5

5 Our value creation model to 2025

Our value creation model - diagram 1

Key outputs

Global access to high-quality finance and accountancy education free from artificial barriers

Ethical professional accountants with the skills required globally, driving trust in business

Widespread market and statutory recognition

Upskilling and career support for our community of members, future members and other learners to progress their careers

Professional insights that support the development of the profession

High-performing people across our operations and governance

Key outcomes

Lead: our proud, connected community delivers change for public good

An inclusive global profession that supports the development of ethical, sustainable and successful businesses and economies. A trusted, forward-looking brand that inspires our members, future members, business leaders, employers and decision-makers

An unrivalled global perspective on developing the profession that benefits governments, policy makers and regulators who work with us to develop the profession

Harnessing our community’s collective experience so that ACCA is seen as a global voice leading the profession

Create: our unique knowledge enables us to shape the future and create long-term value

A deep understanding of our diverse community enables us to anticipate what the marketplace and the world needs

The ACCA Qualification remains the first-choice global professional accountancy qualification for employers in all sectors

We deliver innovative, forward-thinking solutions, keeping ACCA and the profession relevant and delivering value to the world

Our value creation model - diagram 2

Key outputs

The accountancy profession the world needs (ACCA’s vision)


Efficient and effective organisations that are responsibly run

UN Sustainable Development goals 4, 5, 8, 9, 10, 12 ,13, 16 & 17

UNSDG goal 4: Quality education UNSDG goal 5: Gender equality UNSDG goal 8: Decent work and economic growth UNSDG goal 9: Industry, innovation and infrastructure UNSDG goal 10: Reduced inequalities UNSDG goal 12: Responsible consumption and production UNSDG goal 13: Climate action UNSDG goal 16: Peace, justice and strong institutions UNSDG goal 17: Partnerships for the goals
Our value creation model - diagram 3

  • Capitals we rely on

  • People

    • Employees
    • Members and future members
  • Partners

    • Education providers
    • Employers
    • Accountancy and other professional bodies
    • Our key suppliers
    • Regulators
  • Intellectual property
    and brand

  • Natural capital

  • Digital capability and infrastructure

  • Financial capital

    • Fees, subscriptions and other income
  • Delivery: our key capabilities

  • Talent

  • Partners

  • Digital

Supporting members’ careers by using our global voice to build the forward-thinking and ethical reputation of ACCA through insights, continuous learning and access to new opportunities through our global community

Offering in-demand qualifications that open doors to exciting career opportunities and give future members a competitive edge, connecting them to each other and to our wider global ACCA community

We partner with organisations, helping them access the finance talent they need through our forward-looking qualifications and continuous learning. Our cutting-edge business and technical insights keep them ahead, and our global community opens doors to new opportunities including connections with ACCA professionals, new talent, potential partners and forward thinkers

We recognise how financial skills and capabilities create trust, boost economic development and improve living standards. We work with national and international organisations to create sustainable, long-term solutions that develop the profession

Key outputs

Global access to high-quality finance and accountancy education free from artificial barriers

Ethical professional accountants with the skills required globally, driving trust in business

Widespread market and statutory recognition

Upskilling and career support for our community of members, future members and other learners to progress their careers

Professional insights that support the development of the profession

High-performing people across our operations and governance

Key outcomes

Lead: our proud, connected community delivers change for public good

An inclusive global profession that supports the development of ethical, sustainable and successful businesses and economies. A trusted, forward-looking brand that inspires our members, future members, business leaders, employers and decision-makers

An unrivalled global perspective on developing the profession that benefits governments, policy makers and regulators who work with us to develop the profession

Harnessing our community’s collective experience so that ACCA is seen as a global voice leading the profession

Create: our unique knowledge enables us to shape the future and create long-term value

A deep understanding of our diverse community enables us to anticipate what the marketplace and the world needs

The ACCA Qualification remains the first-choice global professional accountancy qualification for employers in all sectors

We deliver innovative, forward-thinking solutions, keeping ACCA and the profession relevant and delivering value to the world

Our value creation model - diagram 2

Key outputs

The accountancy profession the world needs (ACCA’s vision)


Efficient and effective organisations that are responsibly run

UN Sustainable Development goals 4, 5, 8, 9, 10, 12 ,13, 16 & 17

UNSDG goal 4: Quality education UNSDG goal 5: Gender equality UNSDG goal 8: Decent work and economic growth UNSDG goal 9: Industry, innovation and infrastructure UNSDG goal 10: Reduced inequalities UNSDG goal 12: Responsible consumption and production UNSDG goal 13: Climate action UNSDG goal 16: Peace, justice and strong institutions UNSDG goal 17: Partnerships for the goals
Our value creation model - diagram 3