CGMA Business Model Framework: Global Consultation

CGMA Business Model Framework: Global consultation


For an organisation to meet the needs of the customer and other stakeholders over time, it needs to understand how value is created today, the potential impact of changes in the organisation’s ecosystem in which it operates, and how value can be created in the future.  To do this, it needs to understand its current business model, the ecosystem and how this is expected to change over time.

To support this understanding, CIMA published a white paper in 2016, Rethinking the Business Model.  This white paper developed a business model framework whose purpose was to help the board and management consider their business model through a series of lenses. It was designed to provide a basis for board discussion and decision-making on the crucial value creating aspects of the organisation.  The ultimate aim of the CGMA Business Model Framework is to enhance decision-making, leading to more resilient long-term value creation.  

We are now seeking your views on this framework to help us understand its strengths and weaknesses, to enhance its evidence base, and make it more applicable and relevant.  Furthermore, we will use the responses to inform our development of practical tools to support long term value creation.

Please download the consultation paper and respond to the questions posed using the below form, or by emailing business.models@aicpa-cima.com.

Published findings from the consultation will be anonymous. The Association of International Certified Professional Accountants complies with the Data Protection Act 1988.

Download the consultation paper: