The report explores the importance of business models and how they can create value in a rapidly changing global economy. It highlights the need for companies to reevaluate their value proposition, value creation, and value capture in order to thrive. The Association of Chartered Certified Accountants (ACCA) is a global organization that offers professional accountancy qualifications to people around the world. It supports its members and students in developing successful careers in accounting and business, with the skills required by employers. ACCA promotes appropriate regulation of accounting and conducts relevant research to ensure its continued growth in reputation and influence. The organization's core values of opportunity, diversity, innovation, integrity, and accountability align with the needs of employers in all sectors and ensure that its qualifications prepare accountants for business.