North America, South America, Europe, and Asia-Pacific. Each unit has its own HR, Finance, and Marketing departments and operates as a semi-autonomous profit center.

    What type of organizational structure has HarvestMoon implemented?

    Medium2mACCA BT — Business & Technology Practice Exam 5
    Q34

    Which of the following is a key characteristic of an entrepreneurial organizational structure?

    Easy1mACCA BT — Business & Technology Practice Exam 5
    Q35

    True or False: According to Charles Handy, a 'Role Culture' is typically found in highly bureaucratic organizations with strict job descriptions.

    Easy1mACCA BT — Business & Technology Practice Exam 5
    Q36

    True or False: Agency theory describes the relationship where directors act as agents on behalf of the shareholders (the principals).

    Easy1mACCA BT — Business & Technology Practice Exam 5
    Q48

    Scenario: AgriFoods is an agricultural cooperative. Employees report to both a functional manager and a regional project manager. The culture is highly focused on rules, procedures, and strict job descriptions. The board recently separated the roles of Chairman and CEO to improve governance, and their CSR policy is strictly limited to fulfilling legal obligations.

    Identify the correct classifications for the following four tasks:
    Task 1: Organizational structure type
    Task 2: Handy's cultural type
    Task 3: Corporate governance principle applied
    Task 4: Carroll's CSR pyramid level

    Which of the following combinations is correct?

    Hard4mACCA BT — Business & Technology Practice Exam 5
    Q06

    BlockVote is a Decentralized Autonomous Organization (DAO) where there is no central management. Instead, highly skilled freelance developers come together temporarily to solve specific cryptographic problems, disbanding once the project is complete. According to Charles Handy's cultural typologies, which culture does BlockVote exhibit?

    Medium2mACCA BT — Business & Technology Practice Exam 6
    Q07

    GeoThermal Dynamics operates across 15 countries. An engineer working in the Iceland facility reports directly to the 'Head of European Operations' for regional administrative matters, but also reports to the 'Global Chief of Drilling Technology' for technical standards. What type of organizational structure is GeoThermal Dynamics using?

    Easy2mACCA BT — Business & Technology Practice Exam 6
    Q08

    In a German robotics manufacturing firm, corporate governance is structured using a two-tier board system. Which of the following statements accurately describes the composition and function of the 'Supervisory Board' in this system?

    Hard2mACCA BT — Business & Technology Practice Exam 6

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