Our value creation model to 2025
5
5 Our value creation model to 2025
- How we create value for our members, future members, partners and international bodies
- How our strategy ensures ACCA’s competitive advantage
- How this creates value for society
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
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

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Capitals we rely on
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People
- Employees
- Members and future members
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Partners
- Education providers
- Employers
- Accountancy and other professional bodies
- Our key suppliers
- Regulators
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Intellectual property
and brand -
Natural capital
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Digital capability and infrastructure
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Financial capital
- Fees, subscriptions and other income
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Delivery: our key capabilities
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Talent
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Partners
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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
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
