- 专业会计师-成就未来
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- 引领复苏:公共部门高级财务主管的进阶领导职能
- 专业会计师:可持续企业的核心
- 财务职能:把握机遇
- 生生不息:Z世代与会计行业的未来
- 成长空间:支持企业的新模式 - 专业会计师-成就未来 - 专业洞察报告
- 新型公共采购模式:有效助推可持续复苏
- 未来的首席财务官 - 会计师成就未来
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- 重塑财务洞见 - 专业会计师成就未来 - 专业洞察报告
- 会计师、行业目标与可持续发展企业
- 面向未来:2020年代的财会职业 - 专业报告
- 公共部门财务管理创新 - 专业报告
- 财务赋能创新发展 - 专业报告
- 财务的未来之路 - 专业会计师 - 洞察报告
- 未来学习
- 数字时代的情商
- ACCA引领思潮的75年
- 未来商业模式:系统、融合与特征
- 变革驱动因素与未来技能
- 财务新生代:公共部门的人才管理
- 首席财务官领导力调查
- 财务新生代:大型会计师事务所的人才管理
- 驱动中国公共部门变革的50项因素
- 财务新生代:中小型会计师事务所的人才管理
- 数字时代的职业道德和信任
- 未来商业模式:创造价值方兴未艾
- 财务新生代:财务共享的人才管理
- CFO:不断变化的角色
- 社交、移动与云技术:正在改变业务开展的方式与地点
- 明日的财务组织
- 财务新生代
- 审计的未来
- 从事财务共享服务:前途光明抑或发展有限?
- 未来变革驱动力与未来技能
- 50项公共部门的变革驱动力
- 通往财务领导者的未来路径
- 人才新等式:快眼先看
- 气候行动与财会行业:构筑可持续未来
- 财智重塑美好世界: 财会行业转型所需关注的优先事项
- 培养可持续商业所需的专业技能
- 教育科技(Edtech):助推财会职业进步
- 规划和绩效管理范式
- 2023年全球人才趋势调查
- 不断演变的国企财务管理者:打造世界一流财务管理体系的中坚力量
- 2023年中国财会人才发展趋势报告
- ESG之路,行则将至
- 创业者指南:财会专业人士的关键作用
- 超越口号,落实行动
- 2024年中国财会人才发展趋势调查
- 财智重塑美好世界:行动方案
- 吸引、聘用和留住审计人才
- 财会行业中的“神经多样性”问题
- 财会变革之路:未来十年,锐意前行
- 把握中国可持续发展投资机遇
- 2025年全球与中国人才趋势调查
- 全面理解负责任投资:投资者视角
- 重塑职业路径,顺应职场变革
- 财会行业中的“神经多样性”:探索多元职业发展
- 2026年全球人才趋势调查
- 从“账房先生”到“讲故事的人”:财会新人必须学会的技能
未来商业模式:创造价值方兴未艾
New business models can provide better blueprints for creating value, which economies and societies can use to tackle the challenges they face and flourish.
From technology to demography, the global economy is entering a new era. Reappraisal of value proposition, value creation and value capture that make up the essence of business models can open up new opportunities for business to thrive.
Not just technology
The rise of platforms, the changing nature of work, the means by which services are provided and the digitisation of manufacturing are just some of the shifts that technology is making possible.
But new business models are not just about technology. Around the world new markets are emerging and old ones are evolving. Unquestionable economic certainties are being challenged. What were intangible environmental impacts are now daily healthcare problems for millions. What people value is changing.
Elevating the business model
Factors that have elevated the business model include:
1,tumbling tech costs bringing ideas to the fore
2,the rise of start-up culture
3,the rise of tools to meet growing interest
4,networked capital
5,a changing world that needs new models.
The ‘Full Stack’
The’ Full Stack’ is an end to end framework to help understanding and assessment of the value creation potential of new business models.
It is made up of two sections:
1. The back-end comprises five layers. Taken together they combine to create the foundations for future business models.
2. The front-end comprises five layers. It brings together key socio-economic horizons faced by businesses today.
Together the two ends provide a tool for exploring the potentials of business models and the context in which they will operate.
Back-end | Front-end |
| Waves | Growth |
| Disruption | Work |
| Networks | Deindustrialisation |
| Limits | Resources |
| Socio-productivity | Experience |

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"Across three spheres of the business model, value proposition, value creation and value capture, professional accountants can provide a multidimensional set of skills that allow for opportunities to be realised."
Beyond being Ubered
Six business models have been selected for their breadth, diversity and interconnectedness.
Platform-based businesses
Example: Airbnb
Mass customisation 2.0 Example: Opendesk furniture manufacturer
Frugal
Example: Renault’s $6,000 Logan car
Modern barter
Example: TimeRepublik time-banking platform
Pay what you want
Example: Humble Bundle, digital storefront for video games.
Mega-hyperlocal
Example: Kernel brewery based in Central London.