Book excerpt: The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. Paper P3 is called Business Analysis, but it covers the whole field of business and corporate strategy, including the choice and implementation of courses of action. For accountants, the overall purpose of studying this subject is to be able to make proper contributions to the strategic management of whatever organisations they find themselves working in. To do this requires the acquisition and considered use of theory lying well outside the mainstream of financial and accountancy topics. In addition to the core material relating to business strategy, there are strong links to the fields of economics, marketing and human behaviour.The P3 Study Text is based on the primary authorities specified in the official syllabus reading list; it is supplemented by a wide range of other material that extends, amplifies and, in some cases, clarifies the basic references. The study material is thus selected and presented in an easily used form that has been approved by the Examiner. The syllabus emphasises the integrated nature of the subject and the Study Text points up the links between the various topics. The ability to discern and use these links is likely to be of great importance in the examination.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.